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 dismissed the petition challenging GST Tribunal appointment notification. The court held that relaxation of eligibility criteria under Section 110(d) is permissible only for State Government officers who have not completed 25 years of service, and does not extend to All-India Service officers. The petitioner's contention that the notification was premature or ultra vires was rejected, with the court noting that identical relaxations had been granted in ten other States. The notification was found to be legally valid, and the petition was dismissed without merit.
HC dismissed the petition challenging GST Tribunal appointment notification. The court held that relaxation of eligibility criteria under Section 110(d) is permissible only for State Government officers who have not completed 25 years of service, and does not extend to All-India Service officers. The petitioner's contention that the notification was premature or ultra vires was rejected, with the court noting that identical relaxations had been granted in ten other States. The notification was found to be legally valid, and the petition was dismissed without merit.
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