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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Inflation of agricultural income - artificial boosting of income by the assessee - there was no real income - assessee had claimed agricultural income which was not possible from the type of holding it had, and had adopted dubious methods for this - additions confirmed - AT
Inflation of agricultural income - artificial boosting of income by the assessee - there was no real income - assessee had claimed agricultural income which was not possible from the type of holding it had, and had adopted dubious methods for this - additions confirmed - AT
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