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...
Refund of double payment of duty made - appellant paid duty in the name of M/s. Kanishk Steel Industries inadvertently. On realising the mistake on the same date, they paid the same amount in their own name - the disclaimer certificate furnished by the appellant along with the refund claim - refund allowed.
Refund of double payment of duty made - appellant paid duty in the name of M/s. Kanishk Steel Industries inadvertently. On realising the mistake on the same date, they paid the same amount in their own name - the disclaimer certificate furnished by the appellant along with the refund claim - refund allowed.
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