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TR Vol-175 Issue-2, 14 Sep 2020
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INCOME TAX : NEWS YOU CAN USE - TDS on Cash Withdrawals : IT dept launches functionality for banks to check refund filing status 2 >>   
INCOME TAX : NEWS YOU CAN USE - Refunds : IT refunds worth Rs 98,265 cr issued to 2.62 mn taxpayers in 5 months 3 >>   
INCOME TAX : STATUTES - Section 80-IA(4)—Deduction in Respect of Profits Derived from Infrastructure Development Undertakings—Notification No. 72/2020, dtd. 8-9-2020 [F. No.178/111/2009-ITA-1] 4 >>   
INCOME TAX : STATUTES - Faceless Assessment—Assigning the Role of Pr.CCsIT (Jurisdictional) and Pr. CCIT (NeAC)—Order, dt. 10-9-2020 [F.No. 187/3/2020-ITA-I] 6 >>   
INCOME TAX : ARTICLES - Tax Collection by Seller of Goods From 1-10-2020 in Certain Cases—Issues Regarding—CA. MANOJ GUPTA 8 >>   
INCOME TAX : ARTICLES - Reduced Tax Rate at 15% for Newly Formed Certain Domestic Manufacturing Companies—SHRIPAL MEHTA 17 >>   
INCOME TAX : ARTICLES - Rejecting the Registration Under Section 12AA on Suspicion Without Verifying the Facts is Not Allowable—AKHILESH KUMAR SAH 24 >>   
INCOME TAX : CASE LAW DIGESTS - A.K. Industries v. Asstt. CIT (2020) 175 TR (A) 168 (Kol-Trib) : 2020 TaxPub(DT) 1771 (ITAT- Kolkata A Bench) : (2020) 78 ITR (Trib) 462 (ITAT- Kolkata A Bench)  50 >>   
INCOME TAX : CASE LAW DIGESTS - Aeshwarya Jain v. Dy. CIT (2020) 175 TR (A) 202 (JP-Trib) : 2020 TaxPub(DT) 1721 (Jp-Trib)  83 >>   
INCOME TAX : CASE LAW DIGESTS - Afcons Infrastructure Ltd. v. Pr. CIT (2020) 175 TR (A) 197 (Mum-Trib) : 2020 TaxPub(DT) 1733 (Mum-Trib)  78 >>   
INCOME TAX : CASE LAW DIGESTS - Ajit Dahyabhai Desai v. Dy. CIT (2020) 175 TR (A) 170 (Sur-Trib) : 2020 TaxPub(DT) 1547 (Surat-Trib)  52 >>   
INCOME TAX : CASE LAW DIGESTS - Alankar Saphire Developers v. Dy. CIT (2020) 175 TR (A) 192 (Del-Trib) : 2020 TaxPub(DT) 1735 (Del-Trib)  74 >>   
INCOME TAX : CASE LAW DIGESTS - Anik Industries Ltd. v. Dy. CIT (2020) 175 TR (A) 171 (Mum-Trib) : 2020 TaxPub(DT) 1738 (Mum-Trib)  53 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Allu Aravind Babu (2020) 175 TR (A) 170 (Chen-Trib) : 2020 TaxPub(DT) 1999 (ITAT-Chenn)  52 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Gifford & Partners Ltd. (2020) 175 TR (A) 194 (Kol-Trib) : 2020 TaxPub(DT) 1128 (Kol-Trib)  75 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Gupta International Industries Ltd. (2020) 175 TR (A) 179 (Nag-Trib) : 2020 TaxPub(DT) 1972 (Nag-Trib)  61 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Hallmark Developers (2020) 175 TR (A) 164 (Mum-Trib) : 2020 TaxPub(DT) 2605 (Mum-Trib)  46 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Indian Overseas Bank (2020) 175 TR (A) 155 (Chn-Trib) : 2020 TaxPub(DT) 1760 (Chenn-Trib)  38 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Shilpa Medicare Ltd. (2020) 175 TR (A) 144 (Bang-Trib) : 2020 TaxPub(DT) 1093 (Bang-Trib)  27 >>   
INCOME TAX : CASE LAW DIGESTS - Balwant Singh v. ITO (2020) 175 TR (A) 174 (Del-Trib) : 2020 TaxPub(DT) 2729 (Del-Trib)  56 >>   
