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...
Reversal of Cenvat Credit - The tribunal agreed with the department that the assessee had not demonstrated that common input services were not used for exempted activities. However, on the matter of invoking the extended period for the demand, the tribunal found in favor of the assessee, concluding that there was no suppression of facts justifying the extended period's invocation.
Reversal of Cenvat Credit - The tribunal agreed with the department that the assessee had not demonstrated that common input services were not used for exempted activities. However, on the matter of invoking the extended period for the demand, the tribunal found in favor of the assessee, concluding that there was no suppression of facts justifying the extended period's invocation.
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