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...
Disallowance u/s 40A (3) - reimbursement of expenses to employee - exception of rule 6DD - for purpose of disallowance u/s 40 A (3) both expenditure and payment should exceed INR 20,000/- - in case of reimbursement of tour bills to various staff each expenditure does not exceed above limit - no disallowance called for
Disallowance u/s 40A (3) - reimbursement of expenses to employee - exception of rule 6DD - for purpose of disallowance u/s 40 A (3) both expenditure and payment should exceed INR 20,000/- - in case of reimbursement of tour bills to various staff each expenditure does not exceed above limit - no disallowance called for
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