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 grant of Bail - fraudulent availment of input tax credit - evasion of GST - The applicant is sole proprietor of his firm and responsible for every act of his firm. Suffice to say prima-facie, the accused has committed an economic offence and caused monetary loss to the State which is most harmful. Investigation is still underway. - This case is not fit for bail to be granted - bail application dismissed. - DSC
Seeking grant of Bail - fraudulent availment of input tax credit - evasion of GST - The applicant is sole proprietor of his firm and responsible for every act of his firm. Suffice to say prima-facie, the accused has committed an economic offence and caused monetary loss to the State which is most harmful. Investigation is still underway. - This case is not fit for bail to be granted - bail application dismissed. - DSC
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