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...
Charging of interest u/s 234 - return of income filed in response to notice u/s 148 - that levy of interest u/s 234C is an automatic and the interpretation of charging of interest u/s.234C cannot be restricted to the "tax due on Returned income" as referred u/s 139(1) - AT
Charging of interest u/s 234 - return of income filed in response to notice u/s 148 - that levy of interest u/s 234C is an automatic and the interpretation of charging of interest u/s.234C cannot be restricted to the "tax due on Returned income" as referred u/s 139(1) - AT
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