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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Penalty under section 271D for violation of provisions of section 269SS - Amounts towards share application money during the year were some times returned to the said person and only net amount of outstanding amount at the end of the year was transferred by a journal entry. - No penalty - AT
Penalty under section 271D for violation of provisions of section 269SS - Amounts towards share application money during the year were some times returned to the said person and only net amount of outstanding amount at the end of the year was transferred by a journal entry. - No penalty - AT
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