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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Denial of benefit of set off of the speculation loss - explanation to section 73 - the assessee is entitled for the set off of the impugned amount of amount of loss brought forward from assessment year 2001-02 - AT
Denial of benefit of set off of the speculation loss - explanation to section 73 - the assessee is entitled for the set off of the impugned amount of amount of loss brought forward from assessment year 2001-02 - AT
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