Articles 22nd Sep 2023

Business Expenditure – Similarity & Divergence between Income Tax & GST Law


Arihant Tater Associate Partner |
Rohit Jain Deputy Managing Partner | Mumbai

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Rohit Jain, Partner & Arihant Tater, Principal Associate, Economic Laws Practice (ELP) have co-authored an article titled, “Business Expenditure – Similarity & Divergence between Income Tax & GST Law” published by The Chamber of Tax Consultants.

The article attempts to analyze the similarities and divergences in the provisions of the Income Tax and GST laws pertaining to business expenditure. The authors also highlight certain industry-specific issues and point out that it has been recently observed that investigation by one wing of the Tax Department has also eventually invited scrutiny from the other Department.

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