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 related parties. This is also an interesting read considering the complications and overlap of multiple laws.
We have also collated certain important judgments under direct tax and indirect tax laws, provided our comments wherever necessary.
I hope that you will have good time reading this edition and please do share your feedback.Key Topics:
GST
- GST IMPLICATIONS ON GIFT OF FLATS – PRIOR TO COMPLETION CERTIFICATE
DIRECT TAX
- DIRECT TAX AMENDMENTS TO FINANCE BILL
SUMMARY OF JUDGEMENTS
- SUMMARY OF GST DECISIONS
- SUMMARY OF IT DECISIONS
