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...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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Registration/approval u/s 12AA/80G - rejected on ground that Trustees have wide power but not concluded that the Trust activities were not genuine - ITAT has taken pains to examine the merits itself and since the facts spoke for themselves, there was no need to again send the matter back to the CIT(E) for a fresh determination - No substantial question of law arises
Registration/approval u/s 12AA/80G - rejected on ground that Trustees have wide power but not concluded that the Trust activities were not genuine - ITAT has taken pains to examine the merits itself and since the facts spoke for themselves, there was no need to again send the matter back to the CIT(E) for a fresh determination - No substantial question of law arises
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