Dear Friends,

At the outset I congratulate my very good friend Mr. Pankaj Ghiya, Advocate for being elected as the National President of a prestigious organization like All India Federation of Tax Practitioners. Pankaj Bhai you have been working for AIFTP from last two decades at all levels. I am sure that with your zeal and selfless devotion towards the AIFTP, you are going to take it higher levels. I extend my congratulation to new team Mr. Narayan P. Jain, C.A. Deputy President, Mr. Rajesh Mehta, CA Secretary General and Mr. Vinay Kumar Jolly, Advocate. Treasurer. All the best to the new team.

We are about to bid farewell to year 2022. This year began with the spread of “Omicron” a variant of COVID-19 which was much less dangerous. As the year progressed, we as a nation achieved several milestones, be it vaccination against COVID-19, bouncing back of the economic activity, heading G-20 groups of Countries etc. We expect that the year 2023 is going to brighter than year 2022. We all saw devastating years 2020 and 2021. But the zeal to live ad overcome the handles paved the way for a brighter year 2022. I am reminded of the words of Marcus Aurelius in The Spiritual Teachings – “When your inner spirit is in harmony with Nature it can adapt easily to all events and possibilities. For this Spirit does not need any special matter or substance to function, but works on whatever obstacles are put in its way. We can compare it to a bonfire that consumes whatever is thrown in it; if the fire is feeble it can be extinguished, but a strong blaze feeds on everything, and its flames grow ever higher.”

Our Federation along with ITAT Bar Association, Mumbai, Goods and Services Tax Practitioners Association, Maharashtra (GSTPAM) and Maharashtra National Law University -Mumbai (MNLU-Mumbai) organized Nani Palkhivala Memorial Research Paper competition. Research papers were invited in two categories (i) Professionals who are below the age of 35 years and (ii) Students. Many young professionals and students enthusiastically participated in this competition. The Journal Committee has decided to publish the Research papers which have been ranked in the top three slots. In the professional’s category the following are winners.

First Prize Mr. Sukhsagar Syal, Advocate

Second Prize Mr. Istiyak Ahmad, C. A.

Third Prize was shared among two teams.

  1. Ankita Prakash and Manish Pandey And
  2. Krishna K and K.V. Padmanabham

In this issue we are publishing research papers which won third prize. The other two research papers, which one first and second prize will be published in future issues. I congratulate the winners of the competition and wish them best of luck for their future endeavors.

In this issue of the AIFTP Journal esteemed professionals have contributed their articles on topics which are relevant and important for we professionals. I thank all the professionals who have contributed to this issue of the AIFTP Journal and I am grateful to them for sparing their valuable time for the journal.

K. Gopal,


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