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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Eligibility of section 54F benefit - whether benefit will not be available if the residential house is purchased or constructed by the assessee outside India? - benefit of section 54F before its amendment can be extended to a residential house purchased outside India. - HC
Eligibility of section 54F benefit - whether benefit will not be available if the residential house is purchased or constructed by the assessee outside India? - benefit of section 54F before its amendment can be extended to a residential house purchased outside India. - HC
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