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AIFTP JOURNAL – FEBRUARY 2021

Cover Page (Photos)  
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
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