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Introduction 1. Turnover and RPT filter plays a vital role in selecting a comparable company while preparing transfer pricing study report. This article attempts to summarize the importance of the turnover and RPT filter, how to apply them and various legal views passed in the context of turnover and RPT filter. Importance of Turnover & […]
Read MoreThe Supreme Court of India in the case of SampellySatyanarayan Rao V Indian Renewable Energy Development Agency Ltd [2016] 74 taxmann.com 68/138 SCL 73 held that dishonour of post dated cheques issued for discharge of existing liability (though given as security) shall be covered under Section 138 of the Negotiable Instruments Act. This Article highlights […]
Read MoreIntroduction 1. The concept of sale, manufacture, service for applicability of respective taxes prevalent under the current regime will be dissolved under GST and the applicability of GST will be triggered by the term ‘supply’. Thus, understanding of the term ‘Supply’ holds supreme importance. The government on releasing the Model Goods and Services Tax Law […]
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