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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Classification of services - laying of pipes for gas - services fall under Works Contract or otherwise was raised first time before this Tribunal - various factual aspects have to be verified that whether the service was provided along with the supply of material, whether the appellant have discharged the Sales Tax/WCT etc - remand to adjudicating authority
Classification of services - laying of pipes for gas - services fall under Works Contract or otherwise was raised first time before this Tribunal - various factual aspects have to be verified that whether the service was provided along with the supply of material, whether the appellant have discharged the Sales Tax/WCT etc - remand to adjudicating authority
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