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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Penalty u/s 271(1)(c) - claim of depreciation on the NH-6 constructed by them on built, operate and transfer basis @ 10% - The conduct of the respondent-assessee or examination of facts has been found and held to be bonafide - No penalty.
Penalty u/s 271(1)(c) - claim of depreciation on the NH-6 constructed by them on built, operate and transfer basis @ 10% - The conduct of the respondent-assessee or examination of facts has been found and held to be bonafide - No penalty.
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