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 on account of prior period expenditure - the said expenditures are mainly in the nature of incentives payable to staff, payment of fees to contractors, payment of arrears to suppliers of power etc. - As CIT-A had deleted the said disallowance by stating that this is a recurring issue from earlier years - Order of CIT(A) confirmed - AT
Deduction on account of prior period expenditure - the said expenditures are mainly in the nature of incentives payable to staff, payment of fees to contractors, payment of arrears to suppliers of power etc. - As CIT-A had deleted the said disallowance by stating that this is a recurring issue from earlier years - Order of CIT(A) confirmed - AT
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