AIFTP JOURNAL – December 2023

Cover Photo
From the Editor	Ajay R. Singh
President’s Communique	Pankaj Ghiya
DIRECT TAXES “Discard” New feature of e-filling of income tax return website Inter Corporate Deposit – Not covered u/s. 2(22)(e) of the Income-tax Act, 1961 Taxation of Shares & Securities – Part 2	CA Ashok Mehta CA H. N. Motiwalla CA Anup Bipin Shaha
ALLIED LAWS Part Deux : Can Proceedings under the Prevention of Money Laundering Act (PMLA) be invoked out of tax prosecutions? Navigating Mediated Settlement Agreements with Ease	Aditya Ajgaonkar, Advocate Rahul Hakani and Niyati Mankad, Advocates
ESTATE PLANNING Hiba: Gift under Mohammedan Law	Shashi Bekal, Advocate
INTERNATIONAL TAXATION Usage of Royalty as a BEPS Instrumen	Piyush Baid, FCCA MCSI & Pankaj Baid, Advocate
SPECIAL LEAVE PETITION (SLP) On Direct Taxes	Neelam Jadhav, Advocate
CONSTITUTION OF INDIA A Study on the Requirement for Orders with Reasons	Dr. M. V. K. Moorthy, Supreme Court Advocate
WITH DUE RESPECT – NO CONTEMPT Critical Analysis of Recent Supreme Court Judgement in the case of US Technologies International (P.) Ltd. v. CIT	S. N. Divatia, Advocate
13TH PADMA VIBHUSHAN N. A. PALKHIVALA MEMORIAL NATIONAL MOOT COURT & RESEARCH PAPER COMPETITION Learning from the Legacy: Tax treatment of Charitable Activities under GST The Role of Digitalization in Widening the Income-Tax Base	Parthiv Joshi (1st Position) . Kavya Shukla & Ayushi Singh (Runner up)
NUT CRACKERS Question & Answer Question & Answer Question & Answer	Ganesh Purohit, Senior Advocate . Prem Lata Bansal, Senior Advocate CA H. N. Motiwalla