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...
CENVAT credit - construction service - the embargo of not allowing the Cenvat credit on construction service was brought to the definition of input service with effect from 1.4.2011, the work completed prior to such effective date will not be governed under the amended definition of input service - credit allowed - AT
CENVAT credit - construction service - the embargo of not allowing the Cenvat credit on construction service was brought to the definition of input service with effect from 1.4.2011, the work completed prior to such effective date will not be governed under the amended definition of input service - credit allowed - AT
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