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...
Company liquidation proceedings warrant closure due to lack of recoverable assets. Official Liquidator exempted from publication requirements, permitted to close books after adjusting expenses, discharged upon company's dissolution. Failure to file Statement of Affairs addressed under relevant provisions. Petition disposed of.
Company liquidation proceedings warrant closure due to lack of recoverable assets. Official Liquidator exempted from publication requirements, permitted to close books after adjusting expenses, discharged upon company's dissolution. Failure to file Statement of Affairs addressed under relevant provisions. Petition disposed of.
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