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...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
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The notification outlines specific exemptions from certain provisions of the Competition Act, 2002 for a period of two years. These exemptions apply to enterprises involved in acquisitions, control acquisitions, and mergers or amalgamations meeting certain criteria related to asset value and turnover. - The notification provides guidance on how to calculate the relevant thresholds under section 5 of the Act. It specifies that when a portion of an enterprise or division or business is involved in the transaction, the value of assets and turnover attributable to that portion or division or business shall be considered.
The notification outlines specific exemptions from certain provisions of the Competition Act, 2002 for a period of two years. These exemptions apply to enterprises involved in acquisitions, control acquisitions, and mergers or amalgamations meeting certain criteria related to asset value and turnover. - The notification provides guidance on how to calculate the relevant thresholds under section 5 of the Act. It specifies that when a portion of an enterprise or division or business is involved in the transaction, the value of assets and turnover attributable to that portion or division or business shall be considered.
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