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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Method of Valuation - Captive consumption - Since the goods are being used by the appellant assessee himself, it is not necessary that same need to be used only for the production and manufacture of other articles.
Method of Valuation - Captive consumption - Since the goods are being used by the appellant assessee himself, it is not necessary that same need to be used only for the production and manufacture of other articles.
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