Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Levy of GST - cheques Bounce Charges - The bounce charges are recovered by the appellant for tolerating the act of delay and it is nothing but consideration u/s 2(31) - further the “bounce charges” in the present case are not covered in the interest meant for the purpose of the exemption and thereby not entitled for the exemption under Notification No. 12/2017 - will attract GST
Levy of GST - cheques Bounce Charges - The bounce charges are recovered by the appellant for tolerating the act of delay and it is nothing but consideration u/s 2(31) - further the “bounce charges” in the present case are not covered in the interest meant for the purpose of the exemption and thereby not entitled for the exemption under Notification No. 12/2017 - will attract GST
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