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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Show-cause notice is time-barred because the same was issued after more than one year from the date of the audit which was conducted in November 2007 and it came to the knowledge of the Department during that time regarding irregular availment of cenvat credit - AT
Show-cause notice is time-barred because the same was issued after more than one year from the date of the audit which was conducted in November 2007 and it came to the knowledge of the Department during that time regarding irregular availment of cenvat credit - AT
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