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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CFS Operator - Unloading and loading of goods at approved places only - There is no finding that there was a breach of provision of Section 33 of the Act. Already the appellant has suffered the punishment in the order for more than 40 days. It stands idle with huge infrastructure - orders of prohibition and penalty vacated.
CFS Operator - Unloading and loading of goods at approved places only - There is no finding that there was a breach of provision of Section 33 of the Act. Already the appellant has suffered the punishment in the order for more than 40 days. It stands idle with huge infrastructure - orders of prohibition and penalty vacated.
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