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TR Vol-174 Issue-2, 13 July 2020
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INCOME TAX : NEWS YOU CAN USE - Aadhaar-Pan : Govt extends last date for Aadhaar-PAN linking to March 31, 2021 2 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax Refunds : CBDT allows processing of I-T refund claims for old non-scrutiny cases till Oct 31, 2020 2 >>   
INCOME TAX : NEWS YOU CAN USE - Sovereign Gold Bond : RBI fixes Sovereign Gold Bond price at Rs 4,852 a gram, issue opens July 6 3 >>   
INCOME TAX : NEWS YOU CAN USE - Sovereign wealth funds to get tax relief on infrastructure bets; CBDT 4 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income Arising to a Body or Authority or Board or Trust or Commission—Notification No. 36/2020, dtd. 25-6-2020 [F. No. 300196/38/2017-ITA-I] 5 >>   
INCOME TAX : SUBSCRIBER’S QUERIES - Capital gains—Residential house—Gift to daughters—Tax issues 6 >>   
INCOME TAX : ARTICLES - New Rules of Residence—CA. MANOJ GUPTA 7 >>   
INCOME TAX : ARTICLES - Unjust Enrichment of CBDT—MUKESH KABRA 13 >>   
INCOME TAX : ARTICLES - Without Jurisdiction Initiation of Re-Assessment Proceedings and Consequential Orders on Such Re-Opening Maintainable?—AKHILESH KUMAR SAH 23 >>   
INCOME TAX : CASE LAW DIGESTS - Abhishek Acharya v. ITO (2020) 174 TR (A) 187 (Mum-Trib) : 2019 TaxPub(DT) 7595 (Mum-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - ACIT v. G.M.R. Projects Pvt. Ltd. (2020) 174 TR (A) 172 (Bang-Trib) : 2018 TaxPub(DT) 8051 (Bengaluru C Bench) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Affliated Computer Services of India (P.) Ltd. v. Dy. CIT (2020) 174 TR (A) 146 (Bang-Trib) : 2020 TaxPub(DT) 1479 (Bang 'A'-Trib) 30 >>   
INCOME TAX : CASE LAW DIGESTS - Alcatel Lucent India Ltd. v. ACIT (2020) 174 TR (A) 189 (Del-Trib) : 2020 TaxPub(DT) 472 (Del-Trib) : (2020) 77 ITR (Trib) 694 (Del-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Anant Steels (P.) Ltd. v. ITO (2020) 174 TR (A) 204 (Ind-Trib) : 2020 TaxPub(DT) 1588 (Ind-Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Anil Suri v. Dy. CIT (2020) 174 TR (A) 145 (Chn-Trib) : 2019 TaxPub(DT) 8339 (Chd-Trib) 29 >>   
INCOME TAX : CASE LAW DIGESTS - Ankur Poddar v. Pr. CIT (2020) 174 TR (A) 206 (Kol-TRIB) : 2020 TaxPub(DT) 1900 (Kol-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Areva T & D India Ltd. v. Asstt. CIT (2020) 174 TR (A) 160 (Mad-HC) : 2020 TaxPub(DT) 790 (Mad-HC) 43 >>   
INCOME TAX : CASE LAW DIGESTS - Aricent Technologies Holdings Ltd. v. Addl. CIT (2020) 174 TR (A) 157 (Del-Trib) : 2020 TaxPub(DT) 29 (Del-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - Ashish Kumar Ankit Kumar & Co. v. Asstt. CIT (2020) 174 TR (A) 209 (Ahm-Trib) : 2020 TaxPub(DT) 1036 (Ahd-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Bellsonica Auto Component India (P) Ltd. (2020) 174 TR (A) 162 (Del-Trib) : 2020 TaxPub(DT) 1371 (Del-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Mcnally Bharat Engineering Co. Ltd. (2020) 174 TR (A) 145 (Kol-Trib) : 2020 TaxPub(DT) 242 (Kol-Trib) 28 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Rashmikant V. Shah (2020) 174 TR (A) 175 (Mum-Trib) : 2020 TaxPub(DT) 614 (Mum-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - B. Rajeswar Rao v. Asstt. CIT (2020) 174 TR (A) 173 (Hyd-Trib) : 2019 TaxPub(DT) 8340 (Hyd-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - Best Film Corporation v. Dy. CIT (2020) 174 TR (A) 196 (Amr-Trib) : 2019 TaxPub(DT) 7514 (Asr-Trib) : (2019) 202 TTJ (Asr-Trib) 37 77 >>   
