Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
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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