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...
Classification of import of goods - Ethyl Alcohol Absolute having purity - The High court observes that the goods in question have been regularly assessed under CTH 98.02 and orders provisional release based on the petitioner's long-standing importation history and compliance with marking requirements. - The court orders the provisional release of the Ethyl Alcohol Absolute on execution of a bond by the petitioner.
Classification of import of goods - Ethyl Alcohol Absolute having purity - The High court observes that the goods in question have been regularly assessed under CTH 98.02 and orders provisional release based on the petitioner's long-standing importation history and compliance with marking requirements. - The court orders the provisional release of the Ethyl Alcohol Absolute on execution of a bond by the petitioner.
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