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...
Rectification of Mistake – AO granted the exemption from sales tax wrongly beyond the prescribed limit - Tribunal and authorities have committed manifest error of law to hold that mistake as sought to be rectified by the revenue, was not mistake apparent on record - HC
Rectification of Mistake – AO granted the exemption from sales tax wrongly beyond the prescribed limit - Tribunal and authorities have committed manifest error of law to hold that mistake as sought to be rectified by the revenue, was not mistake apparent on record - HC
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