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AIFTP JOURNAL – JANUARY 2023

(Cover Photo)  
From the Editor K. Gopal
President’s Communique Pankaj Ghiya
Taxation of Trusts: Recent Judgments-2 Anilkumar Shah
Professional Friends Beware and Be careful of Penal Provision u/s. 271AAD of The Income Tax Act Upendra Bhatt
Liability to Deduct Tax – TDS u/s 194R on Benefit or Perquisite in Business or Profession Rajesh Mehta
Adjustments u/s 143(1)(a) of Income Tax Act – An avoidable litigation K.K. Singla
A comparative analysis of the old reassessment regime vis-à-vis the new reassessment regime Sukhsagar Syal
A comparative analysis of the old reassessment regime vis-a-vis the new reassessment regime Istiyak Ahmad
Digital Virtual Assets and its Tax Implications Tanu Priya

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