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27.12.21 - Voice of CA Presents Useful Updates on Income Tax and GST
Monday, December 27, 2021

Useful Updates on Income Tax:

 1. [Source : TAXMANN]
Landmark Judgements of Supreme Court on Section 243 [Interest on delayed refunds]

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2. [Contribution by : CA. Jignesh Kumar Parikh]
Direct Tax Insights - Important Judgements and Updates

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                                           Useful Updates on GST:


3. [Contributions by : CA. Bimal Jain]
i) GST is applicable on payment of notice pay recovery, medical insurance policy and telephone
charges from an employees

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ii) GST leviable on reimbursement of electricity and water charges and to be included in the
value of supply

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iii) ITC ineligible on CSR activities being excluded from normal course of business
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iv) Mere acceptance of joint custody of goods does not amount to supply
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