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...
The Central Government, in consultation with the Chief Justice of the Madras High Court, designated the following courts as Special Courts in Tamil Nadu for cases u/s 280A of the Income Tax Act, 1961 and Section 84 of the Black Money Act, 2015: 1) Court of I and II Additional Chief Metropolitan Magistrates in Chennai for specified districts, 2) Court of Additional Chief Judicial Magistrate in Madurai for certain districts, 3) Court of Chief Judicial Magistrate in Coimbatore for some districts, and 4) Court of Chief Judicial Magistrate in Puducherry for Karaikal and Puducherry districts.
The Central Government, in consultation with the Chief Justice of the Madras High Court, designated the following courts as Special Courts in Tamil Nadu for cases u/s 280A of the Income Tax Act, 1961 and Section 84 of the Black Money Act, 2015: 1) Court of I and II Additional Chief Metropolitan Magistrates in Chennai for specified districts, 2) Court of Additional Chief Judicial Magistrate in Madurai for certain districts, 3) Court of Chief Judicial Magistrate in Coimbatore for some districts, and 4) Court of Chief Judicial Magistrate in Puducherry for Karaikal and Puducherry districts.
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