Input tax credit availability where employer legally obliged to provide rent-a-cab, life or health insurance. Input tax credit for rent-a-cab services, life insurance and health insurance is available only where provision of those services is obligatory for an employer to provide to its employees under any law in force, thereby limiting credit eligibility to statutorily mandated employer benefits.
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 where employer legally obliged to provide rent-a-cab, life or health insurance.
Input tax credit for rent-a-cab services, life insurance and health insurance is available only where provision of those services is obligatory for an employer to provide to its employees under any law in force, thereby limiting credit eligibility to statutorily mandated employer benefits.
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