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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Seeking to lift attachment of Bank Accounts - recovery of dues payable by the Company - when it comes to recovering the dues from the company towards liability incurred under the Act, the Department cannot proceed against the individual Director of the Company. It is not in dispute that the bank account is the personal account of the Director. - The attachment so far as the Current Account maintained with IDBI Bank stands hereby lifted - HC
Seeking to lift attachment of Bank Accounts - recovery of dues payable by the Company - when it comes to recovering the dues from the company towards liability incurred under the Act, the Department cannot proceed against the individual Director of the Company. It is not in dispute that the bank account is the personal account of the Director. - The attachment so far as the Current Account maintained with IDBI Bank stands hereby lifted - HC
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