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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The object of enacting Section 110(2) is that the officer of Customs department may not deprive the right to property for indefinite period to the person from whose possession the goods are seized u/s 110(1) - HC
The object of enacting Section 110(2) is that the officer of Customs department may not deprive the right to property for indefinite period to the person from whose possession the goods are seized u/s 110(1) - HC
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