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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Disallowance u/s 40A(2)(b) - huge salary paid to partner - it is not that the said person was taxed at a lower rate than that of the assessee-firm - the AO could not substitute the wisdom of the partners of the firm to hold that the salary was excessive and unreasonable - HC
Disallowance u/s 40A(2)(b) - huge salary paid to partner - it is not that the said person was taxed at a lower rate than that of the assessee-firm - the AO could not substitute the wisdom of the partners of the firm to hold that the salary was excessive and unreasonable - HC
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