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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Refund of unutilized cenvat credit - export of services without taking registration - Rule 5 of Cenvat Credit rules 2004 read with Notfn No.5/2006-CE (NT) dt. 14.3.2006 - they are eligible for refund of the unutilized credit which was accumulated prior to registration - AT
Refund of unutilized cenvat credit - export of services without taking registration - Rule 5 of Cenvat Credit rules 2004 read with Notfn No.5/2006-CE (NT) dt. 14.3.2006 - they are eligible for refund of the unutilized credit which was accumulated prior to registration - AT
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