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 - insufficiency of funds - Section 138 of the NI Act - Considering the fact that the cheque was issued in the year 1999 and having regard to the other facts and circumstances of the case, sentence of imprisonment imposed upon the appellant is set aside - SC
Dishonor of Cheque - insufficiency of funds - Section 138 of the NI Act - Considering the fact that the cheque was issued in the year 1999 and having regard to the other facts and circumstances of the case, sentence of imprisonment imposed upon the appellant is set aside - SC
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