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 - 235 days - applicant was totally unaware about the non-filing of the appeal as the matter was being looked after by the Corporate Office at Mumbai and also the concerned person dealing with the Excise matter left the organization in November 2014 - delay condoned - AT
Condonation of delay - 235 days - applicant was totally unaware about the non-filing of the appeal as the matter was being looked after by the Corporate Office at Mumbai and also the concerned person dealing with the Excise matter left the organization in November 2014 - delay condoned - AT
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