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 tax proceedings, finding no violation of natural justice. The petitioner received hearing notice but failed to appear, and the court clarified that statutory provisions do not mandate exactly three hearings. The court directed the petitioner to file an appeal under Section 107 of CGST Act to the Appellate Authority, effectively upholding the department's procedural actions and rejecting claims of improper notice or hearing.
HC dismissed the petition challenging tax proceedings, finding no violation of natural justice. The petitioner received hearing notice but failed to appear, and the court clarified that statutory provisions do not mandate exactly three hearings. The court directed the petitioner to file an appeal under Section 107 of CGST Act to the Appellate Authority, effectively upholding the department's procedural actions and rejecting claims of improper notice or hearing.
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