Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
AAR held that GST paid on leasing, renting or hiring of motor vehicles can qualify as input tax credit where the employer is under a legal obligation to provide transport and safety arrangements for women employees. Although such services are ordinarily blocked under section 17(5)(b), the proviso applies to the whole clause where the facility is mandatorily required, subject to fulfilment of section 16 conditions. The credit was confined to the extent of the statutory night-shift transport requirement under the Tamil Nadu shops and establishments framework and not to transport provided for all shifts. ITC was also held available only from 28.05.2019 onwards, subject to the statutory time limit for availment under section 16.
AAR held that GST paid on leasing, renting or hiring of motor vehicles can qualify as input tax credit where the employer is under a legal obligation to provide transport and safety arrangements for women employees. Although such services are ordinarily blocked under section 17(5)(b), the proviso applies to the whole clause where the facility is mandatorily required, subject to fulfilment of section 16 conditions. The credit was confined to the extent of the statutory night-shift transport requirement under the Tamil Nadu shops and establishments framework and not to transport provided for all shifts. ITC was also held available only from 28.05.2019 onwards, subject to the statutory time limit for availment under section 16.
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