Income Tax Series- Dissecting Income Tax Law through Landmark Judgments

Income Tax Series- Dissecting Income Tax Law through Landmark Judgments.

 

Dear Members,

 

The Number of income tax cases decided by the Supreme Court of India, the High Courts, various benches of the Income Tax Appellate Tribunal and the Authority for Advance Rulings in any given year is dizzying. It takes great efforts on the part of the conscientious tax lawyer merely to keep up with the leading cases.

 

With the growing complexity of economic planning and financial structuring, many income tax landmark judgments which have laid down the basic concepts of law and accounting are required to be time and again visited and revisited.

 

And the best method is to listen to and learn from the stalwarts of our profession in the field of tax laws. And hence we have declared a mega income tax Series for the benefit of our members-"Dissecting Income Tax Law through Landmark Judgments."

 

We are happy to announce 4^th meeting of the series as under .

 

Detailed Programmes are as under:-

Day, Date & Time	Topic	Speaker	Venue
Tuesday, 23rd December, 2014 . 6.00 p.m. to 8.00 p.m.	Revision & Reassessment under  Income Tax Act.	CA. Sanjay R. Shah	ATMA HALL OPP. LA GAJJAR ASHRAM ROAD AHMEDABAD

 

 

It would be of an immense knowledge gaining for members & C.A.students to be part of the above series and hence we have decided to allow the article clerks of the members of Navjivan CPE Study Circle also to attend the above series.

 

CPE Credit of 2 hours will be available to the attendants per programme.

 

We request you to remain present in large number to take benefit of the knowledge of the faculty on the subject.

 

Members who have not paid fees of Rs. 1000/- for the year 2014-15 are requested to bring the same.

 

Thanking you,

 For, Navjivan CPE Study Circle of WIRC of ICAI

 

CA. Rajiv I. Ravani  

(Convener)                  

 

 

 CA. Vishal Langalia     CA. Ashish Sharma     CA. Shilpang Karia     CA.Rutvij P. Shah

 (Dy. Convener)              (Dy. Convener)            (Dy. Convener)              (Dy. Convener)    

 

 

Meeting on VAT Audit-Important Issues

Dear Members,

After completing the Audit work under I.T.Act and Company Act, the next challenge comes for completing the Audit under Gujarat Value Added Tax Act (GVAT) and we need to revised and update the important provision and issues under vat Audit.

  

We have organized the following study circle meeting.

           

Detailed Programme is as under:-

 

Date & Time	Topic	Speaker	Venue
Tuesday, 16th December, 2014 6.00 p.m. to 8.00 p.m.	VAT Audit-Important Issues	CA Bihari B. Shah	ATMA HALL-1st Floor OPP. LA GAJJAR ASHRAM ROAD AHMEDABAD

 

CPE Credit of 2 hours will be available to the attendants.

 

Please note that Article Clerks will not be allowed to attend the meeting

 

We request you to remain present in large number to take benefit of the knowledge and of the faculty on the subject.

 

Members who have not paid fees of Rs. 1000/- for the year 2014-15 are requested to bring the same.

 

Thanking you,

 

For, Navjivan CPE Study Circle of WIRC of ICAI

 

CA. Rajiv I. Ravani  

(Convener)                  

 

 

 CA. Vishal Langalia     CA. Ashish Sharma     CA. Shilpang Karia     CA.Rutvij P. Shah

 (Dy. Convener)              (Dy. Convener)            (Dy. Convener)              (Dy. Convener)    

 

 

Meeting on Domestic Transfer Pricing

CIRCULAR WITH CORRECT DATE

Meeting on Domestic Transfer Pricing

Dear Members,

Finance Act 2012 has introduced transfer pricing provisions for Specified Domestic Transaction and the relevant provisions are applicable w.e.f. F.Y. 2012-13 relevant to A.Y. 2013-14 in respect of Specified Domestic Transactions (SDT) in aggregate of Rs. 5.00 crore annually. Accordingly the preparation of Form No. 3CEB and TP study report is mandatory even for the SDT. Non compliance with reporting requirement would now result in onerous additional penalties. Hence the study of various aspects such as specified persons u/s 40A(2)(b), computations of Arm's length pricing, etc. requires a deep insight and study.

  

Hence before the closure of the Audit season for the year ended March, 2014 we have organized the following program on "Domestic Transfer Pricing".

