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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Validity of order of settlement commission whereas service tax liability has been settled at a certain sum with interest and penalty - petitioner discharged service tax liability @50% instead of @100% and balance 50% of the service tax paid by the service provider - manpower services - double taxation - matter restored back with observations - HC
Validity of order of settlement commission whereas service tax liability has been settled at a certain sum with interest and penalty - petitioner discharged service tax liability @50% instead of @100% and balance 50% of the service tax paid by the service provider - manpower services - double taxation - matter restored back with observations - HC
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