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 High Court addressed various legal issues including jurisdiction, inquiry u/s 202 of the Cr.P.C., applications for production of bank statements, comparison of signatures, merging of charges, and clubbing of cases. The Court found that the inquiry u/s 202 was not conducted, and suggested filing a revision. Applications for discharge and production of bank statements were deemed not maintainable. The Court also rejected applications for signature comparison, stating cheques were admitted as security. Requests for merging charges were denied as charges were not framed. The Court emphasized filing revisions for jurisdictional issues and rejected writ petitions seeking interim compensation. The High Court dismissed all writ petitions, upholding the Trial Court's decisions.
The High Court addressed various legal issues including jurisdiction, inquiry u/s 202 of the Cr.P.C., applications for production of bank statements, comparison of signatures, merging of charges, and clubbing of cases. The Court found that the inquiry u/s 202 was not conducted, and suggested filing a revision. Applications for discharge and production of bank statements were deemed not maintainable. The Court also rejected applications for signature comparison, stating cheques were admitted as security. Requests for merging charges were denied as charges were not framed. The Court emphasized filing revisions for jurisdictional issues and rejected writ petitions seeking interim compensation. The High Court dismissed all writ petitions, upholding the Trial Court's decisions.
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