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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Export obligation - failure to produce the evidence of fulfillment of export obligation within 30 days - only fault at the end of the party was that they had failed in submitting any original documents but that had happened due to the company had been declared as sick unit and now under BIFR - Benefit not denied - AT
Export obligation - failure to produce the evidence of fulfillment of export obligation within 30 days - only fault at the end of the party was that they had failed in submitting any original documents but that had happened due to the company had been declared as sick unit and now under BIFR - Benefit not denied - AT
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