Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Benefit of exemption - Educational services - services supplied for the exams - As all criteria are complied with and the State Examination Board being the ‘educational institution’ in so far as it provides services by way of conduct of exams at Sr. No. 1 to 12 in the list given is eligible to avail the benefit of exemption - For the other activities like Diploma courses, applicant failed to submit that these are recognized by law, not eligible for exemption - conducting departmental examination is also not eligible for exemption - AAAR
Benefit of exemption - Educational services - services supplied for the exams - As all criteria are complied with and the State Examination Board being the ‘educational institution’ in so far as it provides services by way of conduct of exams at Sr. No. 1 to 12 in the list given is eligible to avail the benefit of exemption - For the other activities like Diploma courses, applicant failed to submit that these are recognized by law, not eligible for exemption - conducting departmental examination is also not eligible for exemption - AAAR
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