INCOME TAX : CASE LAW DIGESTS - Bihar State Hydroelectric Power Corporation Ltd. v. CIT (2020) 174 TR (A) 203 (Pat-HC) : 2019 TaxPub(DT) 8060 (Pat-HC) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Centrum Broking Ltd. v. Dy. CIT (2020) 174 TR (A) 156 (Mum-Trib) : 2019 TaxPub(DT) 7201 (Mum-Trib) 39 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Bagga Distilleries Hyderabad (P) Ltd. (2020) 174 TR (A) 197 (AP-HC) : 2020 TaxPub(DT) 1019 (AP-HC) 78 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Endeka Ceramics (India) (P) Ltd. (2020) 174 TR (A) 177 (Kar-HC) : 2020 TaxPub(DT) 671 (Karn-HC) : (2020) 313 CTR (Karn) 238 59 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. G.R. Padmanabhan (INDL) (2020) 174 TR (A) 177 (Mad-HC) : 2019 TaxPub(DT) 8230 (Mad-HC) 60 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Jeppiar (2020) 174 TR (A) 205 (Mad-HC) : 2019 TaxPub(DT) 13 (Mad-HC) : (2018) 409 ITR 511 (Mad) 85 >>   
INCOME TAX : CASE LAW DIGESTS -CIT v. Syndicate Bank (2020) 174 TR (A) 151 (Kar-HC) : 2020 TaxPub(DT) 697 (Karn-HC) : (2020) 313 CTR (Karn) 76 34 >>   
INCOME TAX : CASE LAW DIGESTS - Cortex Enterprises v. ITO (2020) 174 TR (A) 166 (Chen-Trib) : 2019 TaxPub(DT) 7458 (Chenn 'B'-Trib) : (2019) 200 TTJ (Chenn 'B'-Trib) 12 48 >>   
INCOME TAX : CASE LAW DIGESTS - Deepak Valji Karia v. Tax Recovery Officer & Ors. (2020) 174 TR (A) 199 (Bom-HC) : 2020 TaxPub(DT) 793 (Bom-HC) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Dhanalakshmi Srinivasan Chit Funds (P) Ltd. v. Pr. CIT (2020) 174 TR (A) 200 (Mad-HC) : 2020 TaxPub(DT) 1444 (Mad-HC) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Dr. Subash Chandra Jena v. Asstt. CIT (2020) 174 TR (A) 208 (Ctk-Trib) : 2020 TaxPub(DT) 212 (Ctk-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Shivaji Bhagwanrao Jadhav (2020) 174 TR (A) 148 (Pune-Trib) : 2019 TaxPub(DT) 7706 (Pune-Trib) 32 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Tech Data Advanced Solutions (India) (P) Ltd. (2020) 174 TR (A) 188 (Mum-Trib) : 2019 TaxPub(DT) 6578 (Mum-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Vishram Developers (2020) 174 TR (A) 179 (Pun-Trib) : 2020 TaxPub(DT) 1566 (Pune-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Yahoo Software Development (P) Ltd. (2020) 174 TR (A) 146 (BANG-Trib) : 2020 TaxPub(DT) 1947 (Bang-Trib) 29 >>   
INCOME TAX : CASE LAW DIGESTS - Empire Capital (P) Ltd. v. ACIT (2020) 174 TR (A) 153 (Mum-Trib) : 2019 TaxPub(DT) 7675 (Mum-Trib) : (2020) 181 ITD 173 (Mum-Trib) 36 >>   
INCOME TAX : CASE LAW DIGESTS - Enadimangalam Service Cooperative Bank Ltd. v. ITO (2020) 174 TR (A) 181 (COC-Trib) : 2020 TaxPub(DT) 1822 (Coch-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Honeywell Technology Solutions Lab (P) Ltd. v. Asstt. CIT (2020) 174 TR (A) 180 (Bang-Trib) : 2019 TaxPub(DT) 5055 (Bang-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - IDBI Bank Ltd. v. Dy. CIT (2020) 174 TR (A) 149 (Mum-Trib) : 2020 TaxPub(DT) 36 (Mum-Trib) 33 >>   
INCOME TAX : CASE LAW DIGESTS - IL & FS Engineering & Construction Co. Ltd. v. Dy. CIT (2020) 174 TR (A) 207 (Hyd-Trib) : 2019 TaxPub(DT) 5695 (Hyd-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Mechan Resorts LLP (2020) 174 TR (A) 175 (Mum-Trib) : 2019 TaxPub(DT) 8420 (Ahd-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Rupam Rajendra Gorecha (2020) 174 TR (A) 203 (Ahm-Trib) : 2019 TaxPub(DT) 7143 (Ahd-Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - JP Morgan Chase Bank N.A., JP Morgan Tower v. Dy. CIT (2020) 174 TR (A) 205 (Mum-Trib) : 2020 TaxPub(DT) 101 (Mum-Trib) : (2020) 203 TTJ (Mum-Trib) 443 86 >>   
