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...
Assessment completed under Section 143(3) r/w. Section 153A - rightly, the assessing officer rejected the belated retraction and proceeded to complete the assessment relying on the document seized and the two statements of the assessee himself. - HC
Assessment completed under Section 143(3) r/w. Section 153A - rightly, the assessing officer rejected the belated retraction and proceeded to complete the assessment relying on the document seized and the two statements of the assessee himself. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
