Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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...
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Unpaid Excise Duty - Whether the ITAT erred in deleting the addition made by the AO u/s 43B r.w. Section 145A - The assessee cannot profit or take advantage from that default or omission. - HC
Unpaid Excise Duty - Whether the ITAT erred in deleting the addition made by the AO u/s 43B r.w. Section 145A - The assessee cannot profit or take advantage from that default or omission. - HC
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