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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Cenvat credit of service tax - Rule 4(7) - Proportionate credit equal to amount received - certain amount withheld by the recipient of services while making payment to service provider - service tax has been paid by the service provider on the full invoice value, even though certain amount was withheld - Rule 4(7) not applicable - full credit allowed - AT
Cenvat credit of service tax - Rule 4(7) - Proportionate credit equal to amount received - certain amount withheld by the recipient of services while making payment to service provider - service tax has been paid by the service provider on the full invoice value, even though certain amount was withheld - Rule 4(7) not applicable - full credit allowed - AT
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