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...
Classification of goods - Network Switches - switch was only useable in the local area network - classifiable under CTH 8471.80 or CTH 8517.50 - Onus is on the Department to prove that the classification claimed by the assessee is incorrect - to be classified under CTH 8471.80 - AT
Classification of goods - Network Switches - switch was only useable in the local area network - classifiable under CTH 8471.80 or CTH 8517.50 - Onus is on the Department to prove that the classification claimed by the assessee is incorrect - to be classified under CTH 8471.80 - AT
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