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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Seeking Direction to respondents to accept the request for access to GST portal enabling the petitioner to upload return for the periods from the implementation of GST - There is no explanation as to how and in what manner the petitioner has not been able to open the portal nor any photo copy of the proof has been attached or the circumstances in which the returns could not have been accepted is not explained. - The contention of the petitioner is baseless, devoid of merit and no ground for interference is made out - HC
Seeking Direction to respondents to accept the request for access to GST portal enabling the petitioner to upload return for the periods from the implementation of GST - There is no explanation as to how and in what manner the petitioner has not been able to open the portal nor any photo copy of the proof has been attached or the circumstances in which the returns could not have been accepted is not explained. - The contention of the petitioner is baseless, devoid of merit and no ground for interference is made out - HC
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