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...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
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Approval of the scheme of compromise/arrangement - promoter directors or some of the shareholders can move application u/s 391 of the old Act when the company is in liquidation - A scheme of compromise and arrangement can be filed even when liquidation proceeding is pending but if it would be a proceeding relating to the winding up going on and the same has to be in the same forum
Approval of the scheme of compromise/arrangement - promoter directors or some of the shareholders can move application u/s 391 of the old Act when the company is in liquidation - A scheme of compromise and arrangement can be filed even when liquidation proceeding is pending but if it would be a proceeding relating to the winding up going on and the same has to be in the same forum
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