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...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Classification of education services rendered by appellant - The Educational courses for which qualification standards / framework i.e. QP/ NOS has not been defined by NSDC will not be treated as in relation to National Skill Development Programme implemented by NSDC. - Benefit of exemption not available.
Classification of education services rendered by appellant - The Educational courses for which qualification standards / framework i.e. QP/ NOS has not been defined by NSDC will not be treated as in relation to National Skill Development Programme implemented by NSDC. - Benefit of exemption not available.
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