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...
Condonation of delay - Tribunal refused to condone the delay - Tribunal has insisted on every day’s delay - The petitioner cannot be said to be grossly negligent or his conduct lacking in bona fides - appeals restored before the tribunal, however costs of ₹ 5000 imposed on the petitioner. - HC
Condonation of delay - Tribunal refused to condone the delay - Tribunal has insisted on every day’s delay - The petitioner cannot be said to be grossly negligent or his conduct lacking in bona fides - appeals restored before the tribunal, however costs of ₹ 5000 imposed on the petitioner. - HC
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