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...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Set off of losses of the amorphous division against the profit of the other Units - the loss making unit claimed benefit under Section 10A whereas the Mumbai Unit was not an eligible unit - set off not allowed - HC
Set off of losses of the amorphous division against the profit of the other Units - the loss making unit claimed benefit under Section 10A whereas the Mumbai Unit was not an eligible unit - set off not allowed - HC
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