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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Having accepted the taxability for providing a specific service, it is not open to the tax authorities to claim its share in the form of a levy under a different head merely because 'renting of immovable property service' was not taxable prior to 1st June 2007. - AT
Having accepted the taxability for providing a specific service, it is not open to the tax authorities to claim its share in the form of a levy under a different head merely because 'renting of immovable property service' was not taxable prior to 1st June 2007. - AT
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