https://www.taxtmi.com/article/detailed?id=12387 Assessing officers must consider all material aspects and documentary records before initiating or completing assessments under the GST framework. The taxability of directors' payments depends on their legal character: amounts declared and treated as salaries with tax deducted at source are prima facie employment consideration, while payments for services must be tested on factual records. Labeling and TDS are material but not conclusive; absent consideration of relevant documents, further factual enquiry and reassessment are appropriate under the GST determination provisions. en-us Sat, 02 Mar 2024 10:20:56 +0530 Sat, 02 Mar 2024 10:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12387 Assessing officers must consider all material aspects and documentary records before initiating or completing assessments under the GST framework. The taxability of directors' payments depends on their legal character: amounts declared and treated as salaries with tax deducted at source are prima facie employment consideration, while payments for services must be tested on factual records. Labeling and TDS are material but not conclusive; absent consideration of relevant documents, further factual enquiry and reassessment are appropriate under the GST determination provisions. Articles Goods and Services Tax - GST Sat, 02 Mar 2024 10:20:56 +0530 https://www.taxtmi.com/article/detailed?id=12387