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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Once the assessee claims that the actual market value of the land or building is less than stamp duty valuation adopted by the authorities u/s 50C, it is incumbent upon the AO to refer the valuation of land or building to the departmental valuation officer - AT
Once the assessee claims that the actual market value of the land or building is less than stamp duty valuation adopted by the authorities u/s 50C, it is incumbent upon the AO to refer the valuation of land or building to the departmental valuation officer - AT
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