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...
Classification of imported goods - Pottassium Humate - there are no justification for issuing the order by the Assistant Commissioner after the expiry of more than one month when there is a live consignment involved in this case. - The impugned items is not included in the Schedule under the Insecticide Act, 1968 and hence it is not required registration - AT
Classification of imported goods - Pottassium Humate - there are no justification for issuing the order by the Assistant Commissioner after the expiry of more than one month when there is a live consignment involved in this case. - The impugned items is not included in the Schedule under the Insecticide Act, 1968 and hence it is not required registration - AT
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