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...
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Penalty u/s 114 for abetment - Having regard to the fact and the role played by the appellant in the attempted illegal export and the nature of the impugned goods, levy of penalty confirmed - AT
Penalty u/s 114 for abetment - Having regard to the fact and the role played by the appellant in the attempted illegal export and the nature of the impugned goods, levy of penalty confirmed - AT
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