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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TDS u/s 194H - The provisions of section 40(a)(ia) are not attracted as the appellant has not claimed any deduction for any expenses on account of payment, either in its profit and loss account or in the computation of taxable income filed.- AT
TDS u/s 194H - The provisions of section 40(a)(ia) are not attracted as the appellant has not claimed any deduction for any expenses on account of payment, either in its profit and loss account or in the computation of taxable income filed.- AT
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