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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Since assessee has incurred the expenditure on issue of convertible debenture, which is directly related to the expansion of capital base of the company, such expenditure is to be treated as capital expenditure. - AT
Since assessee has incurred the expenditure on issue of convertible debenture, which is directly related to the expansion of capital base of the company, such expenditure is to be treated as capital expenditure. - AT
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