| Cover Page (Photos) | ||
| From the Editorial Board | Dr. M. V. K. Moorthy | |
| President’s Communique | Nikita R. Badheka | |
| PERMANENT ESTABLISHMENT – Analysis of Supreme Court Judgment in the case of Samsung | Paresh P. Shah | |
| Issues in Corpus Donation to Charitable Trust not Registered u/s. 12A/12AA/12AB | Anilkumar Shah | |
| Whether Notice u/s. 143(2) is a Preliminary Requirement for Valid Assessments u/s 153A/153C or 147? | Rohit Kapoor | |
| The Battle of The “Taxes”? | Piyush Baid | |
| Stare Decisis | Vinayak Patkar | |
| Taxability of Plots under GST | Pradeep K. Mittal | |
| GST Implications & Classification Intricacies on Items and Services used in Fight Against COVID-19 | Mukul Gupta, Prateek Gupta & Akshi Narula | |
| 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 | |