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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Assessment u/s 153C - non issue of notice - Non recording of satisfaction - The above conditions of Section 153C are mandatory for taking action against the assessee under section 153C of the I.T. Act. - Assessment quashed.
Assessment u/s 153C - non issue of notice - Non recording of satisfaction - The above conditions of Section 153C are mandatory for taking action against the assessee under section 153C of the I.T. Act. - Assessment quashed.
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