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...
Proper officer / Jurisdiction of GST authorities - Calling for the records of the impugned show cause notice - When the matter had come up today, the learned counsel has filed his counter and informed this Court that the officer concerned is the second respondent, the Superintendent of Central GST and Central Excise, Theni Range. - Petitioner directed to answer the show cause notice and appear before the authorities - HC
Proper officer / Jurisdiction of GST authorities - Calling for the records of the impugned show cause notice - When the matter had come up today, the learned counsel has filed his counter and informed this Court that the officer concerned is the second respondent, the Superintendent of Central GST and Central Excise, Theni Range. - Petitioner directed to answer the show cause notice and appear before the authorities - HC
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