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...
Misdeclaration of imported goods - Crude Palm Stearin (Non-edible industrial grade) - when the appellant came to know that the goods were not Palm Stearin, had opted for re-export of the goods - The redemption imposed for the purpose of re-export is hideously harsh - reduced to 20% - AT
Misdeclaration of imported goods - Crude Palm Stearin (Non-edible industrial grade) - when the appellant came to know that the goods were not Palm Stearin, had opted for re-export of the goods - The redemption imposed for the purpose of re-export is hideously harsh - reduced to 20% - AT
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