INCOME TAX : CASE LAW DIGESTS - Kailash Chand Agarwal v. ACIT (2020) 174 TR (A) 169 (Jai-Trib) : 2020 TaxPub(DT) 1160 (Jp-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Kesarwani Sheetalaya Sahson v. Dy. CIT (2020) 174 TR (A) 161 (All-Trib) : 2020 TaxPub(DT) 558 (Allahabad Tribunal) 44 >>   
INCOME TAX : CASE LAW DIGESTS - Lakshmi Ram Thakuria v. ITO (2020) 174 TR (A) 180 (Guw-Trib) : 2019 TaxPub(DT) 6539 (Gau-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Late Prakash Chand Surana v. Dy. CIT (2020) 174 TR (A) 209 (JP-Trib) : 2020 TaxPub(DT) 1384 (Jp-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Laxmi Ventures (India) Ltd. v. Dy. CIT (2020) 174 TR (A) 150 (Mum-Trib) : 2020 TaxPub(DT) 108 (Mum-Trib) 33 >>   
INCOME TAX : CASE LAW DIGESTS - Lingasugur Taluk Fedder Pattin Souharda Sahakari Niyamat Lingasugur v. ITO (2020) 174 TR (A) 182 (Bang-Trib) : 2020 TaxPub(DT) 962 (Bang-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Minal Systems (P) Ltd. v. DY. CIT (2020) 174 TR (A) 173 (Del-Trib) : 2020 TaxPub(DT) 1975 (ITAT-Del) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Monarch v. ITO (2020) 174 TR (A) 199 (Kar-HC) : 2020 TaxPub(DT) 1543 (Karn-HC) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Mphasis Ltd. v. Dy. CIT (2020) 174 TR (A) 188 (Kar-HC) : 2020 TaxPub(DT) 803 (Karn-HC) 70 >>   
INCOME TAX : CASE LAW DIGESTS -Nahalchand Laloochand (P) Ltd. v. DCIT (2020) 174 TR (A) 154 (Mum-Trib) : 2020 TaxPub(DT) 423 (Mum-Trib) : (2020) 77 ITR (Trib) 664 (Mum-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Numaligarh Refinery Ltd. v. Dy. CIT (2020) 174 TR (A) 151 (Gau-Trib) : 2019 TaxPub(DT) 6437 (Gau-Trib) 34 >>   
INCOME TAX : CASE LAW DIGESTS - Poomangalam Service Co-operative Bank Ltd. v. ITO (2020) 174 TR (A) 182 (COC-Trib) : 2020 TaxPub(DT) 1617 (Coch-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT (E) v. National Health & Education Society (2020) 174 TR (A) 148 (Bom-HC) : 2020 TaxPub(DT) 1466 (Bom-HC) 31 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Akshay Sobti (2020) 174 TR (A) 152 (Del-HC) : 2020 TaxPub(DT) 267 (Del-HC) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Prateek Buildtech (India) (P) Ltd. v. A CIT (2020) 174 TR (A) 198 (Del-Trib) : 2020 TaxPub(DT) 1402 (Del-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Rajendra Shringi v. Dy. CIT (2020) 174 TR (A) 207 (JP-Trib) : 2020 TaxPub(DT) 275 (Jp-Trib) : (2020) 77 ITR (Trib) 85 (Jp-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Recon Dies & Tools (P) Ltd. v. DCIT (2020) 174 TR (A) 202 (Mum-Trib) : 2020 TaxPub(DT) 1064 (Mum-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Shalimar Pellet Feeds Ltd. v. ACIT (2020) 174 TR (A) 155 (Kol-Trib) : 2020 TaxPub(DT) 850 (Kol-Trib) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Shree Venkatesh Buildcon (P) Ltd. v. Dy. CIT (2020) 174 TR (A) 150 (Pun-Trib) : 2020 TaxPub(DT) 1545 (Pune-Trib) 33 >>   
INCOME TAX : CASE LAW DIGESTS - Shreno Ltd. v. Asstt. CIT (2020) 174 TR (A) 152 (Ahd-Trib) : 2019 TaxPub(DT) 8445 (Ahd-Trib) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Sindh Punjab Mercantile Credit Sahkarita Ltd. v. ITO (2020) 174 TR (A) 201 (Ind-Trib) : 2019 TaxPub(DT) 7610 (Ind-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Singh Construction Co. v. ITO (2020) 174 TR (A) 166 (Del-Trib) : 2020 TaxPub(DT) 1032 (Del 'B'-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - Sodexo SVC India (P) Ltd. v. Dy. CIT (2020) 174 TR (A) 204 (Mum-Trib) : 2020 TaxPub(DT) 2002 (ITAT-Mum) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Suresh Kumar Jain v. Asstt. CIT (2020) 174 TR (A) 174 (Visakhapatnam-Trib) : 2020 TaxPub(DT) 182 (Visakha Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - Swadesh Trading Co. v. Dy. CIT (2020) 174 TR (A) 187 (Kar-HC) : 2019 TaxPub(DT) 7256 (Karn-HC) : (2019) 310 CTR (Karn) 814 69 >>   