           

Detailed Programme is as under:-

 

Date & Time	Topic	Speaker	Venue
Friday, 21st November, 2014 6.00 p.m. to 8.00 p.m.	Domestic Transfer Pricing	CA Nehal Sheth E&Y	ATMA HALL OPP. LA GAJJAR ASHRAM ROAD AHMEDABAD

 

CPE Credit of 2 hours will be available to the attendants.

 

Article Clerks are allowed to attend the meeting.

 

We request you to remain present in large number to take benefit of the knowledge and of the faculty on the subject.

 

Members who have not paid fees of Rs. 1000/- for the year 2014-15 are requested to bring the same.

Thanking you,

 

For, Navjivan CPE Study Circle of WIRC of ICAI

 

CA. Rajiv I. Ravani  

(Convener)                  

 

 

 CA. Vishal Langalia     CA. Ashish Sharma     CA. Shilpang Karia     CA.Rutvij P. Shah

 (Dy. Convener)              (Dy. Convener)            (Dy. Convener)              (Dy. Convener)    

 

 

Re: Meeting on Domestic Transfer Pricing

Pl rectify it to November instead of October in your circular, pl. 

 

CA VRAJESH PARIKH 

On Wednesday, November 12, 2014 1:48 PM, Navjivan CPE Study Circle of WIRC of ICAI <navjivancpe@gmail.com> wrote:

Finance Act 2012 has introduced transfer pricing provisions for Specified Domestic Transaction and the relevant provisions are applicable w.e.f. F.Y. 2012-13 relevant to A.Y. 2013-14 in respect of Specified Domestic Transactions (SDT) in aggregate of Rs. 5.00 crore annually. Accordingly the preparation of Form No. 3CEB and TP study report is mandatory even for the SDT. Non compliance with reporting requirement would now result in onerous additional penalties. Hence the study of various aspects such as specified persons u/s 40A(2)(b), computations of Arm's length pricing, etc. requires a deep insight and study.

  

Hence before the closure of the Audit season for the year ended March, 2014 we have organized the following program on "Domestic Transfer Pricing".

           

Detailed Programme is as under:-

 

Date & Time	Topic	Speaker	Venue
Friday, 21st October, 2014 6.00 p.m. to 8.00 p.m.	Domestic Transfer Pricing	CA Nehal Sheth E&Y	ATMA HALL OPP. LA GAJJAR ASHRAM ROAD AHMEDABAD

 

CPE Credit of 2 hours will be available to the attendants.

 

Article Clerks are allowed to attend the meeting.

 

We request you to remain present in large number to take benefit of the knowledge and of the faculty on the subject.

 

Members who have not paid fees of Rs. 1000/- for the year 2014-15 are requested to bring the same.

Thanking you,

 

For, Navjivan CPE Study Circle of WIRC of ICAI

 

CA. Rajiv I. Ravani  

(Convener)                  

 

 

 CA. Vishal Langalia     CA. Ashish Sharma     CA. Shilpang Karia     CA.Rutvij P. Shah

 (Dy. Convener)              (Dy. Convener)            (Dy. Convener)              (Dy. Convener)    

 

 

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Meeting on Domestic Transfer Pricing

Finance Act 2012 has introduced transfer pricing provisions for Specified Domestic Transaction and the relevant provisions are applicable w.e.f. F.Y. 2012-13 relevant to A.Y. 2013-14 in respect of Specified Domestic Transactions (SDT) in aggregate of Rs. 5.00 crore annually. Accordingly the preparation of Form No. 3CEB and TP study report is mandatory even for the SDT. Non compliance with reporting requirement would now result in onerous additional penalties. Hence the study of various aspects such as specified persons u/s 40A(2)(b), computations of Arm's length pricing, etc. requires a deep insight and study.

  

Hence before the closure of the Audit season for the year ended March, 2014 we have organized the following program on "Domestic Transfer Pricing".

           

Detailed Programme is as under:-

 

Date & Time	Topic	Speaker	Venue
Friday, 21st October, 2014 6.00 p.m. to 8.00 p.m.	Domestic Transfer Pricing	CA Nehal Sheth E&Y	ATMA HALL OPP. LA GAJJAR ASHRAM ROAD AHMEDABAD

 

CPE Credit of 2 hours will be available to the attendants.

 

Article Clerks are allowed to attend the meeting.

