This is the 334th issue of Tax Connect, dated 23rd-29th January 2022, focusing on tax and GST matters. It covers a key ruling on GST applicability for salary allocation between head and branch offices, and discusses input tax credit distribution. The issue also includes updates on Income Tax, FEMA, Customs, and DGFT regulations. It's a valuable resource for tax professionals, businesses, and anyone needing to stay informed on recent tax developments.