Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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Car lease facility provided by employer to employees does not qualify as perquisite if employer recovers exact lease amount from employees' salaries; it constitutes supply of service by employer liable to GST as it does not fall under Entry 1 of Schedule III of CGST/TNGST Acts covering services by employee to employer in course of employment.
Car lease facility provided by employer to employees does not qualify as perquisite if employer recovers exact lease amount from employees' salaries; it constitutes supply of service by employer liable to GST as it does not fall under Entry 1 of Schedule III of CGST/TNGST Acts covering services by employee to employer in course of employment.
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