February 2020 | The Chamber's Journal | 3 |
Editorial Vipul B. Joshi .........................................................................5
From the President Vipul K. Choksi .......................................................................9
SPECIAL STORY
Finance Bill 2020
Optional Scheme for Tax Payments for Individuals, HUFs and Societies — Ketan Vajani ...............................................................11
Taxation of Dividend — Paras S. Savla, Pratik Poddar & Kunal Desai ......................................18
Budget 2020 : Towards a perfect ecosystem for start-ups — Devendra Jain & Radha Halbe ..............................30
Amendments related to International Taxation — Naresh Ajwani ...............34
Procedural Amendments — Ganesh Rajgopalan ....................................................50
Amendments related to TDS & TCS — Prachi Parekh .............................................................55
Amendments related to Appeals — Dharan Gandhi ..........................................................63
Amendments related to Charitable & Religious Trusts — Paras K. Savla .......................68
Miscellaneous Amendments — Kalpesh Katira ............................................................82
The Direct Tax Vivad Se Vishwas Bill, 2020 — Dharan V. Gandhi & Viraj Mehta ..........................87
Union Budget 2020 – Amendments in GST and other Recent Development in GST Law — Rajkamal Shah ................................103
Direct Taxes
Supreme Court — Keshav Bhujle .................................111
ContentsVol. VIII | No. 5 | February – 2020
High Court — Paras S. Savla, Jitendra Singh, Nishit Gandhi ........................................................................115
Tribunal — Neelam Jadhav, Neha Paranjpe & Tanmay Phadke............................................................121
International Taxation
Case Law Update — Tarunkumar Singhal & Dr. Sunil Moti Lala ........125
Indirect Taxes
GST Gyan - E-Invoicing under GST – One more steps towards digitalisation — Ashit Shah ...................................... 131
GST – Recent Judgments & Advance Rulings — Naresh Sheth & Jinesh Shah ..................................135
Service Tax – Case Law Update — Rajiv Luthia & Keval Shah ....................................150
Corporate Laws
Case Law Update — Makrand Joshi .....................154
Repository and Proficiency Test for Independent Directors — Tejas Davda ...........161
Other Laws
FEMA Update & Analysis — Mayur Nayak, Natwar Thakrar & Pankaj Bhuta ...............................166
Accounting and Auditing
In Focus – Understanding Standards on Quality Control (SQC) 1 — Milan Mody & Sandesh Rajapkar ........................ 174
Best of The Rest — Rahul Sarda ............................181
Tax Articles — Kishor Vanjara ................................185
The Chamber News — Ketan L. Vajani & Haresh P. Kenia......................193
i
Top Related