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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Disallowance of agricultural income - the agricultural sector continues to remain unorganized and the agricultural produces are sold in an unregulated market - considering the relevant financial year as well as lack of details of the crop cultivated in the dry land, we are of the considered opinion that 50% of the claim of assessee’s share of income would meet the ends of justice.
Disallowance of agricultural income - the agricultural sector continues to remain unorganized and the agricultural produces are sold in an unregulated market - considering the relevant financial year as well as lack of details of the crop cultivated in the dry land, we are of the considered opinion that 50% of the claim of assessee’s share of income would meet the ends of justice.
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