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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CESTAT held that bariatric surgery is a medical procedure distinct from cosmetic surgery, primarily aimed at treating morbid obesity and associated metabolic conditions. The tribunal determined that bariatric surgery targets medical treatment for patients with BMI over 32.5, focusing on metabolic and hormonal correction, unlike cosmetic procedures intended solely for aesthetic enhancement. Based on medical evidence, including IMA clarifications and prior tribunal rulings, the appeal was allowed, exempting bariatric surgery from service tax classification under cosmetic surgical services. The impugned order was set aside, establishing that bariatric surgery constitutes a legitimate medical intervention rather than a cosmetic enhancement.
CESTAT held that bariatric surgery is a medical procedure distinct from cosmetic surgery, primarily aimed at treating morbid obesity and associated metabolic conditions. The tribunal determined that bariatric surgery targets medical treatment for patients with BMI over 32.5, focusing on metabolic and hormonal correction, unlike cosmetic procedures intended solely for aesthetic enhancement. Based on medical evidence, including IMA clarifications and prior tribunal rulings, the appeal was allowed, exempting bariatric surgery from service tax classification under cosmetic surgical services. The impugned order was set aside, establishing that bariatric surgery constitutes a legitimate medical intervention rather than a cosmetic enhancement.
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