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...
The appellant has correctly taken suo motu Cenvat credit of Education Cess and S&H Education Cess paid by them by utilised Cenvat credit of BED after payment of Education Cess and S&H Education Cess through PLA. - AT
The appellant has correctly taken suo motu Cenvat credit of Education Cess and S&H Education Cess paid by them by utilised Cenvat credit of BED after payment of Education Cess and S&H Education Cess through PLA. - AT
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