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 AT dismissed both appeals for non-compliance with the second proviso to Section 19(1) of FEMA, 1999. The Appellants failed to make the requisite pre-deposit of penalty amounts, did not apply for an extension of time, and produced no stay order or orders from any higher judicial forum to justify non-compliance. The record further showed an absence of communication between the Appellants and their counsel. On that basis the AT held the appeals to be non-maintainable and declined to entertain merits, resulting in outright dismissal of both appeals.
The AT dismissed both appeals for non-compliance with the second proviso to Section 19(1) of FEMA, 1999. The Appellants failed to make the requisite pre-deposit of penalty amounts, did not apply for an extension of time, and produced no stay order or orders from any higher judicial forum to justify non-compliance. The record further showed an absence of communication between the Appellants and their counsel. On that basis the AT held the appeals to be non-maintainable and declined to entertain merits, resulting in outright dismissal of both appeals.
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