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...
Respondent granted permission to travel abroad to Dubai and Europe by HC subject to conditions. Investigation pending since 06.06.2022 in FIR registered on 13.04.2021, no chargesheet filed. Respondent cooperated with investigating agencies when summoned, disclosed required information. Appellant failed to disclose timeframe for concluding pending investigations. Respondent cannot be deprived of right to travel abroad in such circumstances. No infirmity found in Single Judge's order imposing conditions while granting travel permission. LPA dismissed.
Respondent granted permission to travel abroad to Dubai and Europe by HC subject to conditions. Investigation pending since 06.06.2022 in FIR registered on 13.04.2021, no chargesheet filed. Respondent cooperated with investigating agencies when summoned, disclosed required information. Appellant failed to disclose timeframe for concluding pending investigations. Respondent cannot be deprived of right to travel abroad in such circumstances. No infirmity found in Single Judge's order imposing conditions while granting travel permission. LPA dismissed.
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