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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Undisclosed cash credit - receipt from the close relatives of the Assessee - creditworthiness and source - additions have not been made based on mere suspicion, surmises and/or conjectures, as alleged by the Assessee - additions confirmed - HC
Undisclosed cash credit - receipt from the close relatives of the Assessee - creditworthiness and source - additions have not been made based on mere suspicion, surmises and/or conjectures, as alleged by the Assessee - additions confirmed - HC
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