KSMG Knowledge Desk

The KSMG Knowledge Desk is the team at KSMG & CO behind articles published on this blog under that name. The pieces are put together by the team in response to queries that come up in client work, recent regulatory developments, judicial pronouncements that affect a previously settled position, and other matters of practical interest that arise in the course of practice.

The subjects covered range across the firm's practice areas. These include direct taxation under the Income-tax Act, indirect taxation under the Goods and Services Tax regime, statutory and internal audit, corporate law and compliance under the Companies Act, transfer pricing for cross-border transactions, and advisory work on business structuring and reorganisation. Pieces published by the desk span shorter notes on recent circulars and notifications as well as longer explainers on procedural questions and the everyday difficulties that surface during a filing or an audit.

The writing here is general in nature. Tax and regulatory positions turn closely on facts - the precise contractual arrangement, the residential status of the parties, the assessment year in question, the route adopted under FEMA, the place and time of supply for GST purposes, the comparability analysis for transfer pricing, and the state of the jurisprudence at the time of a transaction can each change the position materially. For decisions on the specifics of a case, please consult a professional advisor who can review the documents and circumstances.

For corrections on published articles, or for suggestions on subjects the desk has not yet covered, please write in at the contact details below.