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...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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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.
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