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...
Penalty u/s 271B – Tax audit u/s 44AB - Since the order passed by the Income Tax Officer does not contain the requisite recital, it has to be held that no such approval was obtained - The order itself is incompetent - HC
Penalty u/s 271B – Tax audit u/s 44AB - Since the order passed by the Income Tax Officer does not contain the requisite recital, it has to be held that no such approval was obtained - The order itself is incompetent - HC
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