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    SBS Wiki E Journal February 2023

    SBS Wiki E Journal February 2023

    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 have framed the article dealing with five different issues.

    The next article is Part II of the series dealing with ‘All About Recognized Provident Fund, Approved Superannuation Fund and Gratuity Fund’. We cover the ASF and Gratuity Funds aspects in this part. Hope you will find it interesting.

    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 ISSUES ARISING FROM ARBITRATION AWARD

    DIRECT TAX

    • ALL ABOUT RECOGNIZED PROVIDENT FUND, APPROVED SUPERANNUATION FUND AND GRATUITY FUND - PART II

    SUMMARY OF JUDGEMENT

    • SUMMARY OF GST DECISIONS
    • SUMMARY OF IT DECISIONS
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