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...
Maintainability of appeal - Non compliance of provision of Section 35F - Failure to comply with an order of pre-deposit, passed under Section 35F of the Act would entail dismissal of the appeal. - HC
Maintainability of appeal - Non compliance of provision of Section 35F - Failure to comply with an order of pre-deposit, passed under Section 35F of the Act would entail dismissal of the appeal. - HC
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