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...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
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Classification of supply - setting up a project in the school - Recipient of the service OKCL is a body corporate which cannot be regarded as Government - The supply undertaken by the applicant is in the nature of composite supply. It includes supply of goods and services which are not naturally bundled - Liable to GST even though funded by the Govt.
Classification of supply - setting up a project in the school - Recipient of the service OKCL is a body corporate which cannot be regarded as Government - The supply undertaken by the applicant is in the nature of composite supply. It includes supply of goods and services which are not naturally bundled - Liable to GST even though funded by the Govt.
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