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...
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A jurisdictional objection based on the statutory bar against parallel proceedings was rejected as premature because no material was produced to show initiation of adjudicatory proceedings, identity of subject matter, tax period, or cause of action; a writ court could not record even a prima facie finding without such foundational facts. The challenge to provisional attachment for want of a pre-decisional hearing also failed, as Section 83 was treated as not requiring prior notice and the statutory scheme was held to provide a complete post-decisional remedy under Rule 159(5). The petitioner's custody at the time of attachment did not, by itself, invalidate the action, and writ interference was declined.
A jurisdictional objection based on the statutory bar against parallel proceedings was rejected as premature because no material was produced to show initiation of adjudicatory proceedings, identity of subject matter, tax period, or cause of action; a writ court could not record even a prima facie finding without such foundational facts. The challenge to provisional attachment for want of a pre-decisional hearing also failed, as Section 83 was treated as not requiring prior notice and the statutory scheme was held to provide a complete post-decisional remedy under Rule 159(5). The petitioner's custody at the time of attachment did not, by itself, invalidate the action, and writ interference was declined.
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