Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Page of 4798
Press 'Enter' after typing page number.
481 to 500 of 95955 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The AAAR dismissed the appeal, holding that GST is applicable on canteen charges recovered from contractual workers, but not from direct employees. While providing canteen facilities is mandatory under Section 46 of Factories Act, the appellant failed to establish that it assumed responsibility as primary employer due to contractor's failure to fulfill statutory obligations. Evidence indicated contractors were paid gross amounts including canteen allowances. Input tax credit (ITC) remains available only for canteen services provided to direct employees under the Factories Act mandate, not for contractual workers. The AAAR rejected the appellant's reliance on Circular No. 172/4/2022-GST, as the contractual arrangement did not qualify under the specified exemptions.
The AAAR dismissed the appeal, holding that GST is applicable on canteen charges recovered from contractual workers, but not from direct employees. While providing canteen facilities is mandatory under Section 46 of Factories Act, the appellant failed to establish that it assumed responsibility as primary employer due to contractor's failure to fulfill statutory obligations. Evidence indicated contractors were paid gross amounts including canteen allowances. Input tax credit (ITC) remains available only for canteen services provided to direct employees under the Factories Act mandate, not for contractual workers. The AAAR rejected the appellant's reliance on Circular No. 172/4/2022-GST, as the contractual arrangement did not qualify under the specified exemptions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
