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...
Alternative remedy of appeal - writ jurisdiction will be exercised only in cases of certain specific exceptions and particularly (a) lack of jurisdiction, (b) violation of 'natural justice principles' or it should be a case of alternate remedy being ineffectual or not efficacious - It is certainly nobody's case an appeal to the Commissioner (Appeals) is either ineffectual or not efficacious - writ dismissed
Alternative remedy of appeal - writ jurisdiction will be exercised only in cases of certain specific exceptions and particularly (a) lack of jurisdiction, (b) violation of 'natural justice principles' or it should be a case of alternate remedy being ineffectual or not efficacious - It is certainly nobody's case an appeal to the Commissioner (Appeals) is either ineffectual or not efficacious - writ dismissed
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