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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There is no merit in the action of AO for bringing tax net advance amount received in respect of flat for which no permission was there for construction. Moreover, assessee itself has offered the said amount in the subsequent year when the plan was approved; there is no reason to tax the very same income double - AT
There is no merit in the action of AO for bringing tax net advance amount received in respect of flat for which no permission was there for construction. Moreover, assessee itself has offered the said amount in the subsequent year when the plan was approved; there is no reason to tax the very same income double - AT
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