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 - claim filed after about 10 years from the relevant date - unutilized Modvat credit in Modvat account which could not be used for payment of duty as the final product has become exempted - claim of refund rejected - AT
Refund claim - claim filed after about 10 years from the relevant date - unutilized Modvat credit in Modvat account which could not be used for payment of duty as the final product has become exempted - claim of refund rejected - AT
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