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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Undervaluation of goods – validity of Seizure and auction – auction was totally arbitrary and unconscionable, liable to be struck down – Petitioner was deprived of his goods and was paid nothing –Therefore, State directed to pay to petitioner sum of ₹ 4,80,000 which was declared value of goods along with interest at 12 per cent after deducting amount of tax payable - HC
Undervaluation of goods – validity of Seizure and auction – auction was totally arbitrary and unconscionable, liable to be struck down – Petitioner was deprived of his goods and was paid nothing –Therefore, State directed to pay to petitioner sum of ₹ 4,80,000 which was declared value of goods along with interest at 12 per cent after deducting amount of tax payable - HC
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