2022

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

It is a proud moment for our organisation on achieving this rarest milestone. The one in your hand is the 100th edition. When we thought to release our first edition, we were bit sceptical, whether we could continue to do this for at least couple of months. But we are

In this 99th edition, we bring you articles covering the recent pronouncement of Supreme Court in Ganapati Dealcom, where in it was held that the benami transaction (prohibition) act is applicable prospectively and not retrospectively. This is a landmark judgment, since it puts rest to all the proceedings initiated before

In this 98h edition, we bring you articles covering the recent supreme court judgment under the service tax law, wherein it was held that only provisions of updates to already sold subjected to VAT software is not again subjected to service tax. The next article is part of the series

In this 97h edition, we bring you articles on interesting overlapping issues and other items. The article on ‘Remittance of Assets vs LRS – Comparative Study under FEMA and IT’ deals about various issues that we face on day to day from our NRI and resident clients. The recent introduction

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

In this 95th edition of, we bring you the judgments which have shaken the trade. The Supreme Court in the matter of Union of India vs. Ashish Agarwal has tried to put an end to the controversy on the re-assessment. Though the majority of the High Courts have ruled in

In this 94th edition of ours, we bring you our inquisitive analysis on the judgment of Delhi ITAT in the matter of Young Indian. The story of Young Indian is quite popular and am saving your time from detailing the facts. The ITAT has made a detailed analysis of taxation

In this 93rd edition of ours, we bring you an important ruling of Mumbai ITAT in the matter of Balaji Trust which dealt with taxation of brand ‘Essar’ received as gift. The Tribunal opined that the receipt of brand ‘Essar’ is on a capital account and cannot be included in

In this edition, we bring you, the second part of the article on the understanding of the depth of the most litigative entry in the indirect taxation sphere, which is agreeing to the obligation to refrain from an act or tolerate an act or to do an act. The next