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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Attachment of property - show cause notice issued but amount not finalized - The issue of notices dated 7.1.2005 and 27.01.2005 under Section 142 (1) (C ) (ii) of the Customs Act, 1962 to the respondent are, therefore, pre-mature.... - AT
Attachment of property - show cause notice issued but amount not finalized - The issue of notices dated 7.1.2005 and 27.01.2005 under Section 142 (1) (C ) (ii) of the Customs Act, 1962 to the respondent are, therefore, pre-mature.... - AT
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