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...
Deduction of TDS u/s 194C or 194J - advertisement to Google & Facebook - AO given detailed observation regarding How Google and facebook ads work for its clients but not provided to the petitioners - The least that he was expected to do was to share such material with the Petitioner giving an opportunity to rebut the same if so desired by the Petitioner - orders cannot survive the test of principles of natural justice, hence quashed only on this ground
Deduction of TDS u/s 194C or 194J - advertisement to Google & Facebook - AO given detailed observation regarding How Google and facebook ads work for its clients but not provided to the petitioners - The least that he was expected to do was to share such material with the Petitioner giving an opportunity to rebut the same if so desired by the Petitioner - orders cannot survive the test of principles of natural justice, hence quashed only on this ground
Note: It is a system-generated summary and is for quick reference only.