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...
Denial of refund claim - Bar of limitation - Whether the time limit of one year has provided under Section 11B is applicable for refund under Rule 5 - Held Yes - time limit of one year is applicable in the case of refund under Rule 5 - AT
Denial of refund claim - Bar of limitation - Whether the time limit of one year has provided under Section 11B is applicable for refund under Rule 5 - Held Yes - time limit of one year is applicable in the case of refund under Rule 5 - AT
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