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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Violation of principles of Natural Justice - Clandestine removal - relied upon documents were not supplied - the lapse on the part of the Revenue is a curable defect. In the interest of Justice, reasonable opportunity needs to be given to the Revenue to cure the defect and to conduct the adjudication adhering to the principles of natural Justice. - AT
Violation of principles of Natural Justice - Clandestine removal - relied upon documents were not supplied - the lapse on the part of the Revenue is a curable defect. In the interest of Justice, reasonable opportunity needs to be given to the Revenue to cure the defect and to conduct the adjudication adhering to the principles of natural Justice. - AT
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