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...
Validity and legality of order passed by Settlement Commission - rejection of the application - looking to the totality of the facts of the present case, there is no hesitation in holding that the impugned order passed by the Settlement Commission dated 27th March, 2015 cannot be sustained. - HC
Validity and legality of order passed by Settlement Commission - rejection of the application - looking to the totality of the facts of the present case, there is no hesitation in holding that the impugned order passed by the Settlement Commission dated 27th March, 2015 cannot be sustained. - HC
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