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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Money Laundering - Provisional attachment - appellant created a mortgage over the Secured Property prior to the commission of the Scheduled Offence - Appellant has already have possession of property & initiated recovery proceedings under the SARFAESI and RDDBFI Act and insolvency proceedings under the I&B Code for enforcement of its interest - order of attachment of properties is set-aside
Money Laundering - Provisional attachment - appellant created a mortgage over the Secured Property prior to the commission of the Scheduled Offence - Appellant has already have possession of property & initiated recovery proceedings under the SARFAESI and RDDBFI Act and insolvency proceedings under the I&B Code for enforcement of its interest - order of attachment of properties is set-aside
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