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...
Levy of interest u/s 201(1A) - non-deduction of tax at source and non-remittance to Government of India account - the interest is chargeable from the date of such tax is deductible to the date of furnishing of return of income
Levy of interest u/s 201(1A) - non-deduction of tax at source and non-remittance to Government of India account - the interest is chargeable from the date of such tax is deductible to the date of furnishing of return of income
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