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...
Duty Free Entitlement Scheme - re-validation of the licence as well as bond waiver - This court is of the opinion that when there is specific instruction by way of executive order, to satisfy the requirement pertaining to reduction of quantity of vitamin mixes, the same cannot be slightly brushed by the learned Judge by observing that there is no requirement to furnish individual consumption details of vitamin mixes, as per the import export policy for 1992-97. - HC
Duty Free Entitlement Scheme - re-validation of the licence as well as bond waiver - This court is of the opinion that when there is specific instruction by way of executive order, to satisfy the requirement pertaining to reduction of quantity of vitamin mixes, the same cannot be slightly brushed by the learned Judge by observing that there is no requirement to furnish individual consumption details of vitamin mixes, as per the import export policy for 1992-97. - HC
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