| INCOME TAX : STATUTES - Clarification Regarding Short Deduction of TDS/TCS due to Increase in Rates of Surcharge by Finance (No. 2) Act, 2019—Circular No. 8/2020, dtd. 13-4-2020 [F. No. 370133/5/2020-TPL] |
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| INCOME TAX : STATUTES - Clarification Regarding TDS on income in Respect of Option Under Section 115BAC of the Income Tax Act, 1961—Circular CI of 2020, dtd. 13-4-2020[F. No. 370142/13/2020-TPL] |
3
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| INCOME TAX : STATUTES - Sovereign Gold Bond Scheme 2020-21—Press Release, dtd. 13-4-2020 |
4
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| INCOME TAX : ARTICLES - Tax Collection At Source And Amendments by the Finance Act, 2020—CA. MANOJ GUPTA |
7
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| INCOME TAX : ARTICLES - Reference to Valuation Officer—Issues Regarding—SHRIPAL MEHTA |
20
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| INCOME TAX : ARTICLES - Application of Seized or Requisitioned Assets Under Section 132B—A Draconian but Toothless Provision—JASMINE BHASIN & J.S. BHASIN |
28
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| INCOME TAX : ARTICLES - Rectification of Mistake—Some Issues—MUKESH KABRA |
35
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| INCOME TAX : ARTICLES - Merely Because Some of the Persons Respond to the Notice Issued by the Assessing Officer Under Section 133(6), it Cannot be Taken that the Related Transaction was Ingenuine—AKHILESH KUMAR SAH |
42
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| INCOME TAX : CASE LAW DIGESTS - Aditya Vijay Salankar v. Pr. CIT & Anr. (2020) 172 TR (A) 884 (Bom-HC) : 2019 TaxPub(DT) 7496 (Bom-HC) |
73
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| INCOME TAX : CASE LAW DIGESTS - Amarjeet Kaur v. ITO (2020) 172 TR (A) 871 (Del-Trib) : 2019 TaxPub(DT) 7808 (Del-Trib) |
61
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| INCOME TAX : CASE LAW DIGESTS - Anju Sharma v. ITO (2020) 172 TR (A) 866 (Chan-Trib) : 2019 TaxPub(DT) 7809 (Chd-Trib) : (2019) 76 ITR (Trib) 350 (Chd-Trib) |
56
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Kotak Mahindra Bank Ltd. (2020) 172 TR (A) 857 (Mum-Trib) : 2019 TaxPub(DT) 7685 (Mum-Trib) |
47
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Surat Peoples Co-op. Bank Ltd. (2020) 172 TR (A) 864 (Ahd-Trib) : 2019 TaxPub(DT) 7718 (Ahd-Tribl) |
54
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Theolia Wind Power (P.) Ltd. (2020) 172 TR (A) 856 (New Del-Trib) : 2019 TaxPub(DT) 7769 (Del 'D'-Trib) |
46
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Zoom Entertainment Network Ltd. (2020) 172 TR (A) 857 (Mum 'D'-Trib) : 2019 TaxPub(DT) 7768 (Mum 'D'-Trib) |
47
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| INCOME TAX : CASE LAW DIGESTS - B.J. Services Company Middle East Ltd. v. Dy. CIT (2020) 172 TR (A) 886 (UTK-HC) : 2019 TaxPub(DT) 7763 (Uttarakhand-HC) |
75
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| INCOME TAX : CASE LAW DIGESTS - Balbir Singh Chadha v. CIT(A) (2020) 172 TR (A) 897 (Chan-Trib) : 2019 TaxPub(DT) 7587 (Chd-Trib) |
86
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| INCOME TAX : CASE LAW DIGESTS - BancTec TPS (I) (P.) Ltd. v. Pr. CIT (2020) 172 TR (A) 889 (Mum 'B'-Trib) : 2019 TaxPub(DT) 7778 (Mum 'B'-Trib) |
79
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| INCOME TAX : CASE LAW DIGESTS - Bank of Baroda v. Pr. CIT (2020) 172 TR (A) 888 (Mum-Trib) : 2019 TaxPub(DT) 7472 (Mum-Trib) |
78
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| INCOME TAX : CASE LAW DIGESTS - Bio-Rad Laboratories (India) (P) Ltd. v. DCIT (2020) 172 TR (A) 898 (Del-Trib) : 2019 TaxPub(DT) 7816 (Del-Trib) |
86
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| INCOME TAX : CASE LAW DIGESTS - Braham Prakash Lakra v. ITO (2020) 172 TR (A) 880 (Del-Trib) : 2019 TaxPub(DT) 7668 (Del-Trib) |
