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...
Refund claim - valuation - price escalation - the customers have refused the payment of the price escalation invoices raised by the appellants. From this, it is evident that the appellants have not recovered the duty incidence from their customers - refund allowed - AT
Refund claim - valuation - price escalation - the customers have refused the payment of the price escalation invoices raised by the appellants. From this, it is evident that the appellants have not recovered the duty incidence from their customers - refund allowed - AT
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