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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Goods Inputs and/or Capital goods under Rule 2 (k) and Rule 2 (a) of the Cenvat Credit Rules, 2004 – Applicant had availed the CENVAT Credit on ‘Rails’ initially claiming it as capital goods and later as inputs - stay granted partly - AT
Goods Inputs and/or Capital goods under Rule 2 (k) and Rule 2 (a) of the Cenvat Credit Rules, 2004 – Applicant had availed the CENVAT Credit on ‘Rails’ initially claiming it as capital goods and later as inputs - stay granted partly - AT
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