Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Healthcare services rendered for diagnosis, treatment, or care of dermatological diseases such as psoriasis, dandruff, dermatitis, fungal infections, folliculitis, and similar ailments were treated as "health care services" and held exempt under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate), since they are therapeutic services aimed at treating medical conditions; exemption was allowed for such services. Services in the nature of hair transplant/hair fixing or other cosmetic/plastic procedures were held not to qualify for the exemption where undertaken for aesthetic enhancement, and would be exempt only if performed to restore or reconstruct anatomy or bodily functions affected by congenital defect, developmental abnormality, injury, or trauma; exemption was denied for purely cosmetic services. - AAR
Healthcare services rendered for diagnosis, treatment, or care of dermatological diseases such as psoriasis, dandruff, dermatitis, fungal infections, folliculitis, and similar ailments were treated as "health care services" and held exempt under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate), since they are therapeutic services aimed at treating medical conditions; exemption was allowed for such services. Services in the nature of hair transplant/hair fixing or other cosmetic/plastic procedures were held not to qualify for the exemption where undertaken for aesthetic enhancement, and would be exempt only if performed to restore or reconstruct anatomy or bodily functions affected by congenital defect, developmental abnormality, injury, or trauma; exemption was denied for purely cosmetic services. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
