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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Addition of bogus purchases - The CIT (A) came to the conclusion that it is a case of purchases from gray market and thereafter, bills have been procured from hawala operators - then neither the entire purchases can be considered as bogus nor the assessee be allowed to go scot free for not proving the genuineness of the purchases - addition to 10% of bogus purchases
Addition of bogus purchases - The CIT (A) came to the conclusion that it is a case of purchases from gray market and thereafter, bills have been procured from hawala operators - then neither the entire purchases can be considered as bogus nor the assessee be allowed to go scot free for not proving the genuineness of the purchases - addition to 10% of bogus purchases
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