Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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...
Availing benefit of abatement on Management, maintenance & repair services - Whether the services provided by the appellant could also be classified as ‘works contract service’ was not agitated before the lower authorities - matter remanded back - AT
Availing benefit of abatement on Management, maintenance & repair services - Whether the services provided by the appellant could also be classified as ‘works contract service’ was not agitated before the lower authorities - matter remanded back - AT
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