top of page

ITC on canteen facility at Factory

Haryana AAR has rejected availability of ITC on expenses for running canteen facility for employees at factory. Contention of the applicant that canteen is a mandatory requirement under Factories Act is also turned down.

Further, subsidized amount recovered by applicant from factory workers through sale of food vouchers is held to be liable to tax.

13 views0 comments

Recent Posts

See All