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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Works contract - installation and commissioning charges - service charges/commission for installation was neither separately computed nor mentioned on the body of invoices, whereas they were paying service tax on certain percentage of contracted value - whether demand of tax on these charges and levy of penalty justified? - Held no - AT
Works contract - installation and commissioning charges - service charges/commission for installation was neither separately computed nor mentioned on the body of invoices, whereas they were paying service tax on certain percentage of contracted value - whether demand of tax on these charges and levy of penalty justified? - Held no - AT
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