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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SVLDRS - re-determination of the 'amount payable' under the scheme - The deposit towards duty paid during investigation and during pendency of appeal proceedings in the form of pre-deposit in the present case may be appropriated and deducted from the tax dues after grant of relief under section 124(1)(a) of the said. - However, Respondents directed to refund ₹ 45,60,438/- to the Petitioner out of the amount of ₹ 55,56,045/- paid by the Petitioner as per Order dated 30.06.2020 of this Hon'ble Court. - HC
SVLDRS - re-determination of the 'amount payable' under the scheme - The deposit towards duty paid during investigation and during pendency of appeal proceedings in the form of pre-deposit in the present case may be appropriated and deducted from the tax dues after grant of relief under section 124(1)(a) of the said. - However, Respondents directed to refund ₹ 45,60,438/- to the Petitioner out of the amount of ₹ 55,56,045/- paid by the Petitioner as per Order dated 30.06.2020 of this Hon'ble Court. - HC
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