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...
Dishonor of Cheque - section 138 of NI Act - forgery for the purpose of cheating - Since the document itself is forged, therefore, under no stretch of imagination, it can be held that the petitioner has been looking after day-to-day affairs of the company and is responsible for the offence under section 138 of the NI Act
Dishonor of Cheque - section 138 of NI Act - forgery for the purpose of cheating - Since the document itself is forged, therefore, under no stretch of imagination, it can be held that the petitioner has been looking after day-to-day affairs of the company and is responsible for the offence under section 138 of the NI Act
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