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...
The satisfaction note is administratively approved by the DGIT (Investigation) who independently should also have reason to believe that the provisions of Section 132 are complied for issue of warrant of authorization to carry out a search and seizure action. Thus there is no illegality - HC
The satisfaction note is administratively approved by the DGIT (Investigation) who independently should also have reason to believe that the provisions of Section 132 are complied for issue of warrant of authorization to carry out a search and seizure action. Thus there is no illegality - HC
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