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...
Requirement to submit the BIS certificate license for assessment of the Bill of Entries - goods being Hexane imported by the petitioners - In view of subsequent to a notification from the Directorate General of Foreign Trade (DGFT) removing the requirement for mandatory BIS certification, the High Court declared the petitions moot. The bonds furnished by the petitioners were ordered to be released, and the Bill of Entries was to be finally assessed without insisting on the BIS Certificate.
Requirement to submit the BIS certificate license for assessment of the Bill of Entries - goods being Hexane imported by the petitioners - In view of subsequent to a notification from the Directorate General of Foreign Trade (DGFT) removing the requirement for mandatory BIS certification, the High Court declared the petitions moot. The bonds furnished by the petitioners were ordered to be released, and the Bill of Entries was to be finally assessed without insisting on the BIS Certificate.
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