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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Cenvat Credit - railway track was handling system for raw material and processed material. Their use inside plant formed process of manufacturing and the assessee was entitled to take credit for duty paid by them - AT
Cenvat Credit - railway track was handling system for raw material and processed material. Their use inside plant formed process of manufacturing and the assessee was entitled to take credit for duty paid by them - AT
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