Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Profiteering - restaurant services - allegation that benefit of reduction in GST rate not passed on by way of commensurate reduction in prices - contravention of section 171 of CGST Act - since the recipients of the benefit, as determined, are not identifiable, the respondent is directed to deposit the amount in two equal parts in the Central Consumer Welfare Fund and the Maharashtra State Consumer Welfare Fund.
Profiteering - restaurant services - allegation that benefit of reduction in GST rate not passed on by way of commensurate reduction in prices - contravention of section 171 of CGST Act - since the recipients of the benefit, as determined, are not identifiable, the respondent is directed to deposit the amount in two equal parts in the Central Consumer Welfare Fund and the Maharashtra State Consumer Welfare Fund.
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