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...
HC addressed a dispute over 2091 bags of Sodium Carbonate incorrectly declared as Arecanuts in import documentation. The court permitted the petitioner to submit additional representation for a Detention and Demurrage Free Certificate, requiring authorities to process such requests within two weeks after providing a hearing opportunity. The ruling established that petitioner may request Assistant Drug Controller inspection of goods, which must be facilitated within 48 hours. Authorities must consider granting clearance upon receiving No Objection Certificate from Assistant Drug Controller following inspection. Court emphasized procedural compliance while balancing regulatory oversight with commercial interests.
HC addressed a dispute over 2091 bags of Sodium Carbonate incorrectly declared as Arecanuts in import documentation. The court permitted the petitioner to submit additional representation for a Detention and Demurrage Free Certificate, requiring authorities to process such requests within two weeks after providing a hearing opportunity. The ruling established that petitioner may request Assistant Drug Controller inspection of goods, which must be facilitated within 48 hours. Authorities must consider granting clearance upon receiving No Objection Certificate from Assistant Drug Controller following inspection. Court emphasized procedural compliance while balancing regulatory oversight with commercial interests.
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