Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Page of 4897
Press 'Enter' after typing page number.
401 to 420 of 97923 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
