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. 14A read with rule 8D - shares in different companies, are held by the assessee as stock-in-trade, and not as investment - Rule 8D shall apply qua the shares held as stock-in-trade - AT
Disallowance u/s. 14A read with rule 8D - shares in different companies, are held by the assessee as stock-in-trade, and not as investment - Rule 8D shall apply qua the shares held as stock-in-trade - AT
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