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...
Provisional attachment of bank accounts - The appeal is allowed, and the order dismissing the writ petition is set aside. The provisional attachment orders are revoked, allowing the appellant to resume bank account operations and business activities. The respondent authorities are instructed to expedite the adjudication of the show cause notice within three weeks.
Provisional attachment of bank accounts - The appeal is allowed, and the order dismissing the writ petition is set aside. The provisional attachment orders are revoked, allowing the appellant to resume bank account operations and business activities. The respondent authorities are instructed to expedite the adjudication of the show cause notice within three weeks.
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