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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As per Notification No. 148/94, serial No. 8, the only condition is that the assessee should be a registered society for free distribution to the poor and needy. As the appellant has produced the said certificate, exemption allowed - AT
As per Notification No. 148/94, serial No. 8, the only condition is that the assessee should be a registered society for free distribution to the poor and needy. As the appellant has produced the said certificate, exemption allowed - AT
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