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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Entitlement to carry forward accumulated loses u/s 74 - Advance Ruling - admittedly the petitioner had not filed any return of income, claiming loses for the earlier Assessment Year under the Act and it was not an Assessee under the Act - AAR rightly answered the question in negative.
Entitlement to carry forward accumulated loses u/s 74 - Advance Ruling - admittedly the petitioner had not filed any return of income, claiming loses for the earlier Assessment Year under the Act and it was not an Assessee under the Act - AAR rightly answered the question in negative.
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