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...
Estimation of notional rent - assessee had unsold closing stock which was kept vacant during the current Assessment Year - AO directed to estimate the rent on the basis of municipal ratable value for computing the notional rent. - AT
Estimation of notional rent - assessee had unsold closing stock which was kept vacant during the current Assessment Year - AO directed to estimate the rent on the basis of municipal ratable value for computing the notional rent. - AT
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