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...
Provisional attachment order u/s 5 of PMLA Act challenged. Court held no third-party rights can be created over attached properties. Direction to restore possession to respondent upheld, subject to attachment order. Appellant's contention regarding notice period adherence to be decided by Appellate Tribunal. Possession of seven properties to remain with respondent, subject to attachment order. Appeal disposed of.
Provisional attachment order u/s 5 of PMLA Act challenged. Court held no third-party rights can be created over attached properties. Direction to restore possession to respondent upheld, subject to attachment order. Appellant's contention regarding notice period adherence to be decided by Appellate Tribunal. Possession of seven properties to remain with respondent, subject to attachment order. Appeal disposed of.
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