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 u/s. 35(1)(ii) deduction claim - recipient concern was found as an accommodation entry provider - Disallowance based on statement recorded on oath during survey - if the AO was hell bent determined to disallow the claim of the assessee, then he should have granted an opportunity to cross examine the parties
Disallowance u/s. 35(1)(ii) deduction claim - recipient concern was found as an accommodation entry provider - Disallowance based on statement recorded on oath during survey - if the AO was hell bent determined to disallow the claim of the assessee, then he should have granted an opportunity to cross examine the parties
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