| INCOME TAX : NEWS YOU CAN USE - EPFO : EPFO records 318,000 new enrolments in May amid Covid-19-induced lockdown |
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| INCOME TAX : NEWS YOU CAN USE - IBBI : Cheaper, faster and easier insolvency resolution process on cards for MSMEs; IBBI |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax Department : Over 7,000 cases disposed of under I-T dept's faceless assessment process |
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| INCOME TAX : NEWS YOU CAN USE - ITAT : In a landmark judgment, ITAT orders payment of tax on Rs 196 crore stashed abroad |
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| INCOME TAX : STATUTES - One-Time Relaxation for Verification of Tax-Returns for the Assessment years 2015-16, 2016-17, 2017-18, 2018-19 and 2019-20—Circular No. 13/2020, dtd. 13-7-2020 [F. No. 225/59/2020/ITA-II] |
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| INCOME TAX : STATUTES - Clarification in Relation to Notification Issued Under Clause (v) of Proviso to Section 194N of the ITA, 1961 (the Act) Prior to its Amendment by Finance Act, 2020)—Circular No. 14/2020, dtd. 20-7-2020 F. No. 370142/27/2020-TPL |
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| INCOME TAX : STATUTES - Notification of Sovereign Wealth Fund Under Section 10(23FE) of the Income Tax Act, 1961—Circular No. 15 of 2020, dtd. 22-7-2020 [F.No.370142/26/ 2020-TPL] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income Arising to a Body or Authority or Board or Trust or Commission—Notified Authority—Greater Noida Industrial Development Authority—Notification No. 33/2020, dtd. 23-6-2020 |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income Arising to a Body or Authority or Board or Trust or Commission—Notified Authority—Maharashtra Electricity Regulatory Commission—Notification. No. 34/2020, dtd. 23-6-2020 |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income Arising to a Body or Authority or Board or Trust or Commission—Notified Authority—Odisha and Jharkhand Real Estate Regulatory Authority—Notification No. 37/2020, dtd. 25-6-2020 |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of Specified Person from Investment in Specified Entities—Specified Businesses—Notification No. 44/2020, dtd. 6-7-2020 [F. No. 370142/24/2020-TPL] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income Arising to a Body or Authority or Board or Trust or Commission—Notified Authority—National Aviation Security Fee Trust—Notification No. 46/2020, dtd. 13-7-2020 |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income Arising to a Body or Authority or Board or Trust or Commission—Notified Authority—Goa and Telangana Real Estate Regulatory Authority—Notification No. 47/2020, dtd. 13-7-2020 |
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| INCOME TAX : STATUTES - Section 138(1)(a)—Disclosure of Information Respecting Assessees—Additional Secretary and Development Commissioner, Ministry of Micro Small and Medium Enterprises Specified—Notification No. 48/2020, dtd. 14-7-2020 |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income Arising to a Body or Authority or Board or Trust or Commission—Notified Authority—Bihar Real Estate Regulatory Authority—Notification No. 49/2020, dtd. 17-7-2020 |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income Arising to a Body or Authority or Board or Trust or Commission—Notified Authority—Tamil Nadu e-Governance Agency Notified—Notification No. 50/2020, dtd. 21-7-2020 |
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| INCOME TAX : STATUTES - Section 138(1)(a)—Disclosure of Information Respecting Assessees—Joint Secretary (Farmers Welfare), Department of Agriculture, Co-operation—Notification No. 51/2020, dtd. 21-7-2020 [F. No. 225/49/2019-ITA.II] |
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| INCOME TAX : STATUTES - Section 138(1)(a)—Disclosure of Information Respecting Assessees—Notified Authorities—Notification No. 52/2020, dtd. 21-7-2020 [F. No. 225/53/2020-ITA.II] |
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| INCOME TAX : STATUTES - CBDT to Start e-Campaign on Voluntary Compliance of Income Tax for F.Y. 2018-19 from 20th July, 2020—Press Release, dtd. 18-7-2020 |
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| INCOME TAX : STATUTES - New Form 26AS is the Faceless Hand-Holding of the Taxpayers—Press Release, dtd. 18-7-2020 |
