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...
Service of demand notice u/s 8 of the Code - service at corporate office - respondent had never raised the objection to the receiving or replying to the notice and at the stage of final hearing this issue raised by corporate debtor should not be considered and the matter be heard on merit - preliminary objection not being raised at the initial stage, cannot be tenable at this stage specially after completion of the pleadings - it can be served at registered office/corporate office
Service of demand notice u/s 8 of the Code - service at corporate office - respondent had never raised the objection to the receiving or replying to the notice and at the stage of final hearing this issue raised by corporate debtor should not be considered and the matter be heard on merit - preliminary objection not being raised at the initial stage, cannot be tenable at this stage specially after completion of the pleadings - it can be served at registered office/corporate office
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