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 HC set aside the impugned order dated 9 March 2009 passed by the Special Director (Enforcement) due to inordinate and unexplained delay between the conclusion of arguments and pronouncement of the order. The matter was remanded to the Special Director (Enforcement) to dispose of the show cause notices issued against the appellants expeditiously after providing them a hearing and passing reasoned orders within a reasonable period, preferably within three months from the conclusion of the hearing as per the guidelines laid down in Ramdular Singh vs. State of UP. The appellants were directed to appear before the Special Director on 2 January 2025 to set a schedule for the hearing.
The HC set aside the impugned order dated 9 March 2009 passed by the Special Director (Enforcement) due to inordinate and unexplained delay between the conclusion of arguments and pronouncement of the order. The matter was remanded to the Special Director (Enforcement) to dispose of the show cause notices issued against the appellants expeditiously after providing them a hearing and passing reasoned orders within a reasonable period, preferably within three months from the conclusion of the hearing as per the guidelines laid down in Ramdular Singh vs. State of UP. The appellants were directed to appear before the Special Director on 2 January 2025 to set a schedule for the hearing.
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