Insights
Aurtus Publication | India’s Foreign Trade Policy : An Insightful Guide for Exporters/Importers
Karnataka HC rules that salary paid to the Foreign Nationals cannot be subjected to IGST as import of service where there is a direct employer–employee relationship between the Indian Company and Foreign National
In absence of business nexus, no interest deduction allowed u/s 36(1)(iii) for leveraged acquisition
High Court holds that the transfer of business as a going concern is not a taxable supply under GST, recognises such transfer of business between two distinct GST registrations of the same legal entity, and permits transfer of unutilised input tax credit