Cover Page (Photos)
From the Editorial Board Dr. K. Shivaram
President’s Communique Nikita R. Badheka
Essentials of An Ideal Court Ajay Vohra
Extraordinary Situation Ordinary Provisions! Paras Savla
Reassessment-Key Legal Principles on Reopening-Supreme Court Ajay R. Singh
Direct Tax – Section 115DBE Rahul Sarda
Equalisation Levy: An Essential Legislative Reform to Prevent Tax Evasion by Foreign E-Commerce Entities Snehal U. Kanzarkar
Penalty for False Entry in Books of Account or Fake Invoices Under The Income Tax Act and The GST Act Narayan Jain
Genesis of TCS and The Recent Amendments Dharan Gandhi
Make in India- Advantages : Tax on Income of New Manufacturing Domestic Companies – S. 115BAB of the Income-tax Act, 1961 (‘Act’) and The Discontinuance of Dividend Distribution Tax (‘DDT’) Sujay Ajgaonkar
Company Laws – Company Fresh Start Scheme 2020 (CFSS 2020) Hitesh R Shah
Amendments Proposed in The 39th GST Council Meeting Siddeshwar Yelamali
Field Activities in GST (Part-II) ‘Search & Seizure’ P. V. Subba Rao, Bojja Srinivas
Analysis of E-Way Bill Provisions Under GST Law Kuntal Parikh
GST on Director’s Remuneration Rajkamal Shah, Ritu Swali
Latest Judgments on GST and Indirect Taxes from Supreme Court and High Courts Sandeep Goyal, Aanchal Goyal
Digest of Advance Rulings Under GST S. S. Satyanarayana
Nut Crackers Questions & Answers — Direct Taxes Gautam Nayak
The Employees Provident Funds & Miscellaneous Provision Act, 1952 Ramesh L. Soni