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...
Levy of penalty on Customs Broker License - allegation is that appellant has not acted with due diligence and in turn, has violated Regulations 10(d) and 10(n) of the CBLR, 2018 - the Inquiry Officer has, after going through the relevant documents, concluded that the appellant had no role to justify invoking irregularity under the provisions of the CBLR, 2018. - The penalty is imposed without any justifiable reasons - AT
Levy of penalty on Customs Broker License - allegation is that appellant has not acted with due diligence and in turn, has violated Regulations 10(d) and 10(n) of the CBLR, 2018 - the Inquiry Officer has, after going through the relevant documents, concluded that the appellant had no role to justify invoking irregularity under the provisions of the CBLR, 2018. - The penalty is imposed without any justifiable reasons - AT
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