Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Exemption from GST - It is clear that the applicant is only acting as a liaison agent between the health care professionals on one side and their professional organisations and content providers on the other side and are charging their charges in addition to the content charges and fees of the professional bodies. The applicant per se does not provide any education to the professionals - the services provided by the applicant to the doctors and other health care professionals is not covered under any exemptions and hence is taxable.- AAR
Exemption from GST - It is clear that the applicant is only acting as a liaison agent between the health care professionals on one side and their professional organisations and content providers on the other side and are charging their charges in addition to the content charges and fees of the professional bodies. The applicant per se does not provide any education to the professionals - the services provided by the applicant to the doctors and other health care professionals is not covered under any exemptions and hence is taxable.- AAR
Note: It is a system-generated summary and is for quick reference only.