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...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Appointment of respondents 4 and 5 to the office of the Vice President of the Income Tax Appellate Tribunal - principal objection of the petitioner is that these interim orders of the Apex Court do not apply to an appointment made on 22.01.2020 - The petitioner has completely failed to establish that the appointments are contrary to the relevant parent Act or the rules framed thereunder. Accordingly, there is no merit in the petitioner’s challenge - HC
Appointment of respondents 4 and 5 to the office of the Vice President of the Income Tax Appellate Tribunal - principal objection of the petitioner is that these interim orders of the Apex Court do not apply to an appointment made on 22.01.2020 - The petitioner has completely failed to establish that the appointments are contrary to the relevant parent Act or the rules framed thereunder. Accordingly, there is no merit in the petitioner’s challenge - HC
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