Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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Ex-Servicemen Resettlement Society successfully contested service tax liability on security services provided to medical colleges and affiliated hospitals. CESTAT ruled that security services to educational institutions qualified for exemption under Notification No.14/2004-ST. The Tribunal found that medical college hospitals serve public welfare and provide internship facilities, making them eligible for the exemption. Additionally, the Society's role in ex-servicemen welfare and job placement, where no consideration was retained and payments were direct reimbursements of salary and benefits, fell outside the service tax net. The demand for service tax was set aside as legally unsustainable, recognizing both the educational institution exemption and the non-commercial nature of resettlement activities.
Ex-Servicemen Resettlement Society successfully contested service tax liability on security services provided to medical colleges and affiliated hospitals. CESTAT ruled that security services to educational institutions qualified for exemption under Notification No.14/2004-ST. The Tribunal found that medical college hospitals serve public welfare and provide internship facilities, making them eligible for the exemption. Additionally, the Society's role in ex-servicemen welfare and job placement, where no consideration was retained and payments were direct reimbursements of salary and benefits, fell outside the service tax net. The demand for service tax was set aside as legally unsustainable, recognizing both the educational institution exemption and the non-commercial nature of resettlement activities.
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