 

We request you to remain present in large number to take benefit of the knowledge and of the faculty on the subject.

 

Members who have not paid fees of Rs. 1000/- for the year 2014-15 are requested to bring the same.

Thanking you,

 

For, Navjivan CPE Study Circle of WIRC of ICAI

 

CA. Rajiv I. Ravani  

(Convener)                  

 

 

 CA. Vishal Langalia     CA. Ashish Sharma     CA. Shilpang Karia     CA.Rutvij P. Shah

 (Dy. Convener)              (Dy. Convener)            (Dy. Convener)              (Dy. Convener)    

 

 

Meeting on Depreciation under Companies Act, 2013.

Dear Members,

 

You must be aware that the method of calculation of depreciation has changed in the Companies Act, 2013. Further we need to understand transitionary provisions also. To understand the subject we have arranged a meeting as per following details

 

Detailed Programmes are as under:-

 

Day, Date & Time	Topic	Speaker	Venue
Tuesday, 11th November, 2014 . 6.00 p.m. to 8.00 p.m.	Depreciation under Companies Act, 2013	CA. Bharat Zinzuwadia	1st  Floor ATMA HALL OPP. LA GAJJAR ASHRAM ROAD  AHMEDABAD

 

CPE Credit of 2 hours will be available to the attendants. Tea/Coffee and light refreshment shall be provided.

 

Please note that Article Clerks will not be allowed to attend the meeting

 

We request you to remain present in large number to take benefit of the knowledge of the faculty on the subject.

 

Members who have not paid fees of Rs. 1000/- for the year 2014-15 are requested to bring the same.

Thanking you,

 

For, Navjivan CPE Study Circle of WIRC of ICAI

 

CA. Rajiv I. Ravani  

(Convener)                  

 

 

 CA. Vishal Langalia     CA. Ashish Sharma     CA. Shilpang Karia     CA.Rutvij P. Shah

 (Dy. Convener)              (Dy. Convener)            (Dy. Convener)              (Dy. Convener)    

 

 

Meeting on Foreign Remittances and Issue of Form 15CA & CB

Dear Members,

 

Day in and day out we are called upon by our clients to issue certificates for foreign remittances for various reasons like payments for commission, purchase of goods, royalty, fees for technical services, transfer of money from NRO to NRE account etc. For this we need to be aware of FEMA as well as provisions of Income Tax Act. To update our knowledge on the subject we have arranged next study circle meeting on this subject as per following details:

 

Detailed Programmes are as under:-

 

Day, Date & Time	Topic	Speaker	Venue
Friday, 07th November, 2014 . 6.00 p.m. to 8.00 p.m.	Foreign Remittances and Issue of Form 15CA & CB	CA. Nisarg Trivedi	H.K. COLLEGE Auditorium, Ashram Road, Ahmedabd

 

 

CPE Credit of 2 hours will be available to the attendants. Tea/Coffee and light refreshment shall be provided.

 

Article Clerks are also allowed to attend the meeting

 

We request you to remain present in large number to take benefit of the knowledge of the faculty on the subject.

 

Members who have not paid fees of Rs. 1000/- for the year 2014-15 are requested to bring the same.

 

Thanking you,

 

For, Navjivan CPE Study Circle of WIRC of ICAI

 

CA. Rajiv I. Ravani  

(Convener)                  

 

 

 CA. Vishal Langalia     CA. Ashish Sharma     CA. Shilpang Karia     CA.Rutvij P. Shah

 (Dy. Convener)              (Dy. Convener)            (Dy. Convener)              (Dy. Convener)    

 

 

Meeting on Revised Guidance Note on Tax Audit

Dear Members,

 

ICAI have issued the revised Guidance Note on Tax Audit under Section 44AB and have uploaded the same on ICAI website on 10^th September, 2014.

 

It is a detailed Guidance Note covering 344 pages. It would be very important to understand and learn the same immediately.

 

Hence for the benefit of the members we have organized a meeting on Revised Guidance Note on Tax Audit, Shri Dhinal A. Shah, CCM and one of the persons instrumental in the drafting and finalisation of the said Guidance Note has agreed to guide us on the important aspects of the same.

