Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
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...
Eligibility for GST Exemption by All India Institute of Medical Sciences - pure services received from Vendors - The Authority for advance ruling examines the evidence provided by AIIMS to determine its status as a Governmental Authority. While AIIMS argues its eligibility based on various factors, including its establishment by an Act of Parliament and financial support from the Central Government, the Authority concludes that AIIMS does not qualify as a Governmental Authority as per the relevant GST notification.
Eligibility for GST Exemption by All India Institute of Medical Sciences - pure services received from Vendors - The Authority for advance ruling examines the evidence provided by AIIMS to determine its status as a Governmental Authority. While AIIMS argues its eligibility based on various factors, including its establishment by an Act of Parliament and financial support from the Central Government, the Authority concludes that AIIMS does not qualify as a Governmental Authority as per the relevant GST notification.
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