At the outset let me congratulate the Indirect Tax Journal Committee led by Shri Pankaj Ghiya for bringing out the third edition of the AIFTP Indirect Tax and Corporate Laws Journal in time for circulation to the members, I would also like to thank the sponsors for supporting the Federation and sponsoring the Journal. The Union Budget, 2021 did surprise us with the exclusion of Section 35 (5) of the CGST Act.... Read More