News & Media 25th Nov 2019

The Incongruity between Income Tax and GST Laws

Latest Thought Leadership

Alerts & Updates 15th Dec 2025

Legitimate Use and its Probable Boundaries

Read More
Alerts & Updates 15th Dec 2025

SEBI Circular: Provisions relating to Strengthening Governance of Market Infrastructure Institutions (MIIs)

Read More
Alerts & Updates 11th Dec 2025

Same rules, different realities: MSMEs under the DPDP Act

Read More
Alerts & Updates 9th Dec 2025

Freeing Recovery from Enforcement Paralysis: A Practical Path for Fraud and Settlement Cases

Read More

Jignesh Ghelani (Partner), Sanchita Rungta (Senior Associate), and Rishi Raju (Associate), Economic Laws Practice, co-author an article in GSTsutra, highlighting the incongruities that create anomalies between the provisions of the Income Tax Act for claiming deductions of business expenditure and availing ITC under CGST Act. The team also elaborates on rent-free accommodation, employee welfare expenses on maintenance, and rent-a-cab services for transportation of employees, where a degree of non-alignment between the provisions of the two Acts exist.

Read the detailed article Click 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.