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...
Seeking provisional release of consignment of apples - import price below the minimum price of apples for import at Rs. 50/- per kg. - these goods are not prohibited goods - it would be correct for the petitioner to contend that the respondents cannot detain the petitioner’s consignment on the basis of the minimum price as fixed by the said notification - thus, there is no reason as to why the petitioner ought not to be permitted to clear the goods. - HC
Seeking provisional release of consignment of apples - import price below the minimum price of apples for import at Rs. 50/- per kg. - these goods are not prohibited goods - it would be correct for the petitioner to contend that the respondents cannot detain the petitioner’s consignment on the basis of the minimum price as fixed by the said notification - thus, there is no reason as to why the petitioner ought not to be permitted to clear the goods. - HC
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