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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Confiscation - penalty - illegal attempt to export of Dal to Nepal - The allegation of an attempt to export to Nepal cannot be made merely on assumption and presumption because so far as the said trucks were stationed at a place near Muzaffarpur - AT
Confiscation - penalty - illegal attempt to export of Dal to Nepal - The allegation of an attempt to export to Nepal cannot be made merely on assumption and presumption because so far as the said trucks were stationed at a place near Muzaffarpur - AT
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