Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer pricing adjustment regarding inclusion of E4e Healthcare as a comparable company. Assessee objected due to unavailability of annual report. However, objections were not adjudicated as Transfer Pricing Officer determined arm's length price adjustment as nil for the relevant year. Assessee's contention that E4e Healthcare is functionally dissimilar and cannot be included as a comparable was not considered by any authority. Orders passed by authorities were based on incorrect assumptions.
Transfer pricing adjustment regarding inclusion of E4e Healthcare as a comparable company. Assessee objected due to unavailability of annual report. However, objections were not adjudicated as Transfer Pricing Officer determined arm's length price adjustment as nil for the relevant year. Assessee's contention that E4e Healthcare is functionally dissimilar and cannot be included as a comparable was not considered by any authority. Orders passed by authorities were based on incorrect assumptions.
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