 

Following are details of the programme :

Date & Time	Topic	Speaker	Venue
16th September, 2014 Tuesday 5.00 p.m. to 8.00 p.m.	Meeting on  Revised Guidance Note on Tax Audit	Shri Dhinal A. Shah, CCM	ATMA HALL ASHRAM ROAD AHMEDABAD

 

CPE Credit of 3 hours will be available to the attendants.

 

We request you to remain present in large number to take benefit of the knowledge of the faculty on the subject.

 

Members who have not paid fees of Rs. 1000/- for the year 2014-15 are requested to bring the same.

 

Thanking you,

 

For, Navjivan CPE Study Circle of WIRC of ICAI

 

CA. Rajiv I. Ravani  

(Convener)                  

 

 

 CA. Vishal Langalia     CA. Ashish Sharma     CA. Shilpang Karia     CA.Rutvij P. Shah

 (Dy. Convener)              (Dy. Convener)            (Dy. Convener)              (Dy. Convener)    

 

 

Meeting on Revised Form 3CD

Dear Members,

 

AS you all are aware CBDT has changed the format and reporting requirement of Form 3CD which is applicable for all tax Audits to be completed in respect of A.Y. 2014-15. In order to understand and learn the new reporting requirement of the revised form 3CD. We have organized the following study circle meeting.

 

Detailed Programme is as under:-

 

Date & Time	Topic	Speaker	Venue
10th September, 2014 Wednesday 6.00 p.m. to 8.00 p.m.	Meeting on Revised Form 3CD	C.A.Chirag M. Shah	H.K. HALL ASHRAM ROAD AHMEDABAD

 

CPE Credit of 2 hours will be available to the attendants.

 

Article Clerks are also allowed to attend the meeting

 

We request you to remain present in large number to take benefit of the knowledge of the faculty on the subject.

 

Members who have not paid fees of Rs. 1000/- for the year 2014-15 are requested to bring the same.

Thanking you,

 

For, Navjivan CPE Study Circle of WIRC of ICAI

 

CA. Rajiv I. Ravani  

(Convener)                  

 

 

 CA. Vishal Langalia     CA. Ashish Sharma     CA. Shilpang Karia     CA.Rutvij P. Shah

 (Dy. Convener)              (Dy. Convener)            (Dy. Convener)              (Dy. Convener)    

 

 

Income Tax Series- Dissecting Income Tax Law through Landmark Judgments.

Dear Members,

 

The Number of income tax cases decided by the Supreme Court of India, the High Courts, various benches of the Income Tax Appellate Tribunal and the Authority for Advance Rulings in any given year is dizzying. It takes great efforts on the part of the conscientious tax lawyer merely to keep up with the leading cases.

 

With the growing complexity of economic planning and financial structuring, many income tax landmark judgments which have laid down the basic concepts of law and accounting are required to be time and again visited and revisited.

 

And the best method is to listen to and learn from the stalwarts of our profession in the field of tax laws. And hence we hereby declare a mega income tax Series for the benefit of our members-"Dissecting Income Tax Law through Landmark Judgments."

 

We are proud and happy to announce that Advocate Shri Saurabh N. Soparkar, CCM CA Shri Dhinal A.Shah, CA Shri Kaushik D. Shah, CA Shri Sanjay R. Shah have agreed to lead the various discussions on the subject. We are also in the process of requesting other stalwarts and leading Chartered Accountants to also  lead discussion on various other topics.

 

We have formulated the series in such a way that there shall be at least one program per month, in addition to the other programs of the series. The following are the topics and dates already decided with the respective speakers and hence we are declaring the inauguration of the series from 13th September,2014, Saturday.

 

Detailed Programmes are as under:-

 

Day, Date & Time	Topic	Speaker	Venue
Saturday, 13th September, 2014 5.00 p.m. to 7.00 p.m.	Basic concepts under Income Tax Act.	Advocate Shri Saurabh N. Soparkar	H.T.Parekh Convention Centre, AMA, Ambawadi, Ahmedabad
Saturday, 04th October, 2014 5.00 p.m. to 7.00 p.m.	Recent Trends in Payments to Non-Residents	CCM CA Shri Dhinal A. Shah	H.T.Parekh Convention Centre, AMA, Ambawadi, Ahmedabad
Saturday, 11th October, 2014 . 5.00 p.m. to 7.00 p.m.	Issues under Business and Profession	CA Shri Kaushik D. Shah	H.T.Parekh Convention Centre, AMA, Ambawadi, Ahmedabad

 

It would be of an immense knowledge gaining for members & C.A.students to be part of the above series and hence we have decided to allow the article clerks of the members of Navjivan CPE Study Circle also to attend the above series.

