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...
Levy of GST - replacement of parts without consideration during the warranty period - the supply of goods without consideration in the discharge of warranty obligation is not liable to GST, However, if any additional consideration is received in respect of such supplies of goods It will be liable to GST at the rate applicable for the goods as per the rate schedule. - AAR
Levy of GST - replacement of parts without consideration during the warranty period - the supply of goods without consideration in the discharge of warranty obligation is not liable to GST, However, if any additional consideration is received in respect of such supplies of goods It will be liable to GST at the rate applicable for the goods as per the rate schedule. - AAR
Note: It is a system-generated summary and is for quick reference only.