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In this article the paper writer has examined the latest circular and its impact for various kinds of recoveries made under GST law.
In this article, the author has examined the recent decision in Northern Operating supra and its implications under GST.
In this context in the article the paper writer has examined the eligibility to food/drink credit, more specifically ITC on canteen credit, the issues therein and important decisions.
In this article the paper writer has examined the major kinds of insurance expenses incurred by the taxpayer and the restrictions and eligibility to the credit thereof, relevant decisions in this context as well.
The latest CBIC instruction No. 01/2022-23 GST - Investigation addresses the context of deposit of tax during the course of search, inspection or investigation. In this backdrop, the paper writer has analysed the implications of this instruction for assessees.
In this background, the paper writer has examined in light of recent developments whether GST to be paid on recoveries made from employees by company.
The recent judgment of the HC in Greenwood Owners Association vs. UOI has held that it is only contributions to RWA in excess of Rs.7,500/- that would be taxable under the GST Act.
In this article, the paper writer has examined the sales promotion expenses incurred, the eligibility to avail credit on these expenses and the restricted credit on gifts.
BackgroundIn the past under erstwhile service tax laws, several of the RWA�s had been citing mutuality concept to claim exclusion from tax net. The doctri
BackgroundJoint development agreements or JDA, are entered into by the land owners with developers. The land owners may not be having the resources or technical..
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