Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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...
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Addition u/s. 40A(3) - additions made towards cash payments in excess of prescribed limit - Since, the assessee was only an agent for distributor and collected money from exhibitor/theater owners on behalf of distributors, payment made by the assessee to various parties on behalf of producer of movie cannot be considered as income/expenditure of the assessee to invoke provisions of section 40A(3) of the Act. - AT
Addition u/s. 40A(3) - additions made towards cash payments in excess of prescribed limit - Since, the assessee was only an agent for distributor and collected money from exhibitor/theater owners on behalf of distributors, payment made by the assessee to various parties on behalf of producer of movie cannot be considered as income/expenditure of the assessee to invoke provisions of section 40A(3) of the Act. - AT
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