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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Assessee's appeal for rectification dismissed. Tribunal clarified recoveries of securities losses would not be taxed in AY 2002-03 subject to outcome of appeals for AY 1993-94 before HC/SC. Tribunal did not err in remanding transfer pricing issue to TPO for verification of CPA certificate and allocation key as all relevant facts were not available on record. Remand does not constitute mistake apparent on record rectifiable u/s 254(2).
Assessee's appeal for rectification dismissed. Tribunal clarified recoveries of securities losses would not be taxed in AY 2002-03 subject to outcome of appeals for AY 1993-94 before HC/SC. Tribunal did not err in remanding transfer pricing issue to TPO for verification of CPA certificate and allocation key as all relevant facts were not available on record. Remand does not constitute mistake apparent on record rectifiable u/s 254(2).
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