Brothers and Sisters at the Chamber, “Its not the strongest of the species that survives, not the most intelligent that survives, it is the one that is most adaptable to change.” – Charles Darwin. When we look at the rapid advances in the digital world, the words of Charles Darwin, which have been spoken so many years ago, are actually appreciated in their true context. The breakneck pace at which technology is changing today, is impacting us in the taxation world as well because we continue to grapple with the infinite possibilities and the ever shifting goalpost of the ‘new normal’. The use of software and the payment therefore is one facet of the fascinating challenges that we face when we deal with the fiscal impact of the changes that the digital economy throws up on a daily basis. In this context, the Supreme Court, in Engineering Analysis’ case, decided, a few months back, (am consciously no.......