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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Refund of duty paid on capital goods on conversion from 100% EOU scheme to EPCG scheme - period of limitation to be reckoned from the date of payment of duty. This cannot be changed to some other date depending on the situation - AT
Refund of duty paid on capital goods on conversion from 100% EOU scheme to EPCG scheme - period of limitation to be reckoned from the date of payment of duty. This cannot be changed to some other date depending on the situation - AT
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