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...
Liability to deduct TDS on payment of tax by employees – if the employees had paid taxes as per the individual return/assessment, no amount as tax would be payable to that extent - HC
Liability to deduct TDS on payment of tax by employees – if the employees had paid taxes as per the individual return/assessment, no amount as tax would be payable to that extent - HC
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