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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Show cause notice demanding interest was confirmed by the original Adjudicating Authority and settled under SVLDRS Scheme, thus refund of the confirmed amount does not arise. Lower Authority's examination of unjust enrichment was superfluous when refund was held inadmissible. Unjust enrichment question arises only when refund is admissible on merits. No order under unjust enrichment can reject refund claim, only sanction refund and transfer amount to Consumer Welfare Fund. Appellant's claim lacks merit, appeal dismissed. CESTAT = Appellate Tribunal.
Show cause notice demanding interest was confirmed by the original Adjudicating Authority and settled under SVLDRS Scheme, thus refund of the confirmed amount does not arise. Lower Authority's examination of unjust enrichment was superfluous when refund was held inadmissible. Unjust enrichment question arises only when refund is admissible on merits. No order under unjust enrichment can reject refund claim, only sanction refund and transfer amount to Consumer Welfare Fund. Appellant's claim lacks merit, appeal dismissed. CESTAT = Appellate Tribunal.
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