![Expenses Incurred as Payment to Parent Company that Issued Shares to Employees of Assessee Allowable as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Expenses-Payment-Parent-Company-Shares-Shares-to-Employees-Assessee-Deduction-ITAT-Income-Tax-taxscan-.jpg "Expenses Incurred as Payment to Parent Company that Issued Shares to Employees of Assessee Allowable as Deduction: ITAT [Read Order]")
Expenses Incurred as Payment to Parent Company that Issued Shares to Employees of Assessee Allowable as Deduction: ITAT [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has held that the expenses incurred as payment to parent company that issued shares to...
![Leave Encashment and Employees provision for Gratuity are ascertained Liability, allowable in Book Profit Computation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Leave-Encashment-Employees-Employees-Gratuity-Gratuity-Book-Profit-Computation-Book-Profit-ITAT-taxscan.jpg "Leave Encashment and Employees provision for Gratuity are ascertained Liability, allowable in Book Profit Computation: ITAT [Read Order]")
![GST Applicable on Deduction made on Employees’ Salary for Canteen Facility: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Deduction-GST-Employees-Salary-Employees-Salary-Canteen-Facility-Salary-for-Canteen-Facility-AAR-Authority-for-Advance-Ruling-taxscan.jpg "GST Applicable on Deduction made on Employees’ Salary for Canteen Facility: AAR [Read Order]")
![Application for Compassionate appointment lapsed several years from death of deceased employee not permissible: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/10/Application-Compassionate-appointment-employee-Madras-HC-TAXSCAN.jpeg "Application for Compassionate appointment lapsed several years from death of deceased employee not permissible: Madras HC [Read Judgment]")
![Subsidized Deduction from Employees availing Food from Factory/Corporate Office, not Supply: No GST, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Subsidized-deduction-from-employees-GST-AAR-TAXSCAN-1.jpg "Subsidized Deduction from Employees availing Food from Factory/Corporate Office, not Supply: No GST, rules AAR [Read Order]")
GST not Leviable on Provision of Transportation and Canteen Facilities through Third Parties to Employees as per Contract: AAR [Read Order]
The Authority for Advance Rulings (AAR), Gujarat bench has held that GST is not leviable on the provision of transportation and canteen facilities through third parties to the employees as per the...
![GST not Leviable on Provision of Transportation and Canteen Facilities through Third Parties to Employees as per Contract: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/GST-Transportation-Canteen-Facilities-Employees-Contract-AAR-taxscan.jpeg "GST not Leviable on Provision of Transportation and Canteen Facilities through Third Parties to Employees as per Contract: AAR [Read Order]")
Leave and Pension Contribution to State Govt. Employees cannot be treated as Bogus: ITAT grants relief to Vishakhapatnam Port Road Company Ltd [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that leave and pension contributions to state government employees cannot be treated as bogus and granted relief to Vishakhapatnam Port...
![Leave and Pension Contribution to State Govt. Employees cannot be treated as Bogus: ITAT grants relief to Vishakhapatnam Port Road Company Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Leave-and-Pension-Contribution-State-Govt-Employees-ITAT-Vishakhapatnam-Port-Road-Company-Ltd-taxscan.jpg "Leave and Pension Contribution to State Govt. Employees cannot be treated as Bogus: ITAT grants relief to Vishakhapatnam Port Road Company Ltd [Read Order]")
![GST not leviable on Employer for Free Bus Transportation provided to Employees: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/GST-Employer-Free-Bus-Transportation-Employees-AAR-taxscan.jpg "GST not leviable on Employer for Free Bus Transportation provided to Employees: AAR [Read Order]")
Service Tax leviable on Receipt of Services relating to General Back Office and Operational Support from Foreign Entity: Supreme Court [Read Judgment]
A division bench of the Supreme Court has reversed the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, by holding that service tax is leviable on the amount...
![Service Tax leviable on Receipt of Services relating to General Back Office and Operational Support from Foreign Entity: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/05/Service-Tax-Services-General-Back-Office-Foreign-Entity-Supreme-Court-taxscan.jpg "Service Tax leviable on Receipt of Services relating to General Back Office and Operational Support from Foreign Entity: Supreme Court [Read Judgment]")
Amount lying in Electronic Liability Register can be Utilized for Discharging Tax Liability against Future Supplies: Madras HC [Read Order]
The Madras High Court has held that the amount lying in the electronic liability register can be utilized for discharging tax liability against the future supplies. The petitioner, a sole...
![Amount lying in Electronic Liability Register can be Utilized for Discharging Tax Liability against Future Supplies: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Electronic-Liability-Register-Tax-Liability-Supplies-Madras-HC-taxscan.jpeg "Amount lying in Electronic Liability Register can be Utilized for Discharging Tax Liability against Future Supplies: Madras HC [Read Order]")
PE can’t be established merely because Employees of Foreign Company visited India to render some Services: ITAT grants Relief to FCC Co. Ltd [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT), Delhi bench, while granting relief to FCC Co, Ltd, held that the revenue cannot prove the existence of Permanent Establishment merely...
![PE can’t be established merely because Employees of Foreign Company visited India to render some Services: ITAT grants Relief to FCC Co. Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/PE-Foreign-Company-Services-ITAT-FCC-Co.-Ltd-TAXSXCAN.jpeg "PE can’t be established merely because Employees of Foreign Company visited India to render some Services: ITAT grants Relief to FCC Co. Ltd [Read Order]")
Deduction of Employees Contribution to ESI and PF: Amendment in Finance Act, 2021 does not applicable to AY 2018-19 and AY 2019-2020, rules ITAT
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the amendment under the Finance Act, 2021 relating to deduction of employees’ contribution to ESI and PF would not be...
