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...
Excess utilization of cenvat credit - Even if they would have paid duty in a particular fortnight by PLA, i.e. without excess withdrawal, the so called as withdrawal would be available to them for payment in the next fortnight - No penalty - AT
Excess utilization of cenvat credit - Even if they would have paid duty in a particular fortnight by PLA, i.e. without excess withdrawal, the so called as withdrawal would be available to them for payment in the next fortnight - No penalty - AT
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