Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Levy of GST - Composite supply or not - Various services provided to employees - The Authority concluded that GST is applicable on the amount charged to employees for canteen services and car lease facilities provided by the company. It ruled that GST is not applicable on the recovery of medical insurance premiums and transportation facility charges from employees if provided as per contractual agreements between the employer and the employee. ITC is not available on expenses related to employee vaccination and health benefits. However, ITC is available on gardening expenses incurred by the company for maintaining green belts as mandated by environmental regulations.
Levy of GST - Composite supply or not - Various services provided to employees - The Authority concluded that GST is applicable on the amount charged to employees for canteen services and car lease facilities provided by the company. It ruled that GST is not applicable on the recovery of medical insurance premiums and transportation facility charges from employees if provided as per contractual agreements between the employer and the employee. ITC is not available on expenses related to employee vaccination and health benefits. However, ITC is available on gardening expenses incurred by the company for maintaining green belts as mandated by environmental regulations.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
