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...
Cancellation of registration of petitioner - The High court concluded that the cancellation order lacked reasoning and application of mind, violating the petitioner's rights under the Constitution. Consequently, the court set aside the original order and directed the petitioner to respond to the show cause notice within three weeks for a fresh decision by the adjudicating authority.
Cancellation of registration of petitioner - The High court concluded that the cancellation order lacked reasoning and application of mind, violating the petitioner's rights under the Constitution. Consequently, the court set aside the original order and directed the petitioner to respond to the show cause notice within three weeks for a fresh decision by the adjudicating authority.
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