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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Since the assessee was the owner of the said main asset, the compensation received by the assessee to the extent attributable to the use of building premises is chargeable to tax under the head "income from house property" while the compensation received for other assets and licences is chargeable to tax under the head "income from other sources" - AT
Since the assessee was the owner of the said main asset, the compensation received by the assessee to the extent attributable to the use of building premises is chargeable to tax under the head "income from house property" while the compensation received for other assets and licences is chargeable to tax under the head "income from other sources" - AT
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