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...
Exemption u/s 11 - expenses incurred and the receipts received by the assessee specifically from the light and sound show and maintenance of museum, etc. - in the absence of any fact, instance or example on record to show that the activities of the trust are commercial ventures, the stand of Revenue cannot be accepted.
Exemption u/s 11 - expenses incurred and the receipts received by the assessee specifically from the light and sound show and maintenance of museum, etc. - in the absence of any fact, instance or example on record to show that the activities of the trust are commercial ventures, the stand of Revenue cannot be accepted.
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