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...
Correct head of Income - Interest income earned from deposits kept in banks for availing bank guarantees - AO directed to assess interest income from bank deposits for availing duty benefits under Customs Act as business income of the relevant undertaking. - AT
Correct head of Income - Interest income earned from deposits kept in banks for availing bank guarantees - AO directed to assess interest income from bank deposits for availing duty benefits under Customs Act as business income of the relevant undertaking. - AT
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