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...
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Refusal to grant of permission to remove the goods for further processing under Rule 16C of the Central Excise Rules, 2002 - The order does not mention any specific reasons as to how the appellant is not found deserving for grant of permission under Rule 16C of the Rules - permission granted - AT
Refusal to grant of permission to remove the goods for further processing under Rule 16C of the Central Excise Rules, 2002 - The order does not mention any specific reasons as to how the appellant is not found deserving for grant of permission under Rule 16C of the Rules - permission granted - AT
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