Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Provision of canteen and employee transportation facilities was treated as activity in the course of business, with two separate supplies identified: service from the third-party provider to the employer, and outward supply from the employer to employees where amounts were recovered by salary deduction. The recovered portion was held to be consideration liable to GST, while only the employer-borne concession was treated as a perquisite. The employee transport arrangement was not accepted as exempt non-air-conditioned contract carriage under Notification No. 12/2017, since it was characterised as vehicle hiring with operator. Input tax credit was also denied because employee transportation was held to be used for personal consumption under section 17(5)(g).
Provision of canteen and employee transportation facilities was treated as activity in the course of business, with two separate supplies identified: service from the third-party provider to the employer, and outward supply from the employer to employees where amounts were recovered by salary deduction. The recovered portion was held to be consideration liable to GST, while only the employer-borne concession was treated as a perquisite. The employee transport arrangement was not accepted as exempt non-air-conditioned contract carriage under Notification No. 12/2017, since it was characterised as vehicle hiring with operator. Input tax credit was also denied because employee transportation was held to be used for personal consumption under section 17(5)(g).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
