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...
Mechanism for recovery of Excise duty - imported raw material was cleared under Customs exemption Notification under bond but actually used the imported goods for manufacture of products not fall under exemption notification - order sought to recover the amount u/R 8 of the Customs is not a mechanism for demand of duty and can be demanded only by the Customs officers u/s 28 - the impugned order needs to be set aside
Mechanism for recovery of Excise duty - imported raw material was cleared under Customs exemption Notification under bond but actually used the imported goods for manufacture of products not fall under exemption notification - order sought to recover the amount u/R 8 of the Customs is not a mechanism for demand of duty and can be demanded only by the Customs officers u/s 28 - the impugned order needs to be set aside
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