Cover Photo
From the Editor Ajay Singh
President’s Communique Pankaj Ghiya
DIRECT TAXES
Income Tax Return Filing : Law and Practice (AY : 2023-24) CA Ashok Mehta
Amendments made by The Finance Act, 2023 Narayan Jain & CA Dilip Loyalka
ALLIED LAWS
Can Proceedings under the Prevention of Money Laundering Act be invoked out of tax prosecutions? Aditya Ajgaonkar
Stamp duty on Permanent Alternate Accommodation in Maharashtra Rahul Hakani
ESTATE PLANNING
Family Constitution/Charter Shashi Bekal
INTERNATIONAL TAXATION
Taxation of Cross-border Income – Residence Rules CA Ganesh Rajgopalan
SPECIAL LEAVE PETITION (SLP)
On Direct Taxes Neelam Jadhav
CONSTITUTION
Gender Based Discrimination – Whether Permissible? Dr. M.V.K. Moorthy
NUT CRACKERS
Question & Answer  Ganesh Purohit
WITH DUE RESPECT – NO CONTEMPT
ITO v. Vikram Sujit Kumar Bhatia Vipul Joshi