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...
The inclusive definition given in Rule 2(l) of the Cenvat Credit Rules, 2004 covers accounting, which is a broader concept and includes payroll accounting, within its fold for which, appellant shall be entitled to get the Cenvat credit - AT
The inclusive definition given in Rule 2(l) of the Cenvat Credit Rules, 2004 covers accounting, which is a broader concept and includes payroll accounting, within its fold for which, appellant shall be entitled to get the Cenvat credit - AT
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