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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Smuggling - Gold concealed in Zinc ingots - Attempt to smuggle the goods would breach all these conditions - there is clear breach of conditions of import of goods though perse import of goods may not be prohibited. - HC
Smuggling - Gold concealed in Zinc ingots - Attempt to smuggle the goods would breach all these conditions - there is clear breach of conditions of import of goods though perse import of goods may not be prohibited. - HC
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