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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Penalty u/s 271CA - short collection of TCS - When the quantum of appeal has been allowed by the ld. CIT(A), NFAC, Delhi then there is no need to impose penalty by the JCIT – TDS and subsequently confirmed by the ld. CIT(A), NFAC Delhi - AT
Penalty u/s 271CA - short collection of TCS - When the quantum of appeal has been allowed by the ld. CIT(A), NFAC, Delhi then there is no need to impose penalty by the JCIT – TDS and subsequently confirmed by the ld. CIT(A), NFAC Delhi - AT
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