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- Whether input tax credit is allowed on corporate social responsibility expenses ?
Whether input tax credit is allowed on corporate social responsibility expenses ?
Issue Favourable to Tax Payer ?:- yes
Held - Thus, the running of the business of a company will be substantially impaired if they do not incur the said expenditure. Therefore, the expe.....
Issue Favourable to Tax Payer ?:- no
Held - As per Rule 4(1) above (for the period prior to 23-1-2021), the CSR activities undertaken by the company shall exclude activities undertaken.....
Issue Favourable to Tax Payer ?:- yes
Held - The applicant is compulsorily required to undertake CSR activities in order to run its business and accordingly, it becomes an essential par.....
Issue Favourable to Tax Payer ?:- no
Held - In this case after availing input tax credit, the applicant disposed goods as free supply for CSR activities, Hence, the applicant is liable.....
Issue Favourable to Tax Payer ?:- yes
Held - CSR is not only a holistic approach but it has integrated the core business strategy since it addresses the wellbeing of all stake holders a.....
Issue Favourable to Tax Payer ?:- yes
Held - That apart, now the concept of corporate social responsibility is also relevant. It is to discharge a statutory obligation, when the .....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
