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...
Oppression and mismanagement - not permitted/given sufficient opportunity to be involved in the affairs/board meetings - allotment of shares at par without premium to Respondent and at premium to the Petitioners and no action was taken to rectify it - pending investigation with ROC & DIT(I) - sufficient to hold acts of oppression and mismanagement - appointed interim arrangement by appointing independent Chairman to see the affairs of the Company
Oppression and mismanagement - not permitted/given sufficient opportunity to be involved in the affairs/board meetings - allotment of shares at par without premium to Respondent and at premium to the Petitioners and no action was taken to rectify it - pending investigation with ROC & DIT(I) - sufficient to hold acts of oppression and mismanagement - appointed interim arrangement by appointing independent Chairman to see the affairs of the Company
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