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AIFTP JOURNAL – OCTOBER 2022

(Cover Photos)
From the Editor K. Gopal
President’s Communique D. K. Gandhi
Amendment to remove Goodwill from the definition of Block of Assets is progressive or regressive Ruturaj Gurjar
Income-tax Issues in the Gem & Jewellery Industry Shashi Bekal
Rule of Ejusdem Generis from the perspective of interpretation of Income-tax Laws Priyanshi Desai
Section 194R – Brand Reminders & Free Physician Samples Abhitan Mehta
Statement of Financial Transactions under sec. 285BA and Annual Information Statement under sec. 285BB Narayan Jain
Arrest and Bail in relation to Offences R.V. Shah
What defense the assessee should take when the addition is made in AY 2017-18 in relation to Demonetization period Upendra J. Bhatt
Virtual Digital Assets – Tax & Issues Chintan Vajani
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