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...
Addition on account of difference between commission receipt declared by the assessee and as per Form 26AS - assessee has miserably failed to provide a satisfactory explanation with regard to difference in commission declared by the assessee and commission receipt as per Form 26AS - additions confirmed - AT
Addition on account of difference between commission receipt declared by the assessee and as per Form 26AS - assessee has miserably failed to provide a satisfactory explanation with regard to difference in commission declared by the assessee and commission receipt as per Form 26AS - additions confirmed - AT
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