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 appeal filed by the CHA against the CESTAT order, which held the CHA responsible for gross misdeclaration of goods described as specialized masonry blocks but found to be rotten cement bricks. The appellant sought to withdraw their vakalatnama due to lack of proper instructions. The Court found no substantial question of law warranting interference and upheld the CESTAT's determination of misdeclaration liability. Consequently, the appeal was dismissed.
The HC dismissed the appeal filed by the CHA against the CESTAT order, which held the CHA responsible for gross misdeclaration of goods described as specialized masonry blocks but found to be rotten cement bricks. The appellant sought to withdraw their vakalatnama due to lack of proper instructions. The Court found no substantial question of law warranting interference and upheld the CESTAT's determination of misdeclaration liability. Consequently, the appeal was dismissed.
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