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 High Court disposed of the writ petition by setting aside the impugned orders cancelling the petitioner's registration. The court directed the respondent CGST/WBGST authority to restore the petitioner's registration, open the portal for 45 days to enable the petitioner to make payment of revenue due, including penalty, within 15 working days as indicated by the respondent authority.
The High Court disposed of the writ petition by setting aside the impugned orders cancelling the petitioner's registration. The court directed the respondent CGST/WBGST authority to restore the petitioner's registration, open the portal for 45 days to enable the petitioner to make payment of revenue due, including penalty, within 15 working days as indicated by the respondent authority.
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