April 2010

From the Editor-in-Chief	Dr. K. Shivaram
President’s Message	M. L. Patodi
March of the Professional
Speech by Hon’ble Dr. Justice Arijit Pasayat, Chairman, Competition Appellate Tribunal, in the session on the ‘Competition Laws’ on 10-4-2010 at National Tax Conference of AIFTP at Cuttack	Dr. Justice Arijit Pasayat
In Pursuit of Knowledge
Direct Taxes
Direct Tax Code Bill, 2009 – A Few Random Thoughts	S. N. Rotho
Cardinal Rules for Interpretation of Tax Statutes	Deepak Jain
competition law
Fostering a Culture of Competition	Rahul Sarin
Competition Law	Praveen Tripathi
Treasure Trove
Poems written by Wife and Husband
Heart & Humour
The Stranger
Nut Crackers
Direct Taxes
Questions & Answers	H. N. Motiwalla
Indirect Taxes
Questions & Answers	C. B. Thakar
Quest
Opinion under FEMA	Paresh P. Shah
Billionaire	K. V. Ramaswamy, Vijay S. Choksi & C. S. Gourinadh
Tax World
Sales Tax	P. C. Joshi
VAT Amendment 2010 – Karnataka	Sanjay M. Dhariwal