March 2010

From the Editor-in-Chief	Dr. K. Shivaram
President’s Message	M. L. Patodi
March of the Professional
Inaugural speech by Hon’ble Mr. Justice Dalveer Bhandari
Presidential speech by Hon’ble Mr. Justice K. S. Rathore
Finance Bill 2010 Direct Taxes
Amendments relating to Charitable Trusts	Gautam Nayak
Taxation of Non-Residents – Income deemed to accrue or arise in India (Clause 4)	Tarunkumar G. Singhal & Anil D. Doshi
Limited Liability Partnership	Rahul Hakani
Newly established units, housing projects	Sameer Dalal
Investment linked deduction for specified business	Paras Savla
Amendments in Sections 35, 80GGA and 139	Mandar Vaidya
Transactions without consideration or inadequate consideration – Income from other Sources – Gifts	Harish Motiwalla
Deduction of Tax at Source	Nirjay Singh
Settlement Commission & Search Cases	S. R. Wadhwa
Appeals (Clauses 48, 49, 55, 56)	Ajay R. Singh
Other Important Provisions	Rangesh Banka
Suggestions for Amendments in the Finance Bill	P. N. Shah
Whether Renting of Property is Service and thus liable to Service Tax	Mukul Gupta
Indirect Taxes
Service Tax – Amendments	Rajkamal Shah & Naresh Sheth
Central Sales Tax Amendments	P. C. Joshi
Central Excise and Customs	Vipin Jain
Impact of Rajasthan State Budget	M. L. Patodi
Treasure Trove
Everybody, Anybody, Somebody, Nobody