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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Rejection of refunds - Export of services - Proof of date of providing / exporting services - during the month of December 2017, the Invoices/Debit Notes were missed to be reported in the GST returns and on identification of such error, the same was reported in the returns filed in the month of March 2018 and in light of such delay, interest was calculated and paid, while declaring the same in the returns for the month of March 2018 - Matter restored back - HC
Rejection of refunds - Export of services - Proof of date of providing / exporting services - during the month of December 2017, the Invoices/Debit Notes were missed to be reported in the GST returns and on identification of such error, the same was reported in the returns filed in the month of March 2018 and in light of such delay, interest was calculated and paid, while declaring the same in the returns for the month of March 2018 - Matter restored back - HC
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