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...
Locus standi to file application for Advance Ruling application - applicant is a recipient of services - Seeking ruling on payment of upfront lease premium - exempt from GST or not - Section 95(c) the term “applicant” has been defined to mean any person registered or desirous of obtaining registration under the Act - If that be the case, it will be well within the jurisdiction of the AAR to consider the application on merits rather than rejecting the same on the ground of lack of locus standi - HC
Locus standi to file application for Advance Ruling application - applicant is a recipient of services - Seeking ruling on payment of upfront lease premium - exempt from GST or not - Section 95(c) the term “applicant” has been defined to mean any person registered or desirous of obtaining registration under the Act - If that be the case, it will be well within the jurisdiction of the AAR to consider the application on merits rather than rejecting the same on the ground of lack of locus standi - HC
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