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...
Claim of the assessee made u/s 54EC denied - short term capital gain u/s 50 on depreciable assets of shops - deduction u/s.54EC to be available on the capital gains computed u/s.50 - AT
Claim of the assessee made u/s 54EC denied - short term capital gain u/s 50 on depreciable assets of shops - deduction u/s.54EC to be available on the capital gains computed u/s.50 - AT
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