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" ?
Rectification application rejected as assessee failed to raise issue of CIT(A)'s order lacking DIN before ITAT; assessee cannot rectify their own lapse. Addition upheld based on cash seized, not mere statement; CBDT instruction considered. Tax rate of 60% u/s 115BBE on undisclosed income upheld following precedent. Interest u/s 234A remanded to AO to allow adjustment of seized cash against tax liability before due date as per circular; interest u/s 234B decided. Relevant legal provisions, precedents, and reasoning provided.
Rectification application rejected as assessee failed to raise issue of CIT(A)'s order lacking DIN before ITAT; assessee cannot rectify their own lapse. Addition upheld based on cash seized, not mere statement; CBDT instruction considered. Tax rate of 60% u/s 115BBE on undisclosed income upheld following precedent. Interest u/s 234A remanded to AO to allow adjustment of seized cash against tax liability before due date as per circular; interest u/s 234B decided. Relevant legal provisions, precedents, and reasoning provided.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
