SBS Wiki E Journal September 2022
In this 98h edition, we bring you articles covering the recent supreme court judgment under
Remittance of Assets Regulations vs Liberalised Remittance Scheme – A Comparison under FEMA and Income Tax
A person in India may remit amount to outside India under various situations. In order
GAAR vis-à-vis Compromises or Arrangements under Companies Act
Introduction: It is observed from the recent judgments of National Company Law Tribunals (for brevity
Management Support Services vis-à-vis Intra Group Services – An Analysis under Transfer Pricing – Part III
Introduction: In previous parts of Article (Part I[1] and Part II[2]), the concept of taxability
Striking Down of Circular on Taxability of Annuities – HAM Projects – Karnataka High Court in DPJ Bidar – Chincoholi & Others – Circular 150/06/2021
In our earlier article[1], we have discussed the issue on taxability of annuities received in
SBS Wiki E Journal August 2022
In this 97h edition, we bring you articles on interesting overlapping issues and other items.
Analysis on Supreme Court Judgment in Northern Operating Systems – Upholding RCM on Manpower Supply for Secondment Employee
Introduction: On 19th May 2022, the Supreme Court delivered two judgments that shaken the foundations
The Hit and Miss of Gujarat High Court in Munjaal Manishbhai Bhatt – 1/3rd Deduction for Transfer of Land
Introduction: Gujarat High Court strikes again, this time holding that providing an adhoc and standard
Management Support Services vis-à-vis Other Income – An Analysis on position under Treaties
Introduction: In our previous article[1], the concept of taxability of management support services (for brevity
SBS Wiki E Journal July 2022
In this 96th edition, we bring you detailed articles on certain tax issues, which seemed