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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Validity of assessment order - Non responses to notices sent u/s 142(1) and 143(2) - Mistake on the part of Auditor / Tax Practitioner - The petitioner having failed to respond to the several notices sent by the respondent, the petitioner cannot contend that he was not afforded personal hearing. - this Court is inclined to permit the petitioner to file the statutory appeal as against the impugned assessment order within a time frame to be fixed by this Court. - HC
Validity of assessment order - Non responses to notices sent u/s 142(1) and 143(2) - Mistake on the part of Auditor / Tax Practitioner - The petitioner having failed to respond to the several notices sent by the respondent, the petitioner cannot contend that he was not afforded personal hearing. - this Court is inclined to permit the petitioner to file the statutory appeal as against the impugned assessment order within a time frame to be fixed by this Court. - HC
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