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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Disciplinary proceedings against the Chartered Accountant (CA) - Engagement in Business activities without approval from ICAI - Allegation of evasion of Sales Tax - opening an account in the bank in the name of fictitious firm - there is no evidence against respondent (CA) that he had opened these bank accounts or did what he was accused of. - The Council was not correct in not accepting the acquittal by the Court of Metropolitan Magistrate - HC
Disciplinary proceedings against the Chartered Accountant (CA) - Engagement in Business activities without approval from ICAI - Allegation of evasion of Sales Tax - opening an account in the bank in the name of fictitious firm - there is no evidence against respondent (CA) that he had opened these bank accounts or did what he was accused of. - The Council was not correct in not accepting the acquittal by the Court of Metropolitan Magistrate - HC
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