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| INCOME TAX : STATUTES - Memorandum of Understanding(MoU) between CBDT and MoMSME Signed today—Press Release, dtd. 20-7-2020 |
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| INCOME TAX : STATUTES - Memorandum of Understanding(MoU) between CBDT and CBIC Signed today—Press Release, dtd. 21-7-2020 |
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| INCOME TAX : STATUTES - 160th Income Tax Day : A Journey Towards Nation Building—Press Release, dtd. 24-7-2020 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Section 12AB—Registration of Trusts—Deferment of new procedure |
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| INCOME TAX : ARTICLES - Can CBDT issue Circulars Explaining the Legal Provision to Apply on Retrospective Basis?—CA. V.K. SUBRAMANI |
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| INCOME TAX : ARTICLES - Micro, Small and Medium Enterprises Development Act, 2006—Recent Developments—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Construction of Shopping Malls & Letting Out the Shops, Whether a Commercial Activity?—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - Alcatel Lucent India Ltd. v. Addl. CIT (2020) 174 TR (A) 405 (Del-Trib) : 2019 TaxPub(DT) 8280 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Snowtex Investment Ltd. (2020) 174 TR (A) 402 (Kol-Trib) : 2019 TaxPub(DT) 6670 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Balkrishna P. Trivedi HUF v. CIT (2020) 174 TR (A) 412 (Ahd-Trib) : 2020 TaxPub(DT) 749 (Ahd-Tribl) |
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| INCOME TAX : CASE LAW DIGESTS - Cox & Kings Ltd. v. Dy. CIT (2020) 174 TR (A) 407 (Mum-Trib) : 2019 TaxPub(DT) 5408 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Emerson Automation Solutions Intelligent Platforms (P.) Ltd. v. Dy. CIT (2020) 174 TR (A) 407 (Bang-Trib) : 2019 TaxPub(DT) 8093 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Harisons Diamonds (P) Ltd. v. Dy. CIT (2020) 174 TR (A) 417 (Del-Trib) : 2019 TaxPub(DT) 3927 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - John Deere India (P) Ltd. v. Asstt. CIT (2020) 174 TR (A) 411 (Pun-Trib) : 2019 TaxPub(DT) 8122 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kellogg India (P) Ltd. v. Dy. CIT (2020) 174 TR (A) 401 (Mum-Trib) : 2019 TaxPub(DT) 5337 (Mum-Trib) : (2019) 201 TTJ (Mum-Trib) 393 |
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| INCOME TAX : CASE LAW DIGESTS - Marathon Electric India (P) Ltd. v. Addl. CIT (2020) 174 TR (A) 401 (Del-Trib) : 2020 TaxPub(DT) 1990 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nishant Construction (P) Ltd. v. Dy. CIT (2020) 174 TR (A) 413 (Ahd-Trib) : 2019 TaxPub(DT) 6571 (Ahd-Tribl) |
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| INCOME TAX : CASE LAW DIGESTS - Schneider Electric IT Business India (P) Ltd. v. Jt. CIT (2020) 174 TR (A) 398 (Trib-Bang) : 2019 TaxPub(DT) 4682 (Bang 'A'-Trib) : (2019) 200 TTJ (Bang 'A'-Trib) 20 |
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| INCOME TAX : CASE LAW DIGESTS - Sesa Goa Ltd. v. Jt. CIT (2020) 174 TR (A) 405 (Bom-HC) : 2020 TaxPub(DT) 1546 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Sundaram Asset Management-Company Ltd. v. Dy. CIT (2020) 174 TR (A) 402 (Chen-Trib) : 2019 TaxPub(DT) 7280 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - V.K. Kapoor & Associates (P) Ltd. v. ITO (2020) 174 TR (A) 417 (Del-Trib) : 2019 TaxPub(DT) 3932 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Addl. CIT v. AXIS Risk Consulting Services (P) Ltd. (2020) 174 TR (B) 435 (Del-Trib) : 2019 TaxPub(DT) 8379 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Aithent Technologies (P) Ltd. v. ITO (2020) 174 TR (B) 429 (Del-Trib) : 2020 TaxPub(DT) 601 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Alcatel Lucent India Ltd. v. Addl. CIT (2020) 174 TR (B) 440 (Del-Trib) : 2019 TaxPub(DT) 8280 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - AT & S Austria Technologie & Systemtechnik Aktiongesellschaft v. Dy.CIT (2020) 174 TR (B) 422 (Kol-Trib) : 2020 TaxPub(DT) 748 (Kol-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Citrix R & D India (P.) Ltd. v. Dy. CIT (2020) 174 TR (B) 431 (Bang-Trib) : 2020 TaxPub(DT) 754 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Cox & Kings Ltd. v. Dy. CIT (2020) 174 TR (B) 421 (Mum-Trib) : 2019 