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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Claim of excessive manufacturing loss on converting old gold into new gold - addition @ 15% applied for making the impugned addition - Looking at the nature of business are inclined to uphold that atleast that there is a manufacturing loss of 7.5% on such conversion. - AT
Claim of excessive manufacturing loss on converting old gold into new gold - addition @ 15% applied for making the impugned addition - Looking at the nature of business are inclined to uphold that atleast that there is a manufacturing loss of 7.5% on such conversion. - AT
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