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...
CENVAT credit - construction of residential quarters for the employees of the respondent company - input service or not? - the period involved is prior to 01/04/2011 when the definition of input service during the relevant period had a wide ambit as it included the words 'activities related to business - credit allowed - AT
CENVAT credit - construction of residential quarters for the employees of the respondent company - input service or not? - the period involved is prior to 01/04/2011 when the definition of input service during the relevant period had a wide ambit as it included the words 'activities related to business - credit allowed - AT
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