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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Excisability/marketibility - radioactive isotope - isotope does not have any shelf-life and the moment it comes into existence, its start decaying and reduces to half of its weight within the time which is called ‘half-life period’ - not chargeable to duty of Central Excise since it does not have any shelf-life. - AT
Excisability/marketibility - radioactive isotope - isotope does not have any shelf-life and the moment it comes into existence, its start decaying and reduces to half of its weight within the time which is called ‘half-life period’ - not chargeable to duty of Central Excise since it does not have any shelf-life. - AT
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