Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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...
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Addition on account of provision made on performance guarantee/warranty - The ITAT found that the provision for performance guarantee/warranty was consistent with the company's business practices and the prior year's judicial decisions. It was considered a necessary expense directly linked to sales and customer obligations, thus not merely a tool for tax evasion. - The ITAT dismissed the Revenue's appeal.
Addition on account of provision made on performance guarantee/warranty - The ITAT found that the provision for performance guarantee/warranty was consistent with the company's business practices and the prior year's judicial decisions. It was considered a necessary expense directly linked to sales and customer obligations, thus not merely a tool for tax evasion. - The ITAT dismissed the Revenue's appeal.
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