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...
Aviling CENVAT credit while availing the benefit of abatement under N/No. 1/2006-ST - The appellant have admittedly reversed the said amount of credit much before the issue of SCN and accordingly no SCN was required to be issued u/s 73 - AT
Aviling CENVAT credit while availing the benefit of abatement under N/No. 1/2006-ST - The appellant have admittedly reversed the said amount of credit much before the issue of SCN and accordingly no SCN was required to be issued u/s 73 - AT
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