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 are entitle for the Cenvat Credit in respect of the service tax paid by the job worker? - for the purpose of limitation in taking the credit, the period of litigation in the present case shall stand excluded - AT
Whether the appellant are entitle for the Cenvat Credit in respect of the service tax paid by the job worker? - for the purpose of limitation in taking the credit, the period of litigation in the present case shall stand excluded - AT
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