Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Canteen recoveries from employees were treated as taxable consideration: the AAR held that the employer's provision of a canteen was ancillary to its business, and the salary deduction represented payment for a separate supply by the employer to employees, so GST was payable on the amount recovered. Input tax credit on GST charged by the canteen contractor was denied because the inward supply was restaurant service taxable at the notified concessional rate without input tax credit, which could not be overridden by the general ITC provision. Notice pay recovery was held not taxable, because it was a deterrent for premature exit rather than consideration for tolerating an act, and the employee received nothing in return.
Canteen recoveries from employees were treated as taxable consideration: the AAR held that the employer's provision of a canteen was ancillary to its business, and the salary deduction represented payment for a separate supply by the employer to employees, so GST was payable on the amount recovered. Input tax credit on GST charged by the canteen contractor was denied because the inward supply was restaurant service taxable at the notified concessional rate without input tax credit, which could not be overridden by the general ITC provision. Notice pay recovery was held not taxable, because it was a deterrent for premature exit rather than consideration for tolerating an act, and the employee received nothing in return.
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