INCOME TAX : CASE LAW DIGESTS - Synthesis Developers (P) Ltd. v. Pr. CIT (2020) 174 TR (A) 206 (Mum-Trib) : 2020 TaxPub(DT) 1314 (Ahd-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Tsys Card Tech Services Ltd. v. Dy. CIT (2020) 174 TR (A) 190 (Del-HC) : 2020 TaxPub(DT) 193 (Del-HC) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Union Bank of India v. DCIT (2020) 174 TR (A) 149 (Mum-Trib) : 2019 TaxPub(DT) 6543 (Mum-Trib) 32 >>   
INCOME TAX : CASE LAW DIGESTS - University of Agricultural Employees House Building Co-op. Society Ltd. v. Asstt. CIT (2020) 174 TR (A) 197 (Bang-Trib) : 2019 TaxPub(DT) 8199 (Bang-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Vasavi Vidhya Trust v. ITO (2020) 174 TR (A) 154 (Mad-HC) : 2020 TaxPub(DT) 701 (Mad-HC) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Vodafone M-Pesa Ltd. v. Dy. CIT (2020) 174 TR (A) 171 (Mum-Trib) : 2020 TaxPub(DT) 435 (Mum-Trib) 54 >>   
INTERNATIONAL TAXATION : ARTICLES - Transfer Pricing Comparable and Benchmarking in Covid Times—SRIVATSAN RANGNATHAN 92 >>   
Corporate Laws & GST Mini Magazine : NEWS YOU CAN USE - SEBI : SEBI considers allowing futures trading in petrol, diesel: Official 96 >>   
Corporate Laws & GST Mini Magazine : NEWS YOU CAN USE - SEBI notifies new regulations for registered investment advisers 97 >>   
Corporate Laws & GST Mini Magazine : NEWS YOU CAN USE - GST : E-way bill generation showing green shoots of economic recovery: GSTN 97 >>   
Corporate Laws & GST Mini Magazine : NEWS YOU CAN USE - No GST on membership or admission fee: Maharashtra AAAR 98 >>   
Corporate Laws & GST Mini Magazine : NEWS YOU CAN USE - Only T&D exempt, transactions between power utilities may attract GST: AAR 99 >>   
Corporate Laws & GST Mini Magazine : NEWS YOU CAN USE - Software consulting services provided to Indian company's foreign client liable to GST 99 >>   
Corporate Laws & GST Mini Magazine : STATUTES - Amendment of Schedule VII—Clarification on CSR Contribution to PM Cares Fund—General Circular No. 25/2020, dtd. 25-6-2020 [F. No. 13/18/2019-CSR] 101 >>   
Corporate Laws & GST Mini Magazine : STATUTES - Extension of the Last Date of Filing of Form NFRA-2-Reg.—General Circular No. 26/2020, dtd. 6-7-2020 [F. No. 7/39/2019-CL-l] 101 >>   
Corporate Laws & GST Mini Magazine : STATUTES - Companies (Appointment and Qualification of Directors) Third Amendment Rules, 2020—Amendment in Rule 6—Notification No. G.S.R. 396(E), dtd. 23-6-2020 [F. NO. 8/4/2018-CL-I- PART I] 101 >>   
Corporate Laws & GST Mini Magazine : STATUTES - Power of Central Government to Amend Schedules—Amendment of Schedule VII—Notification No. G.S.R. 399(E), dtd. 23-6-2020 [F. No. 13/18/2019-CSR] 102 >>   
Corporate Laws & GST Mini Magazine : STATUTES - Companies (Meetings of Board and its Powers) Second Amendment Rules, 2020—Amendment in Rule 4—Notification No. G.S.R. 395(E), dtd. 23-6-2020 [F. No. 1/32/2013-CL-V-PART] 102 >>   
Corporate Laws & GST Mini Magazine : STATUTES - Companies (Removal of Names of Companies From The Register of Companies) Amendment Rules, 2020—Notification No. G.S.R. 420(E), dtd. 29-6-2020 [F.No.1/28/2013-CL-V(PART)] 103 >>   
Corporate Laws & GST Mini Magazine : ARTICLES - Extention of Timelines by SEBI for Compliances w.r.t. NCDs, NCRPS, CPs and MDS Amidst COVID-19 Pandemic—S. SWAMINATHAN 105 >>   
Corporate Laws & GST Mini Magazine : ARTICLES - RCM under GST on Director’s Remuneration—DIVYA RATHI 107 >>   
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