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 of excess paid duty in cash - re-credit in FPS licence - licence was debited by department but the same was not reflecting in the system and as a result the appellant had to pay in cash - mistake was detected and appellant compelled to seek refund - It is a settled law that the Department cannot take advantage of its own wrong - directed to grant refund
Refund of excess paid duty in cash - re-credit in FPS licence - licence was debited by department but the same was not reflecting in the system and as a result the appellant had to pay in cash - mistake was detected and appellant compelled to seek refund - It is a settled law that the Department cannot take advantage of its own wrong - directed to grant refund
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