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    SBS Wiki E Journal Feb 2021

    SBS Wiki E Journal Feb 2021

    In this edition, we bring you an article on the second part on the prevention of abusive strategy of thin capitalisation, which deals with various issues. The next article is on the eligibility of credit with respect to supplies which are made as part of promotion schemes and discharge of CSR obligations. I hope that you will have good time reading this edition and please do share your feedback. I will also urge clients to mail us topics or issues on which you want us to deliberate in our future editions, so that we can contribute to the same.

    Key Topics:

    GST

    • BLOCKED CREDIT ON FREE OF COST SUPPLIES— THE GLOOMY PICTURE AND A GLIMMER OF HOPE

    INCOME TAX

    • THIN CAPITALIZATION - RESTRICTION OF INTEREST UNDER SECTION 94B – NEXT LITIGATION SAGA – PART II
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