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...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Condonation of delay of 65 days in filing appeal before the appellate authority - Since petitioner suffered from several health issues, which is supported by the medical prescriptions filed and huge amount of tax is involved in this matter, the delay in preferring the appeal is condoned by imposing certain terms so as to enable the petitioner to pursue his remedies under law. - HC
Condonation of delay of 65 days in filing appeal before the appellate authority - Since petitioner suffered from several health issues, which is supported by the medical prescriptions filed and huge amount of tax is involved in this matter, the delay in preferring the appeal is condoned by imposing certain terms so as to enable the petitioner to pursue his remedies under law. - HC
Note: It is a system-generated summary and is for quick reference only.