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...
Recovery of loan amount form appellant from the spouse of deceased - whether the loan was duly insured - The loan was secured from the date on which the insurance premium was paid. The premium having been paid by the Appellant’s husband during his lifetime, the loan was to be adjusted from the insurance policy.
Recovery of loan amount form appellant from the spouse of deceased - whether the loan was duly insured - The loan was secured from the date on which the insurance premium was paid. The premium having been paid by the Appellant’s husband during his lifetime, the loan was to be adjusted from the insurance policy.
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