69
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| INCOME TAX : CASE LAW DIGESTS - Bullman Properties (P) Ltd. v. Pr. CIT (2020) 172 TR (A) 894 (Mad-HC) : 2019 TaxPub(DT) 7735 (Mad-HC) |
82
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| INCOME TAX : CASE LAW DIGESTS - C-1 India (P) Ltd. v. ACIT (2020) 172 TR (A) 858 (Del-Trib) : 2019 TaxPub(DT) 7519 (Del-Trib) |
48
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Trilok Singh Ameen Mohammad & Party (2020) 172 TR (A) 893 (All-HC) : 2019 TaxPub(DT) 7720 (All-HC) |
82
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| INCOME TAX : CASE LAW DIGESTS - Cognizant Technology Solutions India (P) Ltd. v. CIT (2020) 172 TR (A) 893 (Mad-HC) : 2019 TaxPub(DT) 7444 (Mad-HC) : (2019) 310 CTR (Mad) 350 |
82
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| INCOME TAX : CASE LAW DIGESTS - Dev Raj Garg v. Pr. CIT (2020) 172 TR (A) 891 (Chd-Trib) : 2019 TaxPub(DT) 7479 (Chd-Trib) : (2019) 202 TTJ (Chd-Trib) 1138 |
80
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| INCOME TAX : CASE LAW DIGESTS - Devas Multimedia (P) Ltd. v. Pr. CIT (2020) 172 TR (A) 890 (Karn-HC) : 2019 TaxPub(DT) 7737 (Karn-HC) : (2019) 419 ITR 391 (Karn) : (2020) 268 Taxman 150 (Karn) : (2019) 311 CTR (Karn) 313 |
79
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| INCOME TAX : CASE LAW DIGESTS - DLF Info City Development (Kolkata) Ltd. v. Asstt. CIT (2020) 172 TR (A) 873 (Del-Trib) : 2019 TaxPub(DT) 7824 (Del-Trib) |
63
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| INCOME TAX : CASE LAW DIGESTS - Dr. K. Moidu v. Dy. CIT (2020) 172 TR (A) 881 (COC-Trib) : 2019 TaxPub(DT) 7825 (Coch-Trib) |
70
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Smt. Indramati C. Pandey Widow (2020) 172 TR (A) 897 (Ahm-Trib) : 2019 TaxPub(DT) 7699 (Ahd-Tribl) |
85
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Vipul Infracon (P) Ltd. (2020) 172 TR (A) 860 (Del-Trib) : 2019 TaxPub(DT) 7731 (Del-Trib) |
51
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| INCOME TAX : CASE LAW DIGESTS - G Mangalchand (HUF) v. ITO (2020) 172 TR (A) 874 (Chen-Trib) : 2019 TaxPub(DT) 7832 (Chenn-Trib) |
64
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| INCOME TAX : CASE LAW DIGESTS - GAG Construction (P) Ltd. v. Asstt. CIT (2020) 172 TR (A) 875 (Del-Trib) : 2019 TaxPub(DT) 7833 (Del-Trib) |
65
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| INCOME TAX : CASE LAW DIGESTS - Geetamber Ananad v. Asstt. CIT (2020) 172 TR (A) 880 (Del-Trib) : 2019 TaxPub(DT) 7488 (Del-Trib) |
70
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| INCOME TAX : CASE LAW DIGESTS - Globsyn Technologies Ltd. v. ITO (2020) 172 TR (A) 862 (Kol-Trib) : 2019 TaxPub(DT) 7678 (Kol-Trib) |
52
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| INCOME TAX : CASE LAW DIGESTS - Haldia IOC Employees Welfare Co-op. Credit Society v. Asstt. CIT (2020) 172 TR (A) 876 (Kol-Trib) : 2019 TaxPub(DT) 7839 (Kol-Trib) |
65
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| INCOME TAX : CASE LAW DIGESTS - Hindustan Steel India v. ITO (2020) 172 TR (A) 877 (Mum-Trib) : 2019 TaxPub(DT) 7680 (Mum-Trib) |
67
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| INCOME TAX : CASE LAW DIGESTS - Hope Textiles Ltd. v. ACIT (2020) 172 TR (A) 886 (Ind-Trib) : 2019 TaxPub(DT) 7682 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Indian Education Society v. ITO (2020) 172 TR (A) 855 (Del-Trib) : 2019 TaxPub(DT) 7717 (Del-Trib) : (2019) 76 ITR (Trib) 21 (Del-Trib) |
46
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Ashok Kumar (2020) 172 TR (A) 861 (Chd-Trib) : 2019 TaxPub(DT) 7701 (Chd-Trib) |
51
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| INCOME TAX : CASE LAW DIGESTS - J.J.R. Chaitanya v. Asstt. CIT (2020) 172 TR (A) 888 (Hyd-Trib) : 2019 TaxPub(DT) 7844 (Hyd-Trib) |
