Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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Input tax credit on services of leasing, renting or hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees as per Tamil Nadu Shops and Establishments Act, 1947 is eligible to be availed, subject to conditions u/s 16 of CGST Act, 2017. ITC shall be available only for tax paid on services for providing transport facilities to women employees arriving or leaving workplace between 8.00 P.M to 6.00 A.M. as notified by Government of Tamil Nadu. ITC can be availed from 28.05.2019 onwards, i.e. date of notification by Tamil Nadu Government, even though proviso to Section 17(5)(b) was introduced from 01.02.2019. Circular clarifying the provision cannot override the notification date for availing ITC. Applicant's submission that ITC cannot be denied on procedural grounds without fault is not in consonance with GST law.
Input tax credit on services of leasing, renting or hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees as per Tamil Nadu Shops and Establishments Act, 1947 is eligible to be availed, subject to conditions u/s 16 of CGST Act, 2017. ITC shall be available only for tax paid on services for providing transport facilities to women employees arriving or leaving workplace between 8.00 P.M to 6.00 A.M. as notified by Government of Tamil Nadu. ITC can be availed from 28.05.2019 onwards, i.e. date of notification by Tamil Nadu Government, even though proviso to Section 17(5)(b) was introduced from 01.02.2019. Circular clarifying the provision cannot override the notification date for availing ITC. Applicant's submission that ITC cannot be denied on procedural grounds without fault is not in consonance with GST law.
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