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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Cancellation of Registration Certificate - SCN devoid of required particulars - the allegation that, the ‘person’ issued invoice or bill without supplying goods or services are both, in violation of the provisions of this Act and the rules made thereunder - the said allegation is not clear enough to communicate whether the “person’ means the petitioner herein or his vendors and particulars of fake invoices and bills. - Order of cancellation set aside - HC
Cancellation of Registration Certificate - SCN devoid of required particulars - the allegation that, the ‘person’ issued invoice or bill without supplying goods or services are both, in violation of the provisions of this Act and the rules made thereunder - the said allegation is not clear enough to communicate whether the “person’ means the petitioner herein or his vendors and particulars of fake invoices and bills. - Order of cancellation set aside - HC
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