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TDS u/s 192 Not Conclusive Proof of Incentive to directors as Salary for GST: Madras HC
Case Law Details
- Case Name
- Global Calcium Private Limited Vs Assistant Commissioner (ST) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All High Courts, Madras High Court
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Global Calcium Private Limited Vs Assistant Commissioner (ST) (Madras High Court)
Introduction: The Madras High Court recently delivered a significant judgment in the case of Global Calcium Private Limited vs. Assistant Commissioner (ST). The petitioner, engaged in the supply of Bulk Drugs and Pharmaceutical Intermediaries, contested three separate assessment orders for the financial years 2017-18, 2018-19, and 2019-20. The key issues involved discrepancies in Input Tax Credit (ITC), performance-linked incentives to whole-time directors, and E-way bill discrepancies.
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