| Cover Page (Photos) |
|
| From the Joint Editor |
K. Gopal |
| President’s Communique |
Nikita R. Badheka |
| Income Tax Search and Seizure Assessments – No universal application of the “extrapolation technique” in Search Assessments |
Mohit Gupta |
| Income Tax Search and Seizure: Application of seized assets during the course of an Income Tax search towards the self assessment tax liability of an assessee – whether permissible |
Mohit Gupta |
| Two Contrary decisions regarding refund of Input Tax Credit |
R. V. Shah |
| Concept of Works Contract under GST Law |
Vinayak Patkar |
| Taxation of Loyalty Programs under Good and Services Tax |
Siddeshwar Yelamali |
| 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 |
