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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Contribution to Bata Workers Sickness Benefit Society - the fund was constituted bona fidely for the welfare of its employees in the smooth running of the business and, hence, the said contribution was to be allowed u/s 37(1). - AT
Contribution to Bata Workers Sickness Benefit Society - the fund was constituted bona fidely for the welfare of its employees in the smooth running of the business and, hence, the said contribution was to be allowed u/s 37(1). - AT
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