TaxPub(DT) 5408 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Destination of Worth (Subcontinent) (P.) Ltd. v. DCIT (2020) 174 TR (B) 426 (Del-Trib) : 2020 TaxPub(DT) 760 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. CCL Products (India) Ltd. (2020) 174 TR (B) 424 (Visakhapatnam-Trib) : 2020 TaxPub(DT) 930 (Visakha Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Egain Communications (P) Ltd. v. Dy. CIT (2020) 174 TR (B) 428 (Pun-Trib) : 2020 TaxPub(DT) 1056 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Emerson Automation Solutions Intelligent Platforms (P.) Ltd. v. Dy. CIT (2020) 174 TR (B) 425 (bang-Trib) : 2019 TaxPub(DT) 8093 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ITO v. General Mills India (P) Ltd. (2020) 174 TR (B) 434 (Mum-Trib) : 2020 TaxPub(DT) 1062 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - J.C. Bamford Excavators Ltd. v. Dy. CIT (2020) 174 TR (B) 420 (Del-Trib) : 2019 TaxPub(DT) 8272 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - John Deere India (P) Ltd. v. Asstt. CIT (2020) 174 TR (B) 420 (Pun-Trib) : 2019 TaxPub(DT) 8122 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Kellogg India (P) Ltd. v. Dy. CIT (2020) 174 TR (B) 423 (Mum-Trib) : 2019 TaxPub(DT) 5337 (Mum-Trib) : (2019) 201 TTJ (Mum-Trib) 393 |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Man Diesel & Turbo India (P) Ltd. v. Asstt CIT (2020) 174 TR (B) 427 (Pun-Trib) : 2019 TaxPub(DT) 8130 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Marathon Electric India (P) Ltd. v. Addl. CIT (2020) 174 TR (B) 448 (Del-Trib) : 2020 TaxPub(DT) 1990 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - MSD Pharmaceuticals (P) Ltd. v. Dy. CIT (2020) 174 TR (B) 422 (Del-Trib) : 2020 TaxPub(DT) 515 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - MTU India (P) Ltd. v. Dy. CIT (2020) 174 TR (B) 430 (Pun-Trib) : 2020 TaxPub(DT) 1264 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pr. CIT v. Corporate Executive Board India (P) Ltd. (2020) 174 TR (B) 441 (P&H-HC) : 2020 TaxPub(DT) 314 (P&H-HC) : (2020) 420 ITR 52 (P&H) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Samsung India Electronics (P) Ltd. v. Addl. CIT (2020) 174 TR (B) 423 (Del-Trib) : 2020 TaxPub(DT) 264 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Schneider Electric IT Business India (P) Ltd. v. Jt. CIT (2020) 174 TR (B) 425 (Trib-Bang) : 2019 TaxPub(DT) 4682 (Bang 'A'-Trib) : (2019) 200 TTJ (Bang 'A'-Trib) 20 |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sesa Goa Ltd. v. Jt. CIT (2020) 174 TR (B) 450 (Bom-HC) : 2020 TaxPub(DT) 1546 (Bom-HC) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sundaram Asset Management-Company Ltd. v. Dy. CIT (2020) 174 TR (B) 451 (Chen-Trib) : 2019 TaxPub(DT) 7280 (Chenn-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Uttara Foods & Feeds (P) Ltd. v. Asstt. CIT (2020) 174 TR (B) 428 (Pun-Trib) : 2019 TaxPub(DT) 8172 (Pune C Bench) : (2019) 202 TTJ (Pune C Bench) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Corporate Affairs : Covid-19 impact; Govt extends WFH norms for IT, ITeS firms till year end |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI allows OFS, rights entitlement transactions during trading window |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : CBIC says 1,377 exporters fraudulently claimed IGST refund of Rs. 1,875 crore |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST Network makes annual returns available online for composition dealers |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST rates can be reduced further once tax base increases: Finance Secretary |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GSTN plans to send statement of liability shown in sales return via email |
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| CORPORATE LAWS & GST : STATUTES - Central Goods and Services Tax (Eighth Amendment) Rules, 2020—Notification No. 58/2020 – Central Tax, dtd. 1-7-2020 [F. No. CBEC-20/06/08/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Amendment in Notification No. 21/2019-Central Tax, dated 23rd April, 2019—Notification No. 59/2020 – Central Tax, dtd. 13-7-2020 [F. No. CBEC-20/01/09/2019-GST] |
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| CORPORATE LAWS & GST : ARTICLES - Transfer of Development Rights—Whether Taxable Under GST—CA. AJAY JOSHI |
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