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...
CENVAT credit - prior to 24.03.2011, no central excise duty was payable on coal produced in mine - taking of CENVAT credit of central excise duty, paid by the supplier, is in conformity with the statutory provisions - AT
CENVAT credit - prior to 24.03.2011, no central excise duty was payable on coal produced in mine - taking of CENVAT credit of central excise duty, paid by the supplier, is in conformity with the statutory provisions - AT
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