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...
Disallowance of foreign travel expense - these expenditure has not been stated to be incurred for the personal expenditure of the directors it was also not shown before us by revenue that such expenditure is only for the purpose of the earning of dividend - claim of expenditure allowed.
Disallowance of foreign travel expense - these expenditure has not been stated to be incurred for the personal expenditure of the directors it was also not shown before us by revenue that such expenditure is only for the purpose of the earning of dividend - claim of expenditure allowed.
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