RAJ./AAAR/01/2020-21 of M/s Clay Craft (India) Pvt. Ltd., Jaipur
GST AAARRAJ./AAAR/01/2020-21
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M/s Clay Craft (India) Pvt Ltd., Jaipur…
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Appeal by the party was accepted. Remuneration paid to independent directors or those directors who are not the employee of the appellant is taxable in hands of the appellant on reverse charge basis. The part of the declared as salaries in the books of the appellant and subjected to TDS under Section 192 of the IT Act are not taxable.
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