Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Entry 1 exemption under Notification No. 12/2017-Central Tax (Rate) was treated as available only where services were rendered by a section 12AB-registered entity by way of charitable activities: mental health awareness, public education and yoga camps were covered, and de-addiction seminars plus sanitation training were accepted as preventive health, but blood donation camps and road safety training were excluded. Entry 72 was allowed for government-funded self-defence training, PM Vishwakarma goldsmith training and vocational training at Kasturba Gandhi Balika Vidyalaya. Claims on DDU-GKY, computer or ITI training, and agricultural extension were not answered because the factual record was incomplete or speculative.
Entry 1 exemption under Notification No. 12/2017-Central Tax (Rate) was treated as available only where services were rendered by a section 12AB-registered entity by way of charitable activities: mental health awareness, public education and yoga camps were covered, and de-addiction seminars plus sanitation training were accepted as preventive health, but blood donation camps and road safety training were excluded. Entry 72 was allowed for government-funded self-defence training, PM Vishwakarma goldsmith training and vocational training at Kasturba Gandhi Balika Vidyalaya. Claims on DDU-GKY, computer or ITI training, and agricultural extension were not answered because the factual record was incomplete or speculative.
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