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In this edition, we bring you an article on the much await judgment by Honourable Supreme Court in the matter of tax withholding obligations for payments for usage of software by residents to non-residents. The decade long litigation, where tax payers argue that the said payments were not in the

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

In this edition, we bring you an article on indirect tax implications on mining rights. Majority of the readers would know that there was a reverse charge obligation on businesses for support services received from government. The tax authorities using this particular obligation has tried to fasten liabilities on mining

In this edition, we bring you an article on e-invoicing, which is made mandatory for business with turnover more than 100 Crores with effective from Jan 2021. The said article covers all the finer aspects pertaining to e-invoicing. The next article deals with the recent announcement by CBIC in relation

In this edition, we bring you an article on retrospectivity of Section 9(4) of Central Goods and Services Tax Act. The said section was omitted with effective from Oct 17 after CBIC receiving huge representations stating that the compliance burden it caused and forced many small time assesses to register.

Hope all of you have adopted to the new normal. The beauty of our race is ‘adaptability’ and this is the only reason that our species still survive. I pray that every one of you out there are safe and healthy. In this edition, we bring you the guidelines and

In this edition, the final part on aspect of dealing with taxation of partner/firm at the time of retirement, dissolution and contribution of asset to the firm. In this edition, we also bring the presentation on GST Audit to help the readers to understand the obligations therein. We also bring

August is an important month for SBS. We have completed 11 years on August 3rd, this year. On this occasion, I thank everyone who helped us to be in the current stage. I wish everyone would support in the unconditional way as supported till date. In this edition, the final

In this edition, we cover the final part of the taxation of gains arising from alienation of shares of Flipkart Singapore by Tiger Global Holdings. We also deal with final part of the recent UK Supreme Court judgment in the matter of Martin Fowler and apply the rationale delivered therein

In this edition, we cover the second part of the taxation of gains arising from alienation of shares of Flipkart Singapore by Tiger Global Holdings. We also deal with the recent UK Supreme Court judgment in the matter of Martin Fowler and apply the rationale delivered therein to Indian context.