In this 96th edition, we bring you detailed articles on certain tax issues, which seemed to be settled but really unsettling the accepted ideology. The article analysing the judgment of Supreme Court in the matter of Northern Operating Systems raises certain important questions which may have a direct impact on the judgment handed over to us by the Supreme Court. The next article is part of the series of various facets of taxability of management support services. In this part, we have analysed the impact of taxability of said services vis-à-vis other income.
The next article is on the judgment of Gujarat High Court in the matter of Munjaal Manishbhai Bhatt, wherein the High Court read down Para 2 of Notification No 11/2017 – CT (R). We have made certain comments which may have an impact on the judgment in the succeeding forums.
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
- ANALYSIS ON SUPREME COURT JUDGMENT IN NORTHERN OPERATING SYSTEMS – UPHOLDING RCM ON MANPOWER SUPPLY FOR SECONDMENT EMPLOYEE
- THE HIT AND MISS OF GUJARAT HC IN MUNJAAL MANISHBHAI BHATT
INTERNATIONAL TAX
