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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Cenvat Credit - sending inputs for job work - As the lower Authorities did not adhere to the remand direction by the Tribunal to the full extent which is basically to find out the correct facts of the case. Any further remand will not serve any purpose. - demand set aside - AT
Cenvat Credit - sending inputs for job work - As the lower Authorities did not adhere to the remand direction by the Tribunal to the full extent which is basically to find out the correct facts of the case. Any further remand will not serve any purpose. - demand set aside - AT
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