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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Method of computation of interest u/s 244A - AO directed to calculate interest due to the assessee without reducing the interest u/s 244A, which is part of the refund earlier granted from the refund due - AT
Method of computation of interest u/s 244A - AO directed to calculate interest due to the assessee without reducing the interest u/s 244A, which is part of the refund earlier granted from the refund due - AT
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