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...
Filing of GST TRAN-1 Forms electronically - Appeal by GSTN and GST Council against direction to allow filing of TRAN-1 electronically or in manual form - The fact that the petitioner/1st respondent had attempted uploading of the form, within the period is more than established by the system log. The rejection of the return so submitted was due to the wrong table having been filled up, which is not with any ulterior motive; but was only for reason of inadvertence prompted by inexperience. - Appeal dismissed.
Filing of GST TRAN-1 Forms electronically - Appeal by GSTN and GST Council against direction to allow filing of TRAN-1 electronically or in manual form - The fact that the petitioner/1st respondent had attempted uploading of the form, within the period is more than established by the system log. The rejection of the return so submitted was due to the wrong table having been filled up, which is not with any ulterior motive; but was only for reason of inadvertence prompted by inexperience. - Appeal dismissed.
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