Reverse Charge Applicability: Kopran Research Labs Not a Science/Tech Organization for Tax Purposes, Despite Company Support.

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....Scientific and technical consultancy services - Reverse charge - Even assuming that M/s. Kopran Research Laboratories Ltd. are a science or technology organization wholly owned by the appellant-company and that their R&D activities are financially supported by the appellant-company, we are not inclined to deem the latter to be a science or technology institution or organization. - AT....