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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Where a collection centre which acts merely as a courier commission agent does perform any taxable service and the services provided by a collection centre, are not taxable in the category of photography service. - prima facie case in favor of assessee - AT
Where a collection centre which acts merely as a courier commission agent does perform any taxable service and the services provided by a collection centre, are not taxable in the category of photography service. - prima facie case in favor of assessee - AT
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