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...
Input Tax Credit (ITC) - validity of demand raised before issuance of show cause notice (SCN) - summary of notice in Form DRC-01 - mismatch of the GST payable on inward supplies as recorded in the Form GSTR 2A with the GSTR 3B returns - goods in transit as on 31st March (end of Financial year) - - SCN and demand notice quashed and set aside - HC
Input Tax Credit (ITC) - validity of demand raised before issuance of show cause notice (SCN) - summary of notice in Form DRC-01 - mismatch of the GST payable on inward supplies as recorded in the Form GSTR 2A with the GSTR 3B returns - goods in transit as on 31st March (end of Financial year) - - SCN and demand notice quashed and set aside - HC
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