✔️ITC on Immovable Property
◦ Legal Provisions
◦ What is Immovable Property?
◦ Pre-GST Jurisprudence on Immovable Property
◦ Principles
✔️Case Studies
◦ ITC on Construction of Factory
◦ ITC on Prefabricated buildings/structures
◦ ITC on Construction services for leasing
◦ ITC on Telecommunication Tower
✔️Gift vis-à-vis- Sales promotion
◦ Eligibility of ITC on Gifts & Free Samples
◦ What is Gift
◦ Types of Gifts given to the dealers
✔️ Employee Related Expenses
◦ Employee benefits
◦ Relevant provisions