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

international trades
Alerts & Updates 17th Jul 2026

India-UK Comprehensive Economic and Trade Agreement: Key Outcomes and Implications

Read More
Data Privacy
Alerts & Updates 16th Jul 2026

Government Exemptions and the Balance between Privacy and State Interests

Read More
Investment Funds
Alerts & Updates 15th Jul 2026

Note on the Draft IFSCA (Setting up and Operation of International Branch Campuses) Regulations, 2026

Read More
Newsletter/Booklets 15th Jul 2026

Trade Newsletter: June 2026

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.