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...
Reassessment orders - the failure to deduct tax by the petitioner in accordance with Section 7(3) of the WC Act cannot amount to “turnover of sale” escaping assessment as TDS is only a mode of collecting the tax payable by the recipient of the money, the deductor of the tax acts as the agent of the Revenue. - HC
Reassessment orders - the failure to deduct tax by the petitioner in accordance with Section 7(3) of the WC Act cannot amount to “turnover of sale” escaping assessment as TDS is only a mode of collecting the tax payable by the recipient of the money, the deductor of the tax acts as the agent of the Revenue. - HC
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