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 - Territorial Jurisdiction - Seeking transfer of the criminal proceedings of a complaint case - In the case in hand, the petitioner has not pleaded any physical disability to travel the distance of approx. 160 KMs from his place of residence to Jorhat i.e. the place of trial. The petitioner has claimed himself to be as an agriculturist. The petitioner has declared his age as 38 years. The learned counsel for the parties at the Bar has submitted that the transportation facility from Dibrugarh to Jorhat is good. An able bodied person can complete to and fro journey from Dibrugarh to Jorhat and vice versa within the day. There are different modes of public transport like bus, rail, light motor vehicles, etc. are available at small intervals. - The ground of inconvenience that has been urged on behalf of the petitioner does not deserve acceptance - HC
Dishonor of cheque - Territorial Jurisdiction - Seeking transfer of the criminal proceedings of a complaint case - In the case in hand, the petitioner has not pleaded any physical disability to travel the distance of approx. 160 KMs from his place of residence to Jorhat i.e. the place of trial. The petitioner has claimed himself to be as an agriculturist. The petitioner has declared his age as 38 years. The learned counsel for the parties at the Bar has submitted that the transportation facility from Dibrugarh to Jorhat is good. An able bodied person can complete to and fro journey from Dibrugarh to Jorhat and vice versa within the day. There are different modes of public transport like bus, rail, light motor vehicles, etc. are available at small intervals. - The ground of inconvenience that has been urged on behalf of the petitioner does not deserve acceptance - HC
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