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AIFTP JOURNAL – JULY 2020

Cover Page (Photos)
From the Editorial Board Ganesh N. Purohit
President’s Communique Nikita R. Badheka
Law on Limitation under Taxation – Post Covid-19 Justice J. K. Ranka
An Austere Penal Provision: Critical Analysis of Section 271AAD of
Income Tax Act, 1961 introduced by Finance Act, 2020
Rohit Kapoor
Income Tax Implications in the hands of Co-operative Housing Society & it’s Members in case of Re-development Rahul Hakani
Has the Revenue Rule established in Govt of India v. Taylor outlived its utility? Piyush Baid
The Law on Taxability of Loan Waiver: Impact of Covid-19 Pandemic Sashank Dundu
GST LAW: 3 Years and no Intentions of Settling Down Mukul Gupta, Prateek Gupta & Akshi Narula
Interest Income of Pure Personal Nature – Is ‘Supply’ under GST? Manoj Nahata
Section 10(1)(a) IGST Act – Place of Supply Pradeep K. Mittal
Intellectual Property Rights R. V. Shah
Recovery without Assessment Vinayak Patkar
Latest Judgments on GST and Indirect Taxes from Supreme Court and High Courts Sandeep Goyal & Aanchal Goyal
Digest of Advance Rulings Under GST S. S. Satyanarayana
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