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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Applicability of section 73 - share trading loss treated as non-speculative loss - it is not in dispute that the income from other sources which is much more than income from business. Hence the assessee's case squarely falls under the exception clause provided in Explanation to Section 73 of the Act. - AT
Applicability of section 73 - share trading loss treated as non-speculative loss - it is not in dispute that the income from other sources which is much more than income from business. Hence the assessee's case squarely falls under the exception clause provided in Explanation to Section 73 of the Act. - AT
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