SBS WIKI E Journal APRL 2018
Key Topics Covered: GST INTERNATIONAL TAXATION This article is contributed by Partners of SBS and
Introduction: Under the erstwhile service tax regime, the services by way of transportation of goods
Background In keeping with India’s commitment to implement the recommendations of Action Plan 13 of
Over past few decades India has witnessed rapid growth in international business transactions and thanks
Section 43A of Income Tax Act, 1961 (ITA/Act) provides that in case, where assessee has
Government of India has, in exercise of the powers conferred under section 28A of the
INTRODUCTION: It is the policy of Indian Government that export of goods or services should
In the month of September, 2017, the Ministry of Corporate Affairs, had released (03) Three