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...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Officers of Commercial Tax Department of Himachal Pradesh with 25 years of service as Gazetted Officers prima facie ineligible for appointment as Technical Member (State) in State Bench due to State Government's proposal based on incorrect facts leading to GST Council's recommendations relaxing eligibility criteria. HC ordered respondents can scrutinize applications but no final decision till further orders, necessitating re-examination of issues raised.
Officers of Commercial Tax Department of Himachal Pradesh with 25 years of service as Gazetted Officers prima facie ineligible for appointment as Technical Member (State) in State Bench due to State Government's proposal based on incorrect facts leading to GST Council's recommendations relaxing eligibility criteria. HC ordered respondents can scrutinize applications but no final decision till further orders, necessitating re-examination of issues raised.
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