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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Disallowance of compensation paid on breach of contract - Assessee need not to be the owner of the property and still enter into a contract with promoters to sell such property to deliver in future to the buyer of the property - the transaction of development of properties in question cannot be held as a bogus or colourable device - AT
Disallowance of compensation paid on breach of contract - Assessee need not to be the owner of the property and still enter into a contract with promoters to sell such property to deliver in future to the buyer of the property - the transaction of development of properties in question cannot be held as a bogus or colourable device - AT
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