Cover Photo

From the Editor

 Ajay R. Singh

President’s Communique

Pankaj Ghiya

DIRECT TAXES

• Taxation of Shares & Securities – Part 1
• Co-Operative Societies – Last word on deduction u/s. 80P (2)(d) of the Act
• Search and Seizure under Income- Tax Act , 1961, in what circumstances ? Critical Analysis of Notification No. 1 of 2023 of CBDT
• Judgement of Hon’ble Delhi High Court in Writ Petition of AIFTP for delay in adjudication of Appeals by CIT(A)
• Taxation on Bogus transactions mutual assistance and co-operation between Direct & Indirect tax laws

CA Anup Bipin Shaha

– CA H. N. Motiwalla

Narayan Prasad Jain, Advocate

V. P. Gupta, Advocate .

Dr. M.V.K. Moorthy, Supreme Court Advocate ..

ALLIED LAWS

• The Basics of Attachment under the Prevention of Money Laundering Act, 2002

Aditya Ajgaonkar, Advocate

ESTATE PLANNING

• Wills (Part 4): Understanding Domicile, Nationality and Residency for Testamentary Succession

Shashi Bekal, Advocate

INTERNATIONAL TAXATION

• Double Taxation Avoidance Agreement & Most Favoured National Impact of Supreme Court’s Judgement in Nestle SA Case – (2023) 155 Taxmann.com 384 (SC)

• Angel tax – Recent changes to Rule 11UA

– Amit Dubey, Advocate

– Divesh Chawla, Advocate

SPECIAL LEAVE PETITION (SLP)

• On Direct Taxes

Neelam Jadhav, Advocate

CONSTITUTION OF INDIA

• Doctrine of Res Extra Commercium Growth in India

– Dr. M. V. K. Moorthy, Supreme Court Advocate

WITH DUE RESPECT – NO CONTEMPT

• Critical analysis of the judgment rendered in the case of CIT v. Glowshine Builders and Developers Pvt. Ltd. – (2023) 454 IT 249 (SC)

Manish J. Shah, Advocate

ACCOUNTING & AUDIT

• Peer Review

– CA R.V. Shah

NUT CRACKERS

• Question & Answer
• Question & Answer
• Question & Answer

–Ganesh Purohit, Senior Advocate

Prem Lata Bansal, Senior Advocate

CA H. N. Motiwalla