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 u/s 80P(2) against enhanced income due to disallowance of capital expenditure - since such disallowances were in course of assessee’s regular business activities, they will only enhance the business profit of the assessee. - Deduction allowed.
Deduction u/s 80P(2) against enhanced income due to disallowance of capital expenditure - since such disallowances were in course of assessee’s regular business activities, they will only enhance the business profit of the assessee. - Deduction allowed.
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