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...
UP GST - detention of goods - petitioner was not given any opportunity to show cause or give reply to the allegation on which goods have been seized - goods detained on account of absence of Transit Declaration Form (TDF) - matter to be reexamined and fresh order to be passed - HC
UP GST - detention of goods - petitioner was not given any opportunity to show cause or give reply to the allegation on which goods have been seized - goods detained on account of absence of Transit Declaration Form (TDF) - matter to be reexamined and fresh order to be passed - HC
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