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...
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Unexplained gifts - Donee denied to make gifts - burden to prove - The High Court has held that, gifts are not genuine and Tribunal has deleted the addition merely only on the ground that no opportunity was provided for cross-examination,but fact remains that assessee never availed it - It was observed by the HC that, transaction is not genuine but colorable as money is routed indirectly from the firm to the assessee's account under the garb of the gifts. - Supreme Court declined to interfere into the matter.
Unexplained gifts - Donee denied to make gifts - burden to prove - The High Court has held that, gifts are not genuine and Tribunal has deleted the addition merely only on the ground that no opportunity was provided for cross-examination,but fact remains that assessee never availed it - It was observed by the HC that, transaction is not genuine but colorable as money is routed indirectly from the firm to the assessee's account under the garb of the gifts. - Supreme Court declined to interfere into the matter.
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