Cover Photo
From the Editor	Ajay R. Singh
President’s Communique	Pankaj Ghiya
DIRECT TAXES Supreme Court High Courts Tribunals
ALLIED LAWS	Ajay R. Singh

RESEARCH TEAM – DIRECT TAXES
Aarti Sathe	Divesh Chavda	Paras Savla	Rohit Shah
Aasawari Kadam	Harsh Kothari	Priyanshi Desai	Rupal Shrimal
Aliasger Rampurawala	Mitish Modi	R. V. Shah	Sachin Romani
Arjun Gupta	Neelam Jadhav	Rahul Hakani	Sashank Dundu
Vikram Udupa

EDITORIAL TEAM
Arati Vissanji	H. N. Motiwalla	Subhash Shetty	M. Subramaniam	Keshav B. Bhujle

210 Case Laws Digested in this issue from 33 journals &
www.itatonline.org
(April, 2023 to June, 2023)

1. 1. 1. DIRECT TAXES
         1. Supreme Court
         2. High Courts
         3. Tribunals
      2. ALLIED LAWS