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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Whether the amount paid by the dealer as Entry Tax for bringing the goods within the local area would form part of the turnover of assessee for the purposes of payment of VAT or not? - Held Yes - HC
Whether the amount paid by the dealer as Entry Tax for bringing the goods within the local area would form part of the turnover of assessee for the purposes of payment of VAT or not? - Held Yes - HC
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