As I was editing the 1st draft of my editorial, the Hon,ble Prime Minister Shri Narendra Modi, in his address to the nation, announced that the process of withdrawing the contentious three farm laws will start in the coming winter session of the Parliament. This announcement of the Hon’ble Prime Minister will have several ramifications and far-reaching consequences in policy-making of our country. Those who were with the present government, for political reasons may have views justifying the action and the opposition may claim victory. However, for professionals like us, who have been calling for reforms in the system to improve governance and efficiency of the government machinery is a let down for them. It seems in a democracy reforms are a difficult task to be performed.
This issue of the journal brings tax companion, wherein we digest decisions of ITAT, High Court and Supreme Court, initially we had planned to bring this issue in the month of October, however, due to unforeseen circumstances the same had to be postponed to the month of November. In this issue we have tried to cover relevant and important case laws. I thank my research team and the editorial team for sparing their valuable time during the festive period to bring this issue in time. I thank all the authors once again.