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...
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Detention Order - Smuggling - foreign Gold - pre-execution stage are not - The Competent Authority has passed the detention order on the premise that the petitioner was the prime character in the smuggling of the gold. Obviously, the petitioner has made himself scarce and is lying low. The live link between the prejudicial activity and the purpose of detention, therefore, cannot be said to have been lost. - HC
Detention Order - Smuggling - foreign Gold - pre-execution stage are not - The Competent Authority has passed the detention order on the premise that the petitioner was the prime character in the smuggling of the gold. Obviously, the petitioner has made himself scarce and is lying low. The live link between the prejudicial activity and the purpose of detention, therefore, cannot be said to have been lost. - HC
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