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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Denial of balance 10% refund claim - once the refund in part is made, the refund for the balance amount is required to be made and there is no question of applying limitation as sought to be canvassed on behalf of the respondent - HC
Denial of balance 10% refund claim - once the refund in part is made, the refund for the balance amount is required to be made and there is no question of applying limitation as sought to be canvassed on behalf of the respondent - HC
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