AIFTP JOURNAL – JUNE 2020

Cover Page (Photos)
From the Editorial Board P. C. Joshi
President’s Communique Nikita R. Badheka
Important Changes and Additional Requirements for Filing ITR for Assessment Year 2020-21 Avinash Vinodkumar Rawani
A Comprehensive Guide to E-Assessment – A Faceless, Nameless and Jurisdictionless Assessment Mahendra Gargieya, & Hemang Gargieya
Allowability of additional claim or deduction by Assessing Officer and Appellate Forum Susheel Kumar Gupta
Bar on Subsequent Application to Income Tax Settlement Commission: Conflict between Legislative Intention and Judicial View Mohit Gupta
A Reverse Googly – Trans 1 Credit Admissibility Aanchal Kapoor
Constitution vs. Statute Law – A Critical Analysis Dr. M V K Moorthy
DIRECT TAXES – Supreme Court
DIRECT TAXES – High Courts
DIRECT TAXES – Tribunals
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
Nut Crackers – Questions & Answers — Direct Taxes Gautam Nayak
Nut Crackers – Questions & Answers — Indirect Taxes C. B. Thakar

RESEARCH TEAM – DIRECT TAXES
Aarti Sathe Jeet Kamdar Rahul Hakani Aliasger Rampurawala Jitendra Singh
Sachin Romani Arjun Gupta Neelam Jadhav Sashank Dundu Dhanesh Bafna
Nikhil R. Tiwari Shashi Bekal Divesh Chawla Ninad Patade Sujay Ajgaonkar
Harsh Kapadia Paras Savla Sukhsagar Syal Hiten Chande Prem Chandra Tripathi

EDITORIAL TEAM
Arati Vissanji H. N. Motiwalla Subhash Shetty M. Subramaniam Keshav B. Bhujle
101 Case Laws Digested in this issue from 33 journals & www.itatonline.org (April, 2020 to May, 2020)
1. DIRECT TAXES
a) Supreme Court
b) High Courts
c) Tribunals