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...
Jurisdiction - power under IGST to issue such notice - So far as respondent No.1 is concerned, they are not pursuing anything against the petitioner. As per reply filed on behalf of respondents No.1 to 3, the Excise and Taxation Officer has already passed the order dated 22.07.2019 (Annexure P-14), and the same is appealable. - Petition dismissed - HC
Jurisdiction - power under IGST to issue such notice - So far as respondent No.1 is concerned, they are not pursuing anything against the petitioner. As per reply filed on behalf of respondents No.1 to 3, the Excise and Taxation Officer has already passed the order dated 22.07.2019 (Annexure P-14), and the same is appealable. - Petition dismissed - HC
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