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...
Impugned order set aside for violation of principles of natural justice and Section 75(4) CGST Act. Petitioner not provided opportunity of personal hearing before passing order directing payment of tax, interest and penalty. Matter remanded to respondent for fresh consideration after granting personal hearing to petitioner. HC allows petition.
Impugned order set aside for violation of principles of natural justice and Section 75(4) CGST Act. Petitioner not provided opportunity of personal hearing before passing order directing payment of tax, interest and penalty. Matter remanded to respondent for fresh consideration after granting personal hearing to petitioner. HC allows petition.
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