Page 5 - Arthyog_FilBook_05 05 2024 (1)

CONTENTS

(1) Committees 01 to 05
(2) About AIFTP 06 to 08
(3) About CGCTC 09

(4) About AVBA & BDFTP 10
(5) ARTHYOG CGCTC Committees 11
(6) Messages 12 to 26
(7) TECHNICAL SESSION - I 27 to 30
Scrutiny, Assessment & Audit under GST Act
(8) TECHNICAL SESSION - II 31 to 34
Reopening and Reassessment - New Scheme (Sections 147 to 153 and 153C)
Taxation of Co-op. Society, AOP & Trust under Income Tax Act
(9) TECHNICAL SESSION - III 35 to 38
Faceless Assessments & Appeals and AIS under Income Tax Act, 1961
Interplay between S.73, 74 & 122 under GST Act
(10) TECHNICAL SESSION - IV 39 to 42
Recent Developments under GST Act
Tax implications on firm u/s 45(4) & 9B of Income Tax Act
(11) Articles
Income-tax Appellate Tribunal - Dr. K. Shivaram 44 to 48
Is Input Tax Claim Not A Right ? Or Simply A Concession - Adv. Dr. M.v.k. Moorthy 49 to 53
Issues Under Reassessment - Adv. Ajay R. Singh 54 to 67
Real Estate (construction Services) Transactions In Gst. - Adv. P. V. Subbarao 68 to 75
Whether Minimum 20% Of Disputed Tax Is Mandatory To Pay For Grant Of Stay ?
Whether CBDT Chairman Can Given Instruction Against Decision Of
Consultative Committee ? - Adv. Upendra Bhatt 76 to 83

All About Hotels.... - Adv. Bhavya Popat 84 to 87
Co-operative Society Vis-à-vis Co-operative Bank - Extracts Of Recent Supreme Court
Decision Applicable To Co Operative Societies For Claiming Deduction U/s 80p(2)
- C.a. Haresh Samir Jani 88 to 90
Appellate Provision Under Gst, Including Writ Remedies-a Practical Guide - Adv. C.b.thakar 91 to 95
New Regime Of Taxation - Section 115bac:analysis, Comparison And
Important Points - Ca. Rajesh Mehta 96 to 103
Inspection, Search And Seizure Under Goods And Service Tax - Ca Siddeshwar Yelamali 104 to 108
Appeal To Commissioner Of Income Tax (appeals) - Ca Palak Pavagadhi 109 to 114
Updated Itr – Immunity Bearing Ambiguity - C.a. Virat Atul Bhavsar 115 to 121
Implication Of New Inserted Clause (h) Of Section 43(b) Of Income
Tax Act, 1961 - Adv. Neelam C. Jadhav 122 to 127
Interplay Between The Income-tax Act, 1961 And The Prevention Of Money
Laundering Act, 2002 Adv. Aditya Ajgaonkar 128 to 135