CA Rohan Sogani has explained in detail the provisions of law relating to conversion of a company into a LLP with particular emphasis on section 43CA and its impact on stock-in-trade held by a Real Estate Developer. He has referred to all the important judgements on the issue. The effect of the Income Computation and Disclosure Standards (ICDS) relating to valuation of inventory has also been explained

Dr. K. Shivaram, Sr. Advocate, and Advocates Aditya Ajgaonkar and Shashi Ashok Bekal, have conducted a detailed analysis of the recent order of the Supreme Court extending suo motu the period of limitation. The learned authors have explained the provisions of Articles 141 and 142 of the Constitution which enabled the Supreme Court to pass the extraordinary and unprecedented order. They have also analyzed whether the said order applies to the Income-tax Act and extends the period of limitation prescribed therein

CA Shivangi Samdhani has explained the problems plaguing the Vivad se Vishwas scheme and why it may not be as successful as is hoped by the Government. She has also compiled a few questions which pose challenges in the interpretation and implementation of the scheme. She has answered the questions and suggested workable solutions

Advocate Shashi Bekal has conducted a holistic analysis of the Vivad se Vishwas scheme in the light of all recent developments. He has also provided a practical guide on how the declaration forms have to be filled and payment made. He has called upon the Government to extend the due date for payment of the tax in view of the prevailing lockdown in the Country. He has argued that the failure to extend the due date will expose the Scheme to serious legal challenge from disgruntled taxpayers

Advocates Paras Savla and Harsh Shah have conducted a critical analysis of CBDT’s Circular No. 7 dated 4th March, 2020 which answers 55 FAQs on the Vivad Se Vishwas Scheme. The learned authors have pointed out that there are a number of other controversial issues that require urgent clarification from the CBDT. They have identified these issues and also offered their own interpretation as to what the answers should be