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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Deduction of expenses u/s.37(1) - Expenses on pooja in temples located outside the factory premises and towards local area expenses claimed to be for social contribution for welfare of the residents of the locality where the factory of the assessee is situated - onus was on assessee to prove business nexus - Expenses not allowed.
Deduction of expenses u/s.37(1) - Expenses on pooja in temples located outside the factory premises and towards local area expenses claimed to be for social contribution for welfare of the residents of the locality where the factory of the assessee is situated - onus was on assessee to prove business nexus - Expenses not allowed.
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