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...
Revocation of approval granted to Overseas Warehousing Private Limited to act as custodian of the imported goods - the appellant has by his action of auctioning the goods which were in his custody acted without putting the importer to notice and without informing/ seeking permission from the Custom Officer has contravened the provisions of Section 48 of the Customs Act, 1962.
Revocation of approval granted to Overseas Warehousing Private Limited to act as custodian of the imported goods - the appellant has by his action of auctioning the goods which were in his custody acted without putting the importer to notice and without informing/ seeking permission from the Custom Officer has contravened the provisions of Section 48 of the Customs Act, 1962.
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