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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Chargeability of interest u/s 234D - assessee contested no interest apply to refunds granted prior to 1/06/2003 - even if, a refund has already been granted the same would be subject to the provisions of section 234D - HC
Chargeability of interest u/s 234D - assessee contested no interest apply to refunds granted prior to 1/06/2003 - even if, a refund has already been granted the same would be subject to the provisions of section 234D - HC
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