INCOME TAX : CASE LAW DIGESTS - Benares Hotels Ltd. v. Dy. CIT (2020) 175 TR (A) 160 (Varanasi-Trib) : 2020 TaxPub(DT) 1750 (Varanasi-Trib) 43 >>   
INCOME TAX : CASE LAW DIGESTS - Dhansukhbhai Paragjibhai Patel v. Dy. CIT (2020) 175 TR (A) 145 (Ahd-Trib) : 2020 TaxPub(DT) 1792 (Ahd-Trib)  28 >>   
INCOME TAX : CASE LAW DIGESTS - Dineshbhai Vittalbhai Patel v. ITO (2020) 175 TR (A) 145 (Surat-Trib) : 2020 TaxPub(DT) 2809 (Surat Tribunal)  29 >>   
INCOME TAX : CASE LAW DIGESTS - Diversey India Hygiene (P) Ltd. v. Dy. CIT (2020) 175 TR (A) 190 (Mum-Trib) : 2020 TaxPub(DT) 2505 (Mum-Trib)  72 >>   
INCOME TAX : CASE LAW DIGESTS - Dulari Devi Hetamsaria v. Asstt. CIT (2020) 175 TR (A) 181 (Kol-Trib) : 2020 TaxPub(DT) 2506 (Kol-Trib)  63 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Bank of Maharashtra (2020) 175 TR (A) 155 (Pune-Trib) : 2020 TaxPub(DT) 1747 (Pune-Trib)  38 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Igate Global Solutions Ltd. (2020) 175 TR (A) 146 (Pune-Trib) : 2020 TaxPub(DT) 2087 (Pune-Trib)  29 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Prakash Chand Sharma (2020) 175 TR (A) 200 (JP-Trib) : 2020 TaxPub(DT) 1292 (Jp-Trib)  81 >>   
INCOME TAX : CASE LAW DIGESTS - GL Litmus Events (P) Ltd. v. Asstt. CIT (2020) 175 TR (A) 166 (Del-Trib) : 2020 TaxPub(DT) 1736 (Del-Trib)  48 >>   
INCOME TAX : CASE LAW DIGESTS - Gujarat Maritime Board v. Asstt. CIT (2020) 175 TR (A) 149 (Ahd-Trib) : 2020 TaxPub(DT) 2836 (Ahd-Trib)  33 >>   
INCOME TAX : CASE LAW DIGESTS - Hexaware Technologies Ltd. v. Dy. CIT (2020) 175 TR (A) 195 (Mum-Trib) : 2020 TaxPub(DT) 2887 (Mum-Trib)  77 >>   
INCOME TAX : CASE LAW DIGESTS - ITO (E) v. All India Fine Arts & Crafts Society (2020) 175 TR (A) 148 (Del-Trib) : 2020 TaxPub(DT) 2590 (Del-Trib) 32 >>   
INCOME TAX : CASE LAW DIGESTS - Jindal Realty (P) Ltd. v. Asstt. CIT (2020) 175 TR (A) 153 (Del-Trib) : 2020 TaxPub(DT) 2610 (Del-Trib)  36 >>   
INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Shri Lekh Raj Educational & Charitable Trust (2020) 175 TR (A) 178 (Chd-Trib) : 2020 TaxPub(DT) 1942 (Chd-Trib)  60 >>   
INCOME TAX : CASE LAW DIGESTS - Kesharwani Sheetalaya Sahsaon v. CIT (2020) 175 TR (A) 178 (All-HC) : 2020 TaxPub(DT) 1855 (All-HC)  60 >>   
INCOME TAX : CASE LAW DIGESTS - Kolkata Police Pre-Paid Taxi Booth Society v. CIT (2020) 175 TR (A) 151 (Kol-Trib) : 2020 TaxPub(DT) 2518 (Kol-Trib)  34 >>   
INCOME TAX : CASE LAW DIGESTS - Maharaja Shree Umaid Mills Ltd. v. Dy. CIT (2020) 175 TR (A) 154 (JP-Trib) : 2020 TaxPub(DT) 1862 (Jp-Trib)  37 >>   
INCOME TAX : CASE LAW DIGESTS - Manjit Singh Sarin v. ITO (2020) 175 TR (A) 187 (Del-Trib) : 2020 TaxPub(DT) 2081 (Del-Trib)  70 >>   
INCOME TAX : CASE LAW DIGESTS - Mohan B. Agrawal v. DCIT (2020) 175 TR (A) 144 (Ahm-Trib) : 2020 TaxPub(DT) 2176 (Ahd-Trib)  27 >>   
INCOME TAX : CASE LAW DIGESTS - Mysuru Mattu Chamarajanagara Jilla Arya Edigara Sangha v. CIT (2020) 175 TR (A) 182 (Bang-Trib) : 2020 TaxPub(DT) 1894 (Bang-Trib)  64 >>   
