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| 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 |
