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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CENVAT Credit - commission paid to the Del Credere Agent - the services provided by Del Credere Agents is Business Auxiliary Service and the same is for the promotion of the business of the Appellant and therefore it is an ‘input service', hence Appellant is entitled for Cenvat Credit
CENVAT Credit - commission paid to the Del Credere Agent - the services provided by Del Credere Agents is Business Auxiliary Service and the same is for the promotion of the business of the Appellant and therefore it is an ‘input service', hence Appellant is entitled for Cenvat Credit
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