INCOME TAX : CASE LAW DIGESTS - Narendrakumar Rameshbhai Patel v. Dy. CIT (2020) 175 TR (A) 189 (Ahd-Trib) : 2020 TaxPub(DT) 1806 (Ahd-Trib)  71 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Kilpest India Ltd. (2020) 175 TR (A) 183 (MP-HC) : 2020 TaxPub(DT) 1910 (MP-HC)  65 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Sri Siva Ramakrishna Mulpuri (2020) 175 TR (A) 173 (Tel-HC) : 2020 TaxPub(DT) 2061 (Telangana High Court-HC)  54 >>   
INCOME TAX : CASE LAW DIGESTS - Prem Chand Jain v. Asstt. CIT (2020) 175 TR (A) 176 (JP-Trib) : 2020 TaxPub(DT) 2718 (Jp 'B'-Trib)  58 >>   
INCOME TAX : CASE LAW DIGESTS - Pushp Raj Bohra v. Dy. CIT (2020) 175 TR (A) 152 (Jod-Trib) : 2020 TaxPub(DT) 2140 (Jod)  35 >>   
INCOME TAX : CASE LAW DIGESTS - R.N. Sahoo & Ors. v. Dy. CIT (2020) 175 TR (A) 161 (CUT-Trib) : 2020 TaxPub(DT) 2445 (Ctk-Trib)  44 >>   
INCOME TAX : CASE LAW DIGESTS - Rajesh Kumar Bajaj v. Asstt. CIT (2020) 175 TR (A) 185 (Ind-Trib) : 2020 TaxPub(DT) 2805 (Ind-Trib)  67 >>   
INCOME TAX : CASE LAW DIGESTS - Rajkumar B. Agarwal v. Dy. CIT (2020) 175 TR (A) 193 (Pun-Trib) : 2020 TaxPub(DT) 2137 (Pune-Trib)  74 >>   
INCOME TAX : CASE LAW DIGESTS - Ram Bilaas Agarwal v. Jt. CIT (2020) 175 TR (A) 203 (Kol-Trib) : 2020 TaxPub(DT) 2858 (Kol-Trib)  84 >>   
INCOME TAX : CASE LAW DIGESTS - Rheal Software (P.) Ltd. v. Dy. CIT (2020) 175 TR (A) 201 (Mum-trib) : 2020 TaxPub(DT) 1621 (Mum-Trib)  82 >>   
INCOME TAX : CASE LAW DIGESTS - Rohit Kumar Jindal (HUF) v. ITO (2020) 175 TR (A) 180 (Chd-Trib) : 2020 TaxPub(DT) 2860 (Chd-Trib)  62 >>   
INCOME TAX : CASE LAW DIGESTS - Sama Ramachandra Reddy v. Dy. CIT (2020) 175 TR (A) 194 (Hyd-Trib) : 2020 TaxPub(DT) 2540 (Hyd-Trib)  75 >>   
INCOME TAX : CASE LAW DIGESTS - Singonahalli Chikkarevanna Gangadharaiah v. Asstt. CIT (2020) 175 TR (A) 167 (Bang 'A'-Trib) A'-Trib) : 2020 TaxPub(DT) 1718 (Bang 'A'-Trib) : (2020) 182 ITD 6 (Bang 'A'-Trib)  49 >>   
INCOME TAX : CASE LAW DIGESTS - Skan Enterprise v. Pr. CIT (2020) 175 TR (A) 198 (Kol-Trib) : 2020 TaxPub(DT) 2637 (Kol-Trib)  79 >>   
INCOME TAX : CASE LAW DIGESTS - Sri Guru Dattatreya Mattum v. ITO (E) (2020) 175 TR (A) 150 (Visakhapatnam-Trib) : 2020 TaxPub(DT) 1634 (Visakha Trib)  33 >>   
INCOME TAX : CASE LAW DIGESTS - Steel Strips Wheels Ltd. v. Dy. CIT (2020) 175 TR (A) 186 (Chd-Trib) : 2020 TaxPub(DT) 2091 (Chd-Trib)  68 >>   
INCOME TAX : CASE LAW DIGESTS - Subbalakshmi Kurada v. Asstt. CIT (2020) 175 TR (A) 174 (Bang-Trib) : 2020 TaxPub(DT) 2130 (Bang-Trib)  56 >>   
INCOME TAX : CASE LAW DIGESTS - Subodh Ramanlal Desai v. Dy.CIT (2020) 175 TR (A) 157 (Ahm-Trib) : 2020 TaxPub(DT) 1933 (ITAT- Ahd)  40 >>   
INCOME TAX : CASE LAW DIGESTS - Tamilnadu Industrial v. Asstt. CIT (2020) 175 TR (A) 198 (Chen 'C'-Trib) : 2020 TaxPub(DT) 1690 (Chenn 'C'-Trib)  80 >>   
INCOME TAX : CASE LAW DIGESTS - Teradata Operations Inc. v. Dy. CIT (2020) 175 TR (A) 193 (Del-Trib) : 2020 TaxPub(DT) 1788 (Del-Trib)  75 >>   
INCOME TAX : CASE LAW DIGESTS - Time Bound Contracts (P) Ltd. v. ITO (2020) 175 TR (A) 199 (Del-Trib) : 2020 TaxPub(DT) 1694 (Del-Trib)  81 >>   
