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 invalidated tax demand order due to procedural irregularities in inspection and seizure. The court found the seizure order was improperly prepared without independent witnesses, and documents were admittedly tampered by a tax official. The court set aside the demand order dated 09.05.2024, admonished the Deputy Commissioner against future document manipulation, and warned of potential disciplinary action. The writ petition was allowed, rendering the original tax assessment null and void based on violations of BGST/CGST Act, 2017 and CrPC procedural requirements.
HC invalidated tax demand order due to procedural irregularities in inspection and seizure. The court found the seizure order was improperly prepared without independent witnesses, and documents were admittedly tampered by a tax official. The court set aside the demand order dated 09.05.2024, admonished the Deputy Commissioner against future document manipulation, and warned of potential disciplinary action. The writ petition was allowed, rendering the original tax assessment null and void based on violations of BGST/CGST Act, 2017 and CrPC procedural requirements.
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