 

CPE Credit of 2 hours will be available to the attendants per programme.

 

We request you to remain present in large number to take benefit of the knowledge of the faculty on the subject.

 

Members who have not paid fees of Rs. 1000/- for the year 2014-15 are requested to bring the same.

 

Thanking you,

 

For, Navjivan CPE Study Circle of WIRC of ICAI

 

CA. Rajiv I. Ravani  

(Convener)                  

 

 

 CA. Vishal Langalia     CA. Ashish Sharma     CA. Shilpang Karia     CA.Rutvij P. Shah

 (Dy. Convener)              (Dy. Convener)            (Dy. Convener)              (Dy. Convener)    

 

 

Meeting on CLSS,2014

Dear Members,

 

The Ministry of Corporate Affairs (MCA) have declared Company Law Settlement Scheme (CLSS) 2014. In order to understand various aspects of the said scheme we have organized the following program:

 

Detailed Programme is as under:-

 

Date & Time	Topic	Speaker	Venue
03rd September, 2014 Wednesday 6.00 p.m. to 8.00 p.m.	1.Company Law Settlement Scheme( CLSS) 2014	CA Vishal Langalia	H.K. COLLEGE Auditorium Ahmedabd

 

CPE Credit of 2 hours will be available to the attendants.

 

Article Clerks are also allowed to attend the meeting

 

We request you to remain present in large number to take benefit of the knowledge of the faculty on the subject.

 

Members who have not paid fees of Rs. 1000/- for the year 2014-15 are requested to bring the same.

 

Thanking you,

 

For, Navjivan CPE Study Circle of WIRC of ICAI

 

 

 

CA. Rajiv I. Ravani  

(Convener)                  

 

 

 CA. Vishal Langalia     CA. Ashish Sharma     CA. Shilpang Karia     CA.Rutvij P. Shah

 (Dy. Convener)              (Dy. Convener)            (Dy. Convener)              (Dy. Convener)    

 

 

Meeting on “Treasury and Forex Management” and “Mutual Funds”

Dear Members,

 

Our profession is always facing various challenges because of the varied applicable laws and huge complexities of the business that are conducted by our clients. We Chartered Accountants are the first person being looked up to by the clients for an immediate and ultimate solution for the various issues that they face.

 

Hence we are required to equip ourselves with the knowledge of all the aspects of our professional works. In order to understand and learn certain different and newer areas of professional interest, we have organizes the following program for your benefit:

 

Detailed Programme is as under:-

 

Date & Time	Topic	Speaker	Venue
27th August, 2014    Wednesday   5.30 p.m. to 8.30 p.m.	1. Treasury and Forex  Management     2. Mutual Funds	Mr.V.Somasekhar V.P., Systems & Procedures-Trade and Forex. Axis Bank Ltd. Mumbai   Mr. Niraj Sundrani V.P. & Regional Manager Gujarat & M.P. Axis Asset Management Co.Ltd.	ATMA HALL OPP. LA GAJJAR ASHRAM ROAD AHMEDABAD

 

CPE Credit of 3 hours will be available to the attendants.

 

Article Clerks are also allowed to attend the meeting

 

We request you to remain present in large number to take benefit of the knowledge of the faculty on the subject.

 

Members who have not paid fees of Rs. 1000/- for the year 2014-15 are requested to bring the same.

 

Thanking you,

 

For, Navjivan CPE Study Circle of WIRC of ICAI

 

 

 

CA. Rajiv I. Ravani  

(Convener)                  

 

 

 CA. Vishal Langalia     CA. Ashish Sharma     CA. Shilpang Karia     CA.Rutvij P. Shah

 (Dy. Convener)              (Dy. Convener)            (Dy. Convener)              (Dy. Convener)    

 

Notice of Holding of Annual General Meeting & Lecture Meeting.

This is to inform you that Annual General Meeting of the Study Circle will be held on Friday, 22ND August, 2014 to transact the following Business:           

 

1. To approve Audited Accounts for the year ended on 31/03/2014.

2. To appoint Convener and Deputy Conveners for the next term.              

3. To transact any other business with the permission of Chair.

 

The Copy of the Audited Financial Statements for the year ended 31^st March, 2014 is attached herewith.

