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...
Additional payment in violation of Stamp Duty Act, 1899 - additional payments made to the parties which admittedly have not been routed as an expense in assessee’s P&L A/c has been wrongly added as an addition in assessee’s hands - AT
Additional payment in violation of Stamp Duty Act, 1899 - additional payments made to the parties which admittedly have not been routed as an expense in assessee’s P&L A/c has been wrongly added as an addition in assessee’s hands - AT
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