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...
Amendment of section 254. - Power of ITAT to rectify its order - ITAT may rectify any mistake apparent from the record in its order at any time within six months from the end of the month in which the order was passed. (Existing time limit is 4 years)
Amendment of section 254. - Power of ITAT to rectify its order - ITAT may rectify any mistake apparent from the record in its order at any time within six months from the end of the month in which the order was passed. (Existing time limit is 4 years)
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