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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HC affirmed the tax exemption claim for a ST member under Section 10(26) of Income Tax Act, 1961. The respondent, belonging to a Rajasthan ST community, was entitled to income tax exemption for the period posted in Agartala, Tripura, a specified area. The court relied on prior Full Bench precedent and upheld the Single Judge's order, confirming the respondent's right to tax refund based on his ST status and service location, thereby rejecting appellants' challenge to the exemption claim.
HC affirmed the tax exemption claim for a ST member under Section 10(26) of Income Tax Act, 1961. The respondent, belonging to a Rajasthan ST community, was entitled to income tax exemption for the period posted in Agartala, Tripura, a specified area. The court relied on prior Full Bench precedent and upheld the Single Judge's order, confirming the respondent's right to tax refund based on his ST status and service location, thereby rejecting appellants' challenge to the exemption claim.
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