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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Input Tax Credit (ITC) - GST paid on inward supplies used for providing transportation facilities - Provision of service of transportation of employees from residence to office premises is for personal consumption or comfort of employees but not an activity which is part of business - Credit is not available - AAR
Input Tax Credit (ITC) - GST paid on inward supplies used for providing transportation facilities - Provision of service of transportation of employees from residence to office premises is for personal consumption or comfort of employees but not an activity which is part of business - Credit is not available - AAR
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