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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If the relevant television set was installed in the office of the assessee as claimed, it was used for the purpose of the business of the assessee and depreciation thereon thus was rightly claimed. - AT
If the relevant television set was installed in the office of the assessee as claimed, it was used for the purpose of the business of the assessee and depreciation thereon thus was rightly claimed. - AT
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