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 goods - Bicycle Chain Cover, Bell, Cycle Stand, Handle Grip Cover and Cycle Seat Cover, accessories - Since the Tribunal has yet not expressed its opinion on the common parlance test invoked by the assessee and since that finding does involve appreciation of facts, it is desirable that the present matter be re-considered by the Tribunal considering the observations made above, before this Court may examine the issue itself - HC
Classification of goods - Bicycle Chain Cover, Bell, Cycle Stand, Handle Grip Cover and Cycle Seat Cover, accessories - Since the Tribunal has yet not expressed its opinion on the common parlance test invoked by the assessee and since that finding does involve appreciation of facts, it is desirable that the present matter be re-considered by the Tribunal considering the observations made above, before this Court may examine the issue itself - HC
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