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...
Genuineness of the gift - Addition undisclosed income - assessee himself admitted in his statement before the Income Tax Authorities that he had paid money to buy these gifts - ITAT deleted the additions - matter referred to the larger bench - HC
Genuineness of the gift - Addition undisclosed income - assessee himself admitted in his statement before the Income Tax Authorities that he had paid money to buy these gifts - ITAT deleted the additions - matter referred to the larger bench - HC
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