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...
Disallowance of Expenses - assessee did not actually provide any professional services at all, but six persons who were employees of the assessee on paper but actually work for the parent company - Disallowance confirmed - AT
Disallowance of Expenses - assessee did not actually provide any professional services at all, but six persons who were employees of the assessee on paper but actually work for the parent company - Disallowance confirmed - AT
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