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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Dishonor of Cheque - In the case on hand, the accused did not even step into the witness box. Under such circumstances, in view of the material evidence available on record, coupled with the statutory presumption, this Court is of the considered opinion that there is no legal infirmity or capriciousness or perversity in recording the findings by the learned Magistrate that the accused is guilty of the offence punishable under Section 138 of the N.I. Act - HC
Dishonor of Cheque - In the case on hand, the accused did not even step into the witness box. Under such circumstances, in view of the material evidence available on record, coupled with the statutory presumption, this Court is of the considered opinion that there is no legal infirmity or capriciousness or perversity in recording the findings by the learned Magistrate that the accused is guilty of the offence punishable under Section 138 of the N.I. Act - HC
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