Cover Page (Photos) |
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From the Editor |
K. Gopal |
President’s Communique |
M. Srinivasa Rao |
Rationalization of Provisions of Audit, Presumptive Taxation, Issue of Notice and Assessment, Safe Harbour Arising from Budget-2021 |
Kishor Phadke |
Reassessment Provisions Revisited & Depreciation on Goodwill |
Ajay Singh |
Faceless Procedure Before – ITAT – Whether Valid – Vice or Virtue |
Ajay Wadhwa |
Abolition of Settlement Commission and Constitution of Dispute Resolution Committee |
S. R. Wadhwa |
Irrationalisation of Provision of Transfer of Capital Asset to Partner on Dissolution or Reconstitution |
Rahul Hakani |
Authority for Advance Ruling: Rules of the Game Altered |
Ketan Ved and Urvi Mehta |
Adjudicating Authority Under PBPT Act, 1988 |
Rajendra |
Rationalization of Equalization Levy & Other Measures Affecting International Taxation, Relief to Start-ups, Affordable Rental Housing |
Paresh P. Shah |
Proposals relating to Public Charitable Trusts & Institutions |
S. N. Divatia |
Amendments proposed in TDS/TCS – How Far Justified? |
V. P. Gupta |
Important Issues on Finance Bill, 2021: Gist of the Views of Experts |
Shashi Bekal |