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...
Input Tax Credit - procurement of goods and services for construction of the project during the Construction Period - Full ITC of the GST paid on the inputs and input services used in the O&M phase is available to the subject to the provisions of Section 17(5) of the Central GST Act, 2017.
Input Tax Credit - procurement of goods and services for construction of the project during the Construction Period - Full ITC of the GST paid on the inputs and input services used in the O&M phase is available to the subject to the provisions of Section 17(5) of the Central GST Act, 2017.
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