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...
Reopening of assessment u/s 147 - non filing of reply/returns - the petitioner was unable to access the internet facility - this is a fit case for exercising discretion under Article 226 of the Constitution of India in favour of the petitioner by quashing the impugned Assessment Order and to remit the case back to the respondents to allow the petitioner to upload the returns in response to the notice u/s 148. - HC
Reopening of assessment u/s 147 - non filing of reply/returns - the petitioner was unable to access the internet facility - this is a fit case for exercising discretion under Article 226 of the Constitution of India in favour of the petitioner by quashing the impugned Assessment Order and to remit the case back to the respondents to allow the petitioner to upload the returns in response to the notice u/s 148. - HC
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