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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SVLDRS - Rejection of petitioner’s declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Since respondent No.4 had issued Form-2 indicating certain amount as payable by petitioner and petitioner had accepted the same by submitting Form-2A on 25th December, 2019, respondent No.4 shall issue Form-3 namely statement in electronic form indicating the amount payable by petitioner in accordance with subsection 4 of Section 127 of the Finance Act, 2019. - HC
SVLDRS - Rejection of petitioner’s declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Since respondent No.4 had issued Form-2 indicating certain amount as payable by petitioner and petitioner had accepted the same by submitting Form-2A on 25th December, 2019, respondent No.4 shall issue Form-3 namely statement in electronic form indicating the amount payable by petitioner in accordance with subsection 4 of Section 127 of the Finance Act, 2019. - HC
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