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...
Construction services - construction of building for Manyavar Kanshi Ram Hospital at Greater Noida - Revenue could not give any evidence to establish that the said building was being used for such purposes by which the organization using the same was making profit - Demand set aside.
Construction services - construction of building for Manyavar Kanshi Ram Hospital at Greater Noida - Revenue could not give any evidence to establish that the said building was being used for such purposes by which the organization using the same was making profit - Demand set aside.
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