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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Expenditure on erection of police booths which is made of wood - no new asset has come into existence nor the assessee has the ownership of the police booths so it should be treated as revenue expenditure - AT
Expenditure on erection of police booths which is made of wood - no new asset has come into existence nor the assessee has the ownership of the police booths so it should be treated as revenue expenditure - AT
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