Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
Liability to pay tax / GST - Validity of Rulings of AAR and AAAR - educational institution or not - The contention of the petitioner, as seen from both the orders challenged here, has neither been considered nor has it been answered specifically by these authorities. - The authorities ought to have considered this contention independently of the activity of MGIMS and in the light of the manner in which the aims and objects of the society is fulfilled by the petitioner-society. - Orders quashed and matter restored before AAR - HC
Liability to pay tax / GST - Validity of Rulings of AAR and AAAR - educational institution or not - The contention of the petitioner, as seen from both the orders challenged here, has neither been considered nor has it been answered specifically by these authorities. - The authorities ought to have considered this contention independently of the activity of MGIMS and in the light of the manner in which the aims and objects of the society is fulfilled by the petitioner-society. - Orders quashed and matter restored before AAR - HC
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