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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Principles of Natural Justice - Three sets of dates for hearing were fixed for the petitioner to respond to the show cause notice. The petitioner did not avail of such opportunities. The authorities proceeded not to grant further adjournment on March 13, 2018 - no infirmity in the refusal of the authorities in not granting further adjournment given the conduct of the petitioner.
Principles of Natural Justice - Three sets of dates for hearing were fixed for the petitioner to respond to the show cause notice. The petitioner did not avail of such opportunities. The authorities proceeded not to grant further adjournment on March 13, 2018 - no infirmity in the refusal of the authorities in not granting further adjournment given the conduct of the petitioner.
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