This document is the 126th volume of the ICMAI Tax Bulletin, published in December 2022. It covers a range of tax-related topics, including articles on Input Tax Credit (ITC), GST forms, recent judicial pronouncements on trusts, and various notifications and circulars related to direct and indirect taxes. It also includes a tax calendar and e-publications from the Tax Research Department. This bulletin is a valuable resource for tax professionals, members of ICMAI, and anyone needing to stay updated on Indian tax laws.