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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Additions towards Bogus purchases - no details in respect of dispatch of goods are available - assessee claimed that delivery has been taken by Hand - the same cannot be declared bogus on the ground that the same were required to be transported by way of mode of vehicular transport.
Additions towards Bogus purchases - no details in respect of dispatch of goods are available - assessee claimed that delivery has been taken by Hand - the same cannot be declared bogus on the ground that the same were required to be transported by way of mode of vehicular transport.
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