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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The HC dismissed the petition as it amounted to forum shopping since the petitioner sought to re-agitate issues already adjudicated upon by the HC after exhausting remedies against non-entertainment of appeals for non-compliance with mandatory pre-deposit u/s 129(E) of the Customs Act, 1962 and imposition of penalty on the petitioner under various provisions thereof.
The HC dismissed the petition as it amounted to forum shopping since the petitioner sought to re-agitate issues already adjudicated upon by the HC after exhausting remedies against non-entertainment of appeals for non-compliance with mandatory pre-deposit u/s 129(E) of the Customs Act, 1962 and imposition of penalty on the petitioner under various provisions thereof.
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