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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Effect of amendment in Section 153C w.e.f .1st June, 2005 - law applicability on search prior to amendment and notice u/s 153C issued after amendment - amendment brings into its fold persons who are otherwise not covered by the said provisions and therefore, affects the substantive rights of such person - it was not permissible for the AO to assume jurisdiction u/s 153C amended w.e.f.01.06.2015 on searches carried out till 31st May 2015
Effect of amendment in Section 153C w.e.f .1st June, 2005 - law applicability on search prior to amendment and notice u/s 153C issued after amendment - amendment brings into its fold persons who are otherwise not covered by the said provisions and therefore, affects the substantive rights of such person - it was not permissible for the AO to assume jurisdiction u/s 153C amended w.e.f.01.06.2015 on searches carried out till 31st May 2015
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