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...
Reopening of assessment - Assessment for escaped turnover - time limitation - amended by Kerala Finance Act, 2017 - It is declared that the assessment in respect of which the period of limitation for re-opening under Section 25 of the KVAT Act was to expire by 31.03.2019 cannot be re-opened on 18.01.2020 - HC
Reopening of assessment - Assessment for escaped turnover - time limitation - amended by Kerala Finance Act, 2017 - It is declared that the assessment in respect of which the period of limitation for re-opening under Section 25 of the KVAT Act was to expire by 31.03.2019 cannot be re-opened on 18.01.2020 - HC
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