Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Suspension of CHA licence under Regulation 20(2) / 20(3) of CHAR 2004 -Withdrawal or denial of such right is construed to be penal in character. Therefore law of limitation enacted in both the sub-regulations is mandatory. - AT
Suspension of CHA licence under Regulation 20(2) / 20(3) of CHAR 2004 -Withdrawal or denial of such right is construed to be penal in character. Therefore law of limitation enacted in both the sub-regulations is mandatory. - AT
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