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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Reversal of Cenvat Credit - Admittedly, in this case exemption is not absolute. In that circumstances, the provisions of Rule 11 (3) (2) are not applicable to the facts of this case, therefore, the Cenvat credit lying unutilized on 01.04.2006 shall not lapse and same can be utilized by the appellant latter on.
Reversal of Cenvat Credit - Admittedly, in this case exemption is not absolute. In that circumstances, the provisions of Rule 11 (3) (2) are not applicable to the facts of this case, therefore, the Cenvat credit lying unutilized on 01.04.2006 shall not lapse and same can be utilized by the appellant latter on.
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