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...
Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of the Customs Act, despite seeking relief from the same. The Tribunal referred various decisions, which upheld the necessity of pre-deposit as per the statutory provisions. Consequently, the CESTAT dismissed the appeal due to non-compliance with the mandatory pre-deposit requirement.
Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of the Customs Act, despite seeking relief from the same. The Tribunal referred various decisions, which upheld the necessity of pre-deposit as per the statutory provisions. Consequently, the CESTAT dismissed the appeal due to non-compliance with the mandatory pre-deposit requirement.
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