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...
Change of Private Limited company to Limited liability partnership firm - succession to business - Disallowance of expenses - non filing of return for proper period and not in appropriate status is not at all a procedural mistake, it is quite substantial mistake. - AO directed to examine the issue as per law without being influenced by other observation of the Ld.CIT(A) - AT
Change of Private Limited company to Limited liability partnership firm - succession to business - Disallowance of expenses - non filing of return for proper period and not in appropriate status is not at all a procedural mistake, it is quite substantial mistake. - AO directed to examine the issue as per law without being influenced by other observation of the Ld.CIT(A) - AT
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