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...
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Appeal by a person denying liability to deduct tax - appealable orders - Tribunal held that said appeal before the Commissioner of Income Tax [Appeals] was not maintainable u/s. 246, 246A of the Act. - Section 248 - Order by the Tribunal suffers from infirmity and is per incurium - matter restored before ITAT.
Appeal by a person denying liability to deduct tax - appealable orders - Tribunal held that said appeal before the Commissioner of Income Tax [Appeals] was not maintainable u/s. 246, 246A of the Act. - Section 248 - Order by the Tribunal suffers from infirmity and is per incurium - matter restored before ITAT.
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