| Cover Page (Photos) | ||
| From the Editorial Board | Dr. K. Shivaram | |
| President’s Communique | Nikita R. Badheka | |
| Mutuality under The Income Tax Act – Origin & Development | Rahul Agarwal & Rishabh Srivastava | |
| Interplay between Initiation of Penalty Provisions and Satisfaction of The Revenue | Suchek Suresh Anchaliya | |
| TCS on Sale of Goods w.e.f. 01.10.2020 | V. P. Gupta | |
| Synopsis of Legal Provisions & Forms of E-Invoicing Under GST | Prateek Gupta & Ashish Mittal | |
| 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 | |
| DIRECT TAXES – Supreme Court | ||
| DIRECT TAXES – High Courts | ||
| DIRECT TAXES – Tribunals | ||
|
RESEARCH TEAM – DIRECT TAXES |
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| 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 |
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EDITORIAL TEAM |
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| Arati Vissanji | H. N. Motiwalla | Subhash Shetty | M. Subramaniam | Keshav B. Bhujle |
| 104 Case Laws Digested in this issue from 33 journals & www.itatonline.org (June, 2020 to August, 2020) |
| 1. DIRECT TAXESstrong> |
| a) Supreme Court |
| b) High Courts |
| c) Tribunals |