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 set aside the order-in-appeal dated 20.06.2025 on the ground that the appellate authority failed to consider or discuss the grounds raised in the memo of appeal, constituting a violation of the principles of natural justice and rendering the impugned order reasonless. The matter is remitted to the appellate authority for decision by a fresh, reasoned order in accordance with law. The petitioner is directed to appear before the appellate authority on 06.10.2025. The petition is disposed of by remand.
HC set aside the order-in-appeal dated 20.06.2025 on the ground that the appellate authority failed to consider or discuss the grounds raised in the memo of appeal, constituting a violation of the principles of natural justice and rendering the impugned order reasonless. The matter is remitted to the appellate authority for decision by a fresh, reasoned order in accordance with law. The petitioner is directed to appear before the appellate authority on 06.10.2025. The petition is disposed of by remand.
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