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...
Hoarding Maintenance Expenses - The expenses for putting up new median hoardings has generated income to assessee - Treating a part of the expenses as capital in nature and granting depreciation on the same is justified - AT
Hoarding Maintenance Expenses - The expenses for putting up new median hoardings has generated income to assessee - Treating a part of the expenses as capital in nature and granting depreciation on the same is justified - AT
Note: It is a system-generated summary and is for quick reference only.