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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Auction of cars by bank - whether the disposal at an auction by the bank of cars that have been hypothecated with it and later repossessed on default of repayment of the loan, is a ‘sale’? - Prima facie case is against the assessee bank.
Auction of cars by bank - whether the disposal at an auction by the bank of cars that have been hypothecated with it and later repossessed on default of repayment of the loan, is a ‘sale’? - Prima facie case is against the assessee bank.
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