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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Unexplained closing stock - discrepancy of the actual stock and the stock as recorded in the books of account - The survey was done in the presence of the assessee and hence, it cannot be alleged that the assessee was forced to sign the recorded statement - Additions confirmed - AT
Unexplained closing stock - discrepancy of the actual stock and the stock as recorded in the books of account - The survey was done in the presence of the assessee and hence, it cannot be alleged that the assessee was forced to sign the recorded statement - Additions confirmed - AT
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