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.
