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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Refund claim - time limitation - section 27(1) of the Customs Act, 1962 - revenue submitted that amount paid as anti-deumping duty and not as pre-deposit - pre-deposit amount must be returned within three months of the date of the order passed by the Appellate Tribunal or the Court unless stay is granted against such order.
Refund claim - time limitation - section 27(1) of the Customs Act, 1962 - revenue submitted that amount paid as anti-deumping duty and not as pre-deposit - pre-deposit amount must be returned within three months of the date of the order passed by the Appellate Tribunal or the Court unless stay is granted against such order.
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