Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Employee recoveries for canteen and bus transportation facilities are taxable to the extent the employer recovers consideration from employees, because the arrangement involves a supply by the employer to employees in the course of business; the employer-borne concessional portion is treated as a non-taxable perquisite under the employment relationship. Notice pay recovery is not consideration for tolerating an act or situation, but a contractual deterrent or compensation under the employment arrangement, so it falls outside GST.
Employee recoveries for canteen and bus transportation facilities are taxable to the extent the employer recovers consideration from employees, because the arrangement involves a supply by the employer to employees in the course of business; the employer-borne concessional portion is treated as a non-taxable perquisite under the employment relationship. Notice pay recovery is not consideration for tolerating an act or situation, but a contractual deterrent or compensation under the employment arrangement, so it falls outside GST.
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