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...
The Supreme Court held that interest on tax demand post Telecom Policy 1999 is waived based on a judgment and the Telecom Policy's commencement in 1999. The waiver is specific to the case and not a precedent for others. Other pending cases should consider this decision on interest. The Miscellaneous Application is disposed of.
The Supreme Court held that interest on tax demand post Telecom Policy 1999 is waived based on a judgment and the Telecom Policy's commencement in 1999. The waiver is specific to the case and not a precedent for others. Other pending cases should consider this decision on interest. The Miscellaneous Application is disposed of.
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