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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Only after 2010, the statute treated all services rendered within the port as port service. Therefore since the activity undertaken and the amount collected is for transportation within the port from warehouse to wharf and vice-versa, appellant could have entertained a bona fide belief that what is being rendered is a GTA service - AT
Only after 2010, the statute treated all services rendered within the port as port service. Therefore since the activity undertaken and the amount collected is for transportation within the port from warehouse to wharf and vice-versa, appellant could have entertained a bona fide belief that what is being rendered is a GTA service - AT
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