Articles 19th Apr 2021

Taxes on employee perquisites & emoluments – A match not made in heaven

Authors

Adarsh SomaniPartner | Mumbai
Mohammad Asif MansooryDirector | Mumbai

Latest Thought Leadership

Newsletter/Booklets 3rd Sep 2026

Market Matters – The Antitrust Brief – August 2026

Read More
Investment Funds
Alerts & Updates 28th Aug 2026

SEBI Consultation Paper on Exemption from the requirement of mandatory merchant banker appointment for Small-value debt through private placement by certain listed issuers

Read More
international trades
Alerts & Updates 26th Aug 2026

U.S. Expands Iran Sanctions under “Operation Economic Outcast” – New Sectoral Measures and India-Related Measures

Read More
international trades
Alerts & Updates 26th Aug 2026

U.S. Expands Iran Sanctions under “Operation Economic Outcast” – New Sectoral Measures and India-Related Measures

Read More

The Authority for Advance Ruling (‘AAR’) under the service tax regime, in case of a Global Investment Banking company, while examining the car lease scheme offered to the employees, gave a wide very connotation to “in the course of or in relation to his employment”

Against this backdrop, Adarsh Somani & Asif Mansoory have co-authored an article on Taxes on employee perquisites & emoluments – A match not made in heaven which has been published in People Matters.

Read the detailed article here

Privacy Policy

As per the rules of the Bar Council of India, lawyers and law firms are not permitted to solicit work or advertise. By clicking on the "I Agree" button, you acknowledge and confirm that you are seeking information relating to Economic Laws Practice (ELP) of your own accord and there has been no advertisement, personal communication, solicitation, invitation or any other inducement of any sort whatsoever by or on behalf of ELP or any of its members to solicit any work through this website.