In this 101st edition, we bring you articles of certain academic nature. The article on ‘GST Implications on Income earned by YouTubers’ deals with the implications under GST laws of income earned by YouTubers located in India. Though the services are treated as export, the exact reason for such export looks confusing and hence our article.
The next article is on the inherent powers of NCLT while dealing with the matter under IBC laws. There are instances, where there is a confusion as to what amounts to review and recall. In the article, by using the existing jurisprudence, we have detailed on the inherent powers of NCLT for recall of the order.
The final article is on the transfer pricing adjustment – both primary and secondary adjustments. This is an important concept from the TP perspective and requires an awareness. We have also dealt with certain implications that would arise under domestic tax laws because of the secondary adjustment.
We have also collated certain important judgments under direct tax, indirect tax and miscellaneous laws and provided our comments wherever necessary.
I hope that you will have good time reading this edition and please do share your feedback.
Key Topics:
GST
- GST IMPLICATIONS ON INCOMES EARNED BY YOUTUBER CREATORS
COMPANIES ACT
- DOES NCLT HAS RIGHT TO RECALL ORDERS – A STUDY ON INHERENT POWERS OF NCLT UNDER IBC LAWS
INCOME TAX
- TRANSFER PRICING ADJUSTMENTS - PRIMARY AND SECONDARY ADJUSTMENT
SUMMARY OF JUDGEMENT
- SUMMARY OF GST DECISIONS
- SUMMARY OF IT DECISIONS
- SUMMARY OF MISC JUDGMENTS