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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The Limited Liability Partnership (Amendment) Rules, 2024 amend Rule 37 of the Limited Liability Partnership Rules, 2009 regarding striking off defunct LLPs. It inserts references to the Centre for Processing Accelerated Corporate Exit, established by the Central Government under the Companies Act, 2013, empowering it to strike off names of defunct LLPs alongside the Registrar. The amendment facilitates accelerated exit for defunct LLPs through the dedicated Centre, streamlining the process.
The Limited Liability Partnership (Amendment) Rules, 2024 amend Rule 37 of the Limited Liability Partnership Rules, 2009 regarding striking off defunct LLPs. It inserts references to the Centre for Processing Accelerated Corporate Exit, established by the Central Government under the Companies Act, 2013, empowering it to strike off names of defunct LLPs alongside the Registrar. The amendment facilitates accelerated exit for defunct LLPs through the dedicated Centre, streamlining the process.
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