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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Deprecation - While claiming the depreciation allowance, the assessee has offered the principal portion of the lease rental also for taxation - Otherwise, it was sufficient for the assessee to offer the interest portion alone, as income for taxation - claim to be allowed - AT
Deprecation - While claiming the depreciation allowance, the assessee has offered the principal portion of the lease rental also for taxation - Otherwise, it was sufficient for the assessee to offer the interest portion alone, as income for taxation - claim to be allowed - AT
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