INCOME TAX : CASE LAW DIGESTS - Vijay Kumar Wanchoo v. ITO (2020) 175 TR (A) 173 (Del-Trib) : 2020 TaxPub(DT) 2799 (Del-Trib)  55 >>   
INCOME TAX : CASE LAW DIGESTS - Wimco Seedlings Ltd. v. Jt. CIT (2020) 175 TR (A) 191 (Del-Trib) : 2020 TaxPub(DT) 2636 (Del-Trib)  73 >>   
INCOME TAX : CASE LAW DIGESTS - Zaveri and Co. (P) Ltd. v. Dy. CIT (2020) 175 TR (A) 147 (Ahd-Trib) : 2020 TaxPub(DT) 1723 (Ahd-Trib)  31 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Aspect Software INC. v. Dy. CIT (2020) 175 TR (B) 211 (Del-Trib) : 2020 TaxPub(DT) 2794 (Del-Trib) 92 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. Gifford & Partners Ltd. (2020) 175 TR (B) 210 (Kol-Trib) : 2020 TaxPub(DT) 1128 (Kol-Trib) 91 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. Indian Overseas Bank (2020) 175 TR (B) 211 (Chn-Trib) : 2020 TaxPub(DT) 1760 (Chenn-Trib) 92 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. Reliance Jio Infocomm Ltd. (2020) 175 TR (B) 216 (Mum-Trib) : 2019 TaxPub(DT) 8437 (Mum-Trib) 97 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. Shilpa Medicare Ltd. (2020) 175 TR (B) 213 (Bang-Trib) : 2020 TaxPub(DT) 1093 (Bang-Trib) 94 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Igate Global Solutions Ltd. (2020) 175 TR (B) 212 (Pune-Trib) : 2020 TaxPub(DT) 2087 (Pune-Trib) 93 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Narmil Infosolutions (P) Ltd. (2020) 175 TR (B) 214 (Del-Trib) : 2020 TaxPub(DT) 2400 (Del 'D'-Trib) 96 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Maharaja Shree Umaid Mills Ltd. v. Dy. CIT (2020) 175 TR (B) 215 (Jp-Trib) : 2020 TaxPub(DT) 1862 (Jp-Trib) 96 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sanghvi Foods (P) Ltd. v. ITO (2020) 175 TR (B) 217 (Ind-Trib) : 2020 TaxPub(DT) 2377 (Ind-Trib) : (2020) 206 TTJ (Ind-Trib) 81 98 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Shriram Capital Ltd. v. DIT (2020) 175 TR (B) 208 (Mad-HC) : 2020 TaxPub(DT) 1762 (Mad-HC) : (2020) 315 CTR (Mad) 295 90 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Teradata Operations Inc. v. Dy. CIT (2020) 175 TR (B) 206 (Del-Trib) : 2020 TaxPub(DT) 1788 (Del-Trib) 87 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Trimble Solutions Corporation v. Dy. CIT (2020) 175 TR (B) 210 (Mum-Trib) : 2020 TaxPub(DT) 2760 (Mum-Trib) 91 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - Corporate Affairs : Japan to subsidise manufacturers if they shift to India from China 100 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - US urges India to enhance its position in global supply chain 100 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - NCLAT : No corporate insolvency proceedings once debt converted into capital 102 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - Covid-19 impact; Govt looking at GST rate cut for automobile sector 103 >>   
CORPORATE LAWS & GST : ARTICLES - GST on Security Services—Current Scenario—CA. SATYADEV PUROHIT 105 >>   
CORPORATE LAWS & GST : ARTICLES - ITC on Purchase of Masks and Sanitizers in Current COVID-19 Scenario—PURNENDU SAHAI 110 >>   
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