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...
Page of 4830
Press 'Enter' after typing page number.
181 to 200 of 96587 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Addition of capital contribution by partners in assessee firm cannot be made in hands of firm; any addition, if required, should be in hands of individual contributing partners. Regarding deduction u/s 35AD, assessee did not furnish requisite form certified by Chartered Accountant as mandated by Section 80-IA(7); Assessing Officer erred by not inquiring into this aspect before allowing substantial deduction u/s 35AD; assessment order held erroneous and prejudicial to Revenue's interest on this issue.
Addition of capital contribution by partners in assessee firm cannot be made in hands of firm; any addition, if required, should be in hands of individual contributing partners. Regarding deduction u/s 35AD, assessee did not furnish requisite form certified by Chartered Accountant as mandated by Section 80-IA(7); Assessing Officer erred by not inquiring into this aspect before allowing substantial deduction u/s 35AD; assessment order held erroneous and prejudicial to Revenue's interest on this issue.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
