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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Grant of anticipatory Bail - availing Input Tax Credit of GST without actual supply of goods, which is punishable u/s 132 of the CGST Act, 2017 - applicant is the Director - It is well settled that economic offences fall in a separate class and are to be viewed seriously - As per the IO there is a reasonable apprehension of the applicant tampering/influencing with the evidence/ witnesses - no ground for grant of anticipatory bail
Grant of anticipatory Bail - availing Input Tax Credit of GST without actual supply of goods, which is punishable u/s 132 of the CGST Act, 2017 - applicant is the Director - It is well settled that economic offences fall in a separate class and are to be viewed seriously - As per the IO there is a reasonable apprehension of the applicant tampering/influencing with the evidence/ witnesses - no ground for grant of anticipatory bail
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