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AIFTP JOURNAL – OCTOBER 2021

Cover Page (Photos)  
From the Editor K. Gopal
President’s Communique M. Srinivasa Rao
Uncharitable amendments for Charitable trusts Anil Sathe
Applicability of MAT on Dividend Income of a Foreign Company R.V. Shah
Useful Points if a Statement made during Search is to be RETRACTED Narayan Jain
Evolution of Transfer pricing disputes over the past two decades Parveen Kumar Bansal & Bhavya Bansal Goyal
Tax Implications on Buyback of Shares by a Company Rano Jain
GST on Flats allotted to Landowner-Promoter & on Development Rights in case of Joint Development Agreement is illegal (Part-II) Deepak Bapat
Eye Opener: Judgment of Bombay High Court In E-Lands Apparels Vinayak Patkar
Non-business Purpose – Impact on Input Tax Credit and Consequences S. Venkataramani & Kuber V. Hundekar
Refund under Inverted Duty Structure Rohit Vaswani
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