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...
Levy of GST - share of sitting fees and other expenses paid by the applicant on the directions of the Arbitrators for an amount - the argument of the applicant that their activity do not attract GST has no legal backing. - AAAR
Levy of GST - share of sitting fees and other expenses paid by the applicant on the directions of the Arbitrators for an amount - the argument of the applicant that their activity do not attract GST has no legal backing. - AAAR
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