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...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
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Declination to accept the recommendation made by the Chief Commissioner of Persons with Disabilities by his order dated 06.04.2023 - seeking direction to the respondents to grant GST Concession Certificate to the petitioner so that petitioner can avail concessional rate of GST - The petitioner's contention that their application should be considered under the 2018 policy, as it was submitted before the amendment to the policy in 2019. - The High Cdourt observed that there were no restrictions regarding the length of the vehicle or the date of purchase under the 2018 policy. - The court found that the petitioner's application should have been considered under the 2018 policy, and the subsequent amendment to the policy did not affect the validity of their application.
Declination to accept the recommendation made by the Chief Commissioner of Persons with Disabilities by his order dated 06.04.2023 - seeking direction to the respondents to grant GST Concession Certificate to the petitioner so that petitioner can avail concessional rate of GST - The petitioner's contention that their application should be considered under the 2018 policy, as it was submitted before the amendment to the policy in 2019. - The High Cdourt observed that there were no restrictions regarding the length of the vehicle or the date of purchase under the 2018 policy. - The court found that the petitioner's application should have been considered under the 2018 policy, and the subsequent amendment to the policy did not affect the validity of their application.
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