 

By its very recent notification dt. 25/07/2014 CBDT has changed the format and reporting requirement of Form 3CD which is applicable for all tax Audits to be completed in respect of A.Y. 2014-15 in order to understand and learn the new reporting requirement of the revised form 3CD. We have organized the following study circle meeting immediately after the completion of AGM

 

Detailed Programme is as under:-

Date & Time	Topic	Speaker	Venue
22nd August, 2014 Friday. 5.45 p.m. to 7.45 p.m.	Meeting on Revised Form 3CD	C.A.K.H. Vasavda	ATMA HALL ASHRAM ROAD AHMEDABAD
7-45 p.m. to 8-15 p.m. (Followed by Dinner)	AGM		ATMA HALL ASHRAM ROAD  AHMEDABAD

 

CPE Credit of 2 hours will be available to the attendants.

 

We request you to remain present in large number to take benefit of the knowledge of the faculty on the subject.

 

Members who have not paid fees of Rs. 1000/- for the year 2014-15 are requested to bring the same.

 

Thanking you,

 

For, Navjivan CPE Study Circle of WIRC of ICAI

 

 

 

CA. Rajiv I. Ravani    CA. Vishal Langalia     CA. Ashish Sharma     CA. Shilpang Karia

(Convener)                (Dy. Convener)           (Dy. Convener)           (Dy. Convener)               

 

“Meeting on Bank and Banking Products and Banking Regulation”

Dear Members,

 

Indian banking Industry is now more integrated, proactive and open for service to people with a wide range and gamut of Banking products which serves to almost any and every financial needs of a banking customer.

 

 

TJSB Sahakari Bank Limited, a bank with its head office at Wagle Indudutrial Estate, Thane, Maharashtra is also having its branches in Ahmedabad (Ambawadi and Prahaladnagar) and in various cities in Gujarat. In order to understand the various banking products available with the said bank and its comparative analysis with the other banking players in the field, we have organizes a banking seminar as under:

 

Detailed Programme is as under:-

 

Date & Time	Topic	Speaker	Venue
18th July, 2014 Friday. 6.00 p.m. to 8.00 p.m.	Meeting on Bank and Banking Products and Banking Regulation	DGM Mr. Sujit Purohit	1st  Floor ATMA HALL OPP. LA GAJJAR ASHRAM ROAD  AHMEDABAD

 

CPE Credit of 2 hours will be available to the attendants.

 

Students are also allowed to attend the meeting

 

We request you to remain present in large number to take benefit of the knowledge of the faculty on the subject.

 

Members who have not paid fees of Rs. 1000/- for the year 2014-15 are requested to bring the same.

 

Thanking you,

 

For, Navjivan CPE Study Circle of WIRC of ICAI

 

 

 

CA. Rajiv I. Ravani    CA. Vishal Langalia     CA. Ashish Sharma     CA. Shilpang Karia

(Convener)                (Dy. Convener)           (Dy. Convener)           (Dy. Convener)     

 

“Meeting on Union Budget 2014”

Dear Members,

 

We are Pleased to announced a study circle Meeting to discuss the tax proposals of Union Budget 2014-15 which is scheduled to be announced by the new central government on 10^th July ,2014.

 

Our beloved and respected CCM Shri Dhinal Shah has agreed to deliver a lecture and lead the discussion on the tax proposals of Union Budge 2014-15.

 

Detailed Programme is as under:-

 

Date & Time	Topic	Speaker	Venue
11th July, 2014 Friday. 6.00 p.m. to 8.00 p.m.	Meeting on Union Budget 2014	CCM Shri Dhinal Shah	1STATMA HALL OPP. LA GAJJAR ASHRAM ROAD  AHMEDABAD

 

CPE Credit of 2 hours will be available to the attendants.

 

We request you to remain present in large number to take benefit of the knowledge of the faculty on the subject.

 

Members who have not paid fees of Rs. 1000/- for the year 2014-15 are requested to bring the same.

 

Thanking you,

 

For, Navjivan CPE Study Circle of WIRC of ICAI

 

 

 

CA. Rajiv I. Ravani    CA. Vishal Langalia     CA. Ashish Sharma     CA. Shilpang Karia

(Convener)                (Dy. Convener)           (Dy. Convener)           (Dy. Convener)