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...
Depreciation on software license - intangible and depreciation allowable @25% or software application depreciation allowable @60% - if a particular article would fall within the description by the force of the words used, it is impermissible to ignore the word 'description' and going by the usage of the equipment - there is no error in the taking note of the specific entry in contra distinction with the general entry - allowable @60%
Depreciation on software license - intangible and depreciation allowable @25% or software application depreciation allowable @60% - if a particular article would fall within the description by the force of the words used, it is impermissible to ignore the word 'description' and going by the usage of the equipment - there is no error in the taking note of the specific entry in contra distinction with the general entry - allowable @60%
Note: It is a system-generated summary and is for quick reference only.
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