77
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| INCOME TAX : CASE LAW DIGESTS - Jagadish Uddav Kulkarni v. ITO (2020) 172 TR (A) 894 (Pun-Trib) : 2019 TaxPub(DT) 7540 (Pune-Trib) |
83
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| INCOME TAX : CASE LAW DIGESTS - Jt. CIT (OSD) v. Barry Callebaut India (P) Ltd. (2020) 172 TR (A) 869 (Mum-Trib) : 2019 TaxPub(DT) 7667 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kailash A. Kothari v. ITO (2020) 172 TR (A) 896 (Mum-Trib) : 2019 TaxPub(DT) 7543 (Mum-Trib) |
84
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| INCOME TAX : CASE LAW DIGESTS - Luxmi Foodgrains P. Ltd. v. ITO (2020) 172 TR (A) 872 (Chan-Trib) : 2019 TaxPub(DT) 7793 (Chd 'A'-Trib) |
62
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| INCOME TAX : CASE LAW DIGESTS - M.A. Zahid v. Asstt. CIT (OSD) (2020) 172 TR (A) 885 (Kar-HC) : 2019 TaxPub(DT) 7749 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - NTPC-Sail Power Co. (P) Ltd. v. Dy. CIT (2020) 172 TR (A) 863 (Del-Trib) : 2019 TaxPub(DT) 7691 (Del-Trib) |
53
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| INCOME TAX : CASE LAW DIGESTS - Pasa Resources (P) Ltd. v. ACIT (2020) 172 TR (A) 874 (Ran-Trib) : 2019 TaxPub(DT) 7692 (Ranchi-Trib) |
64
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Ankush Saluja (2020) 172 TR (A) 881 (Del-HC) : 2019 TaxPub(DT) 7734 (Del-HC) : (2019) 419 ITR 431 (Del) |
71
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Vishnu Enterprises (2020) 172 TR (A) 892 (Bom-HC) : 2019 TaxPub(DT) 7755 (Bom-HC) |
81
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| INCOME TAX : CASE LAW DIGESTS - Saga Realtors (P) Ltd. v. ACIT (2020) 172 TR (A) 860 (Del-Trib) : 2019 TaxPub(DT) 7695 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Samba Publishing Company (P) Ltd. v. Dy. CIT (2020) 172 TR (A) 869 (Chen-Trib) : 2019 TaxPub(DT) 7696 (Chenn-Trib) |
59
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| INCOME TAX : CASE LAW DIGESTS - Shelendra Kumar Jain v. Pr. CIT (2020) 172 TR (A) 890 (Del-Trib) : 2019 TaxPub(DT) 7700 (Del-Trib) |
79
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| INCOME TAX : CASE LAW DIGESTS - Sudha Agro Oil & Chemical Industries Ltd. v. Asstt. CIT (2020) 172 TR (A) 883 (Vis-Trib) : 2019 TaxPub(DT) 7713 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tieto India (P) Ltd. v. Dy. CIT (2020) 172 TR (A) 855 (Pun-Trib) : 2019 TaxPub(DT) 7719 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Times VPL Ltd. v. CIT (2020) 172 TR (A) 884 (Kar-HC) : 2019 TaxPub(DT) 7752 (Karn-HC) : (2020) 421 ITR 170 (Karn) : (2020) 312 CTR (Karn) 284 |
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| INCOME TAX : CASE LAW DIGESTS - Tripura State Electricity Corporation Ltd. v. Dy. CIT (2020) 172 TR (A) 868 (Gau-Trib) : 2019 TaxPub(DT) 7721 (Gau-Trib) |
58
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| INCOME TAX : CASE LAW DIGESTS - Vashulinga Finance (P) Ltd. v. Dy. CIT (2020) 172 TR (A) 873 (Del-HC) : 2019 TaxPub(DT) 7754 (Del-HC) |
63
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| INCOME TAX : CASE LAW DIGESTS - Vasudev Infrastructure (P) Ltd. v. ACIT (2020) 172 TR (A) 862 (Del-Trib) : 2019 TaxPub(DT) 7726 (Del-Trib) |
52
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| INCOME TAX : CASE LAW DIGESTS - Venkateswara Vara Prasada Rao Karipineni v. Asstt. CIT (2020) 172 TR (A) 870 (Vis-Trib) : 2019 TaxPub(DT) 7728 (Visakha Trib) |
60
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| INCOME TAX : CASE LAW DIGESTS - Vibhut Builders & Engg. (P) Ltd. v. ITO (2020) 172 TR (A) 880 (Del-Trib) : 2019 TaxPub(DT) 7729 (Del-Trib) : (2019) 76 ITR (Trib) 24 (Del-Trib) |
69
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| INCOME TAX : CASE LAW DIGESTS - William Scott Pinckney v. Dy. CIT (2020) 172 TR (A) 858 (Del-HC) : 2019 TaxPub(DT) 7771 (Del 'D'-Trib) |
