Input tax credit availability for employer-mandated rent-a-cab, life and health insurance when law obliges provision. Specifies that input tax credit for rent-a-cab services, life insurance and health insurance is available where the provision of those services is obligatory for an employer under any law for the time being in force, conditioning credit eligibility on the employer's statutory duty to provide them.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit availability for employer-mandated rent-a-cab, life and health insurance when law obliges provision.
Specifies that input tax credit for rent-a-cab services, life insurance and health insurance is available where the provision of those services is obligatory for an employer under any law for the time being in force, conditioning credit eligibility on the employer's statutory duty to provide them.
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