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...
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The High Court dismissed the criminal revision petition filed by the petitioner against the conviction u/s 277 of the Income Tax Act, 1961. The court upheld the concurrent findings of the lower courts convicting the petitioner for furnishing a false statement knowingly or with reason to believe it to be false. The court held that the prosecution had proved the foundational facts, and the petitioner failed to dislodge the presumption of 'culpable mental state' u/s 278E beyond reasonable doubt. The court found no perversity or illegality in the impugned judgments of conviction and sentence, and the revision petition was dismissed.
The High Court dismissed the criminal revision petition filed by the petitioner against the conviction u/s 277 of the Income Tax Act, 1961. The court upheld the concurrent findings of the lower courts convicting the petitioner for furnishing a false statement knowingly or with reason to believe it to be false. The court held that the prosecution had proved the foundational facts, and the petitioner failed to dislodge the presumption of 'culpable mental state' u/s 278E beyond reasonable doubt. The court found no perversity or illegality in the impugned judgments of conviction and sentence, and the revision petition was dismissed.
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