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...
SCN - the authority failed to keep an open mind and has shown his closed mind to the petitioner and it is a clear case where the “principle of natural justice must not only be done but it must eminently appear to be done” has been violated - Show cause notice set aside - HC
SCN - the authority failed to keep an open mind and has shown his closed mind to the petitioner and it is a clear case where the “principle of natural justice must not only be done but it must eminently appear to be done” has been violated - Show cause notice set aside - HC
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