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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Payment of duty on non dutiable goods - once the credit availed is allowed to be utilized for payment of duty the benefit thereunder accrues to two parties, one to the manufacturer of the final product himself and another to the purchaser of the such product, - prima facie the issue is in favor of revenue.. - AT
Payment of duty on non dutiable goods - once the credit availed is allowed to be utilized for payment of duty the benefit thereunder accrues to two parties, one to the manufacturer of the final product himself and another to the purchaser of the such product, - prima facie the issue is in favor of revenue.. - AT
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