49
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| CORPORATE LAWS & GST : STATUTES - COVID-19 Related Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR)—General Circular No. 15/2020, dtd. 10-4-2020 F. No. CSR-01/4/2020-CSR-MCA |
88
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| CORPORATE LAWS & GST : STATUTES - Filings Under Section 124 and Section 125 of the Companies Act 2013—General Circular No. 16/2020, dtd. 13-4-2020 File No. 16/01/2018-IEPFA (Vol. II) |
89
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| CORPORATE LAWS & GST : STATUTES - Clarification on Passing of Ordinary and Special Resolutions by Companies under the Companies Act, 2013—General Circular No. 17/2020, dtd. 13-4-2020 F No 2/1/2020-CL-V |
90
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| CORPORATE LAWS & GST : STATUTES - Holding of Annual General Meetings by Companies Whose Financial Year has ended on 31st December, 2019—General Circular No. 18/2020, dtd. 21-4-2020 F. No. 2/4/2020-CL-V |
93
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| CORPORATE LAWS & GST : STATUTES - Special Registration Procedure for Specific Class of Persons—Notification No. 10/2020 – Central Tax, dtd. 21-3-2020 [F. No.20/06/03/2020-GST] |
93
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| CORPORATE LAWS & GST : STATUTES - Corporate Debtors under IBC who are under IRP or RP, to follow special procedure—Regarding—Notification No. 11/2020 – Central Tax, dtd. 21-3-2020 [F.No.20/06/03/2020-GST] |
94
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| CORPORATE LAWS & GST : STATUTES - Amendment in Notification No. 21/2019-Central Tax, dated the 23rd April, 2019—Regarding—Notification No. 12/2020 – Central Tax, dtd. 21-3-2020 [F.No.20/06/03/2020-GST] |
96
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| CORPORATE LAWS & GST : STATUTES - Certain Registered Persons Whose Aggregate Turnover Exceeds Rs.100 Crores Required to Prepare Invoice—Notification No. 13/2020– Central Tax, dtd. 21-3-2020 [F. No.20/06/03/2020-GST] |
96
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| CORPORATE LAWS & GST : STATUTES - Invoice Issued by a Certain Registered Persons, whose Aggregate Turnover Exceeds Rs. 500 Crores to have Dynamic Quick Response (QR) Code—Notification No. 14/2020– Central Tax, dtd. 21-3-2020 [F. No.20/06/03/2020-GST] |
97
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| CORPORATE LAWS & GST : STATUTES - Time Limit for Furnishing Annual Return Electronically for the Financial Year 2018-2019 Extended Till 30-06-2020—Notification No. 15/2020 – Central Tax, dtd. 23-3-2020 [F.No CBEC-20/06/04/2020-GST] |
97
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| CORPORATE LAWS & GST : STATUTES - Central Goods and Services Tax (Third Amendment) Rules, 2020—Notification No. 16/2020 – Central Tax, dtd. 23-3-2020 [F. No.CBEC-20/06/04/2020-GST] |
98
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| CORPORATE LAWS & GST : STATUTES - Provisions of Sub-Section (6B) or Sub-Section (6C) of the CGST Act to not to Apply to Certain Persons—Regarding—Notification No. 17/2020 – Central Tax, dtd. 23-3-2020 [F. No.CBEC-20/06/04/2020-GST] |
101
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| CORPORATE LAWS & GST : STATUTES - Individuals to Undergo Authentication of Aadhaar number, in order to be Eligible for Registration—Regarding—Notification No. 18/2020 – Central Tax, dtd. 23-3-2020 [F. No.CBEC-20/06/04/2020-GST] |
102
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| CORPORATE LAWS & GST : STATUTES - Certain Persons to Undergo Authentication of Aadhaar Number, in Order to be Eligible for Registration—Regarding—Notification No. 19/2020 – Central Tax, dtd. 23-3-2020 [F. No.CBEC-20/06/04/2020-GST] |
102
