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...
SVLDRS scheme - rectification of error/mistake apparent on the face of the record - The respondent No.2 is directed to rectify the declaration dated 30th December, 2019 and consider it as one filed under the ‘litigation’ category instead of ‘voluntary disclosure’ and process the same in accordance with law within four weeks - HC
SVLDRS scheme - rectification of error/mistake apparent on the face of the record - The respondent No.2 is directed to rectify the declaration dated 30th December, 2019 and consider it as one filed under the ‘litigation’ category instead of ‘voluntary disclosure’ and process the same in accordance with law within four weeks - HC
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