Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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...
The ITAT held that the rejection of final Registration u/s. 80G(5)(iii) due to a belated filing was justified. The Trust had failed to file within the six-month period, rendering the application not maintainable. The decision overlooked Circular No. 6 of 2023, allowing fresh applications until 30-09-2023. The ITAT directed the CIT[E] to reconsider the application for final Registration u/s. 80G, ensuring the Trust's cooperation in providing necessary details. The appeal was allowed for statistical purposes.
The ITAT held that the rejection of final Registration u/s. 80G(5)(iii) due to a belated filing was justified. The Trust had failed to file within the six-month period, rendering the application not maintainable. The decision overlooked Circular No. 6 of 2023, allowing fresh applications until 30-09-2023. The ITAT directed the CIT[E] to reconsider the application for final Registration u/s. 80G, ensuring the Trust's cooperation in providing necessary details. The appeal was allowed for statistical purposes.
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