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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Benefit of exemption from VAT - it is plain to see that the petitioner manufactures bread and subjects such bread to a further process, which activity falls within the meaning of “manufacture” as used in the said Act for an altogether different product to be produced - it cannot be said that the petitioner”s product rusk is bread or the VAT exemption available to bread in the State must be extended to rusk. - HC
Benefit of exemption from VAT - it is plain to see that the petitioner manufactures bread and subjects such bread to a further process, which activity falls within the meaning of “manufacture” as used in the said Act for an altogether different product to be produced - it cannot be said that the petitioner”s product rusk is bread or the VAT exemption available to bread in the State must be extended to rusk. - HC
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