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 a complete waiver of the pre-deposit of Central Excise duty - In the present case, the adjudication order has been passed by the Commissioner after complying with all the procedural requirements. - Suffice it to note that in the context of the demand amount, and the nature of activity carried on, the partial waiver of 50% of the demanded amount for the purposes of predeposit cannot be held to be harsh or unreasonable. - HC
Seeking a complete waiver of the pre-deposit of Central Excise duty - In the present case, the adjudication order has been passed by the Commissioner after complying with all the procedural requirements. - Suffice it to note that in the context of the demand amount, and the nature of activity carried on, the partial waiver of 50% of the demanded amount for the purposes of predeposit cannot be held to be harsh or unreasonable. - HC
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