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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Whether the appellant had in fact provided the works contract service is of course a question of fact. It is so asserted in the appeal for the first time - matter remanded back - Since the appellant wholly obstructedhas failed to cooperate in the adjudication proceeding, cost of ₹ 5 lakh imposed - AT
Whether the appellant had in fact provided the works contract service is of course a question of fact. It is so asserted in the appeal for the first time - matter remanded back - Since the appellant wholly obstructedhas failed to cooperate in the adjudication proceeding, cost of ₹ 5 lakh imposed - AT
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