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| CORPORATE LAWS & GST : STATUTES - Further Amendment in Notification No.26/2019-Central Tax, dated: 28-6-2019—Notification No. 20/2020 – Central Tax, dtd. 23-3-2020 [F.No.CBEC-20/06/04/2020-GST] |
103
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| CORPORATE LAWS & GST : STATUTES - Amendment in Notification No. 45/2019–Central Tax, dated9-10-2019—Notification No. 21 /2020 – Central Tax, dtd. 23-3-2020 [F. No.CBEC-20/06/04/2020-GST] |
104
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| CORPORATE LAWS & GST : STATUTES - Further Amendment in Notification No.46/2019–Central Tax, dated 9-10-2019—Regarding—Notification No. 22/2020 – Central Tax, dtd. 23-3-2020 [F. No.CBEC-20/06/04/2020-GST] |
104
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| CORPORATE LAWS & GST : STATUTES - Further Amendment in Notification No.28/2019–Central Tax, dated 28-06-2019—Notification No. 23/2020 – Central Tax, dtd. 23-3-2020 [F. No.CBEC-20/06/04/2020-GST] |
105
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| CORPORATE LAWS & GST : STATUTES - Amendment in Notification No. 27/2019–Central Tax, dated 28-06-2019—Regarding—Notification No. 24 /2020 – Central Tax, dtd. 23-3-2020 [F. No.CBEC-20/06/04/2020-GST] |
106
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| CORPORATE LAWS & GST : STATUTES - Further Amendment in Notification No.44/2019–Central Tax, dated 9-10-2019—Regarding—Notification No. 25/2020 – Central Tax, dtd. 23-3-2020 [F. No.CBEC-20/06/04/2020-GST] |
106
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| CORPORATE LAWS & GST : STATUTES - Further Amendment in Notification No.29/2019–Central Tax, dated 28-06-2019—Regarding—Notification No. 26 /2020 – Central Tax, dtd. 23-3-2020 [F. No.CBEC-20/06/04/2020-GST] |
107
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| CORPORATE LAWS & GST : STATUTES - Certain Registered Persons having Turnover of up to Rs. 1.5 crores to Follow Special Procedure—Notification No. 27/2020 – Central Tax, dtd. 23-3-2020 [F. No.CBEC-20/06/04/2020-GST] |
108
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| CORPORATE LAWS & GST : STATUTES - Extention of Time Limit for Furnishing the details of outward supplies in FORM GSTR-1—Regarding—Notification No. 28/2020 – Central Tax, dtd. 23-3-2020 [F. No.CBEC-20/06/04/2020-GST] |
109
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| CORPORATE LAWS & GST : STATUTES - Furnishing of FORM GSTR-3B for the Months from April, 2020 to September, 2020—Regarding—Notification No. 29/2020 – Central Tax, dtd. 23-3-2020 [F. No. CBEC-20/06/04/2020-GST] |
109
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.11/2017-Central Tax (Rate), dated 28-06-2017—Regarding—Notification No. 02/2020- Central Tax (Rate), dtd. 26-3-2020 [F. No. 354/32/2020-TRU] |
110
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.1/2017-Central Tax (Rate), dated 28-06-2017—Regarding—Notification No. 03/2020-Central Tax (Rate), dtd. 25-3-2020 [F.No. 354/34/2020-TRU] |
111
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 8/2017-Integrated Tax (Rate), dated 28-06-2017—Regarding—Notification No. 02/2020- Integrated Tax (Rate), dtd. 26-3-2020 [F. No. 354/32/2020- TRU] |
111
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.1/2017-Integrated Tax (Rate), dated 28-06-2017-Regarding—Notification No. 03/2020-Intergrated Tax (Rate), dtd. 25-3-2020 [F.No. 354/34/2020-TRU] |
111
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.11/2017-Union Territory Tax (Rate), dated:28-06-2017-Regarding—Notification No. 02/2020- Union Territory Tax (Rate), dtd. 26-3-2020 [F. No. 354/32/2020- TRU] |
111
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.1/2017–Union Territory Tax (Rate), dated the 28th June, 2017—Notification No. 03/2020-Union Territory Tax (Rate), dtd. 25-3-2020 [F.No.354/34/2020 -TRU] |
111
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