SBS Wiki E Journal Sept 2023
We bring you this month our anniversary edition. We have completed 14 years and to commemorate this event, we have brought changes to the cover page of the journal. The cover page only has undergone the change but not the content. For the anniversary edition, we have asked our team
In this edition, we have analysed the changes made to the Finance Bill, 2023 at the time of passing it as an act. There are certain interesting changes, which I think will be of interesting read. The next article is on the GST implications on gift of under-constructed flats to
In this 104 edition, we bring you articles on two important aspects. The first one is the analysis of the recent judgments of High Courts surrounding the re‐assessment controversy. Now, the question that is being texted is the fate of assessments for AY 13‐14 and 14‐15. Unless the matter is
In this 103 edition, we have authored articles around interesting issues. The article on GST implications on issues arising from arbitration award is a must read. This article deals with the GST implications based on the nature of amount that is involved in the awards. For ease of understanding, we
In this 102nd edition, we bring you articles dealing with certain landmark judgments. The article on the judgment of Supreme Court in Mansukh Dyeing and Printing Mills, upholding the decision of Bombay High Court in AN Naik Associates & Others is a must read. The Supreme Court held that the
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