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...
Adjustment of excess payment of service tax made - whether the revenue authority justified in objecting to such adjustment on the ground that in view of rule 6(4) of the service tax rules such adjustment could have been done only in the immediately subsequent month and not after a gap of 34 months? - Held No
Adjustment of excess payment of service tax made - whether the revenue authority justified in objecting to such adjustment on the ground that in view of rule 6(4) of the service tax rules such adjustment could have been done only in the immediately subsequent month and not after a gap of 34 months? - Held No
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