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AMNEAL PHARMACEUTICALS PVT. LTD.
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND TORAWANE
SEEMA ARORA
Pet. Counsel
Satyajit D. Naik
Res. Counsel
---

Petitioner / Applicant

AMNEAL PHARMACEUTICALS PVT. LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Feb 9, 2022
Order No.

GUJ/GAAAR/R/51/2020

Citation

2022(2) TAXREPLY 5589
Original Order
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ORDER

The appellant, M/s. Amneal Pharmaceuticals Pvt. Ltd. filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’), wherein it submitted that it enters into contract with the employees at the time of appointing any employee at their factory, by issuing ‘Appointment Letter’. One of the conditions mentioned in the ‘Appointment Letter’ is - “Your services can be terminated by giving three months’ notice or notice pay in lieu of notice period from either side.”. Thus, as per the said condition, either parties shall serve a three months’ notice, and if any employee doesn’t serve the notice period after tendering the resignation, then as per the contract (Appointment Letter) condition, company is entitled to recover the notice pay from the agreed portion of salary to compensate the loss to the appellant company. It further submitted that in case th....

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