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 HC held that the reassessment order was a detailed one based on appreciation of documents and rival submissions, not a cryptic order. As an effective alternative remedy of appeal u/s 246A of the Income Tax Act, 1961 is available, it would not be proper for the HC to exercise its extraordinary jurisdiction under Article 226 against the reassessment proceedings. However, the petitioner is free to avail the statutory alternative remedy.
The HC held that the reassessment order was a detailed one based on appreciation of documents and rival submissions, not a cryptic order. As an effective alternative remedy of appeal u/s 246A of the Income Tax Act, 1961 is available, it would not be proper for the HC to exercise its extraordinary jurisdiction under Article 226 against the reassessment proceedings. However, the petitioner is free to avail the statutory alternative remedy.
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