| INCOME TAX : NEWS YOU CAN USE - Leave Travel Concession : No additional compliance burden on private firms for LTC scheme; Fin Sec |
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| INCOME TAX : NEWS YOU CAN USE - Moratorium : Banks told to credit 'interest on interest' to borrowers, RBI tells SC |
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| INCOME TAX : NEWS YOU CAN USE - Unified Payments Interface : NPCI puts cap on third party apps' share of UPI transactions starting Jan 1 |
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| INCOME TAX : NEWS YOU CAN USE - Unified Payments Interface : UPI transactions surpass 2-billion mark in October on festive boost |
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| INCOME TAX : STATUTES - Condonation of Delay Under Section 119(2)(b) of the Income Tax Act, 1961 in Filing of Form No. 10BB for Assessment Year 2016-17 and Subsequent Years—Circular No. 19/2020, dtd. 3-11-2020 [F.No.197/135/2020-ITA-1] |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Kerala—Press Release dtd. 06-11-2020 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in West Bengal—Press Release dtd. 06-11-2020 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Tamil Nadu—Press Release, dtd. 7-11-2020 |
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| INCOME TAX : QUERIES - Income—Accrual—Interest income |
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| INCOME TAX : ARTICLES - Chargeability of Interest Where Recovery Thereof is Doubtful—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Is a Charitable Trust Running Kalyanamandap Eligible to Claim Tax Exemption?—V.K. SUBRAMANI |
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| INCOME TAX : ARTICLES - Whether Section 50C Covers Lease Rights in Land and Building or Both?—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - Abdul Hamid v. ITO (2020) 176 TR (A) 311 (Gau-Trib) : 2020 TaxPub(DT) 3160 (Gau-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Accura Enterprises (P) Ltd. v. DCIT (2020) 176 TR (A) 288 (Ahm-Trib) : 2020 TaxPub(DT) 2755 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Adadyn Technologies (P) Ltd. v. Asstt. CIT (2020) 176 TR (A) 277 (Bang-Trib) : 2020 TaxPub(DT) 3341 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Akansha Ispat (P) Ltd. v. ITO (2020) 176 TR (A) 290 (Mum-Trib) : 2020 TaxPub(DT) 3030 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Alka Jain v. ACIT (2020) 176 TR (A) 281 (Del-Trib) : 2020 TaxPub(DT) 1833 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Anil Kumar Nuwal v. Asstt. CIT (2020) 176 TR (A) 285 (Jod-Trib) : 2020 TaxPub(DT) 2018 (Jod-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Aspinwall & Company Ltd. v. Asstt. CIT (2020) 176 TR (A) 262 (Coch-Trib) : 2020 TaxPub(DT) 2229 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. C.J. International Hotels Ltd. (2020) 176 TR (A) 269 (Del 'B'-Trib) : 2020 TaxPub(DT) 3390 (Del 'B'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sanjiv Gupta (2020) 176 TR (A) 313 (Del-Trib) : 2020 TaxPub(DT) 3178 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chandrashekar Naganagouda Patil v. Dy. CIT (2020) 176 TR (A) 262 (Bang-Trib) : 2020 TaxPub(DT) 2662 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Cherukuri Raghu Kiran v. Asstt. CIT (2020) 176 TR (A) 307 (Visakh-Trib) : 2020 TaxPub(DT) 1419 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Ashok Agarwal, HUF (2020) 176 TR (A) 272 (JP-Trib) : 2020 TaxPub(DT) 3099 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. NCR Corporation (P) Ltd. (2020) 176 TR (A) 271 (Kar-HC) : 2020 TaxPub(DT) 2527 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - DCIT v. Indian Express Ltd. (2020) 176 TR (A) 269 (Mum-Trib) : 2020 TaxPub(DT) 1562 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Ahmedabad Urban Development Authority (2020) 176 TR (A) 264 (Ahd-Trib) : 2020 TaxPub(DT) 3188 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Cameron Australasia (P) Ltd. (2020) 176 TR (A) 301 (Mum-Trib) : 2020 TaxPub(DT) 2371 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. H.K. Impex (2020) 176 TR (A) 278 (JP-Trib) : 2020 TaxPub(DT) 1906 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. NIC Construction (P) Ltd. (2020) 176 TR (A) 293 (Ind-Trib) : 2020 TaxPub(DT) 2438 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Greenfield Reality (P) Ltd. v. Asstt. CIT (2020) 176 TR (A) 279 (Ahd-Trib) : 2020 TaxPub(DT) 1976 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hemant Shah v. ACIT (2020) 176 TR (A) 286 (Mum-Trib) : 2020 TaxPub(DT) 1836 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hespera Realty (P) Ltd. v. Dy. CIT (2020) 176 TR (A) 300 (Del 'C'-Trib) : 2020 TaxPub(DT) 2961 (Del 'C'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hindumal Balmukund Investment Co. (P) Ltd. v. Pr. CIT (2020) 176 TR (A) 312 (Pune-Trib) : 2020 TaxPub(DT) 3084 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hindusthan Engineering and Industries Ltd. v. Dy. CIT (2020) 176 TR (A) 273 (Kol-Trib) : 2020 TaxPub(DT) 3086 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Jagjit Builders and Developers (2020) 176 TR (A) 294 (Rjk-Trib) : 2020 TaxPub(DT) 2143 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Leena Haresh Harde (2020) 176 TR (A) 292 (Mum-Trib) : 2020 TaxPub(DT) 3167 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Mahendrabhai Shankarji Thakor (2020) 176 TR (A) 285 (Ahm-Trib) : 2020 TaxPub(DT) 833 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Sri P.N. Krishnamurthy (2020) 176 TR (A) 303 (Bang-Trib) : 2020 TaxPub(DT) 1820 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Vrisa Infotech (P) Ltd. (2020) 176 TR (A) 264 (Mum-Trib) : 2020 TaxPub(DT) 2878 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jaykishan Parchani v. ITO (2020) 176 TR (A) 308 (Ind-Trib) : 2020 TaxPub(DT) 2279 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Johnson & Johnson (P) Ltd. v. Addl. CIT (2020) 176 TR (A) 305 (Mum-Trib) : 2020 TaxPub(DT) 3263 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Justice B. Subhashan Reddy (HUF) v. Asstt. CIT (2020) 176 TR (A) 283 (Hyd-Trib) : 2020 TaxPub(DT) 3014 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kasautii v. CIT (2020) 176 TR (A) 305 (Jhar-HC) : 2020 TaxPub(DT) 1536 (Jhar-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Mahender Pal Narang v. CBDT & Ors. (2020) 176 TR (A) 280 (P&H-HC) : 2020 TaxPub(DT) 2810 (P&H-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Manoj Dubey v. ITO (2020) 176 TR (A) 304 (JP-Trib) : 2020 TaxPub(DT) 2263 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Metal One Corporation India (P) Ltd. v. Dy. CIT (2020) 176 TR (A) 270 (Del 'I-2-Trib) : 2020 TaxPub(DT) 3024 (Delhi I-2 Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Mukesh K. Gaglani v. ITO (2020) 176 TR (A) 301 (Mum-Trib) : 2020 TaxPub(DT) 3054 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Naresh Jain v. ACIT (2020) 176 TR (A) 295 (Jai-Trib) : 2020 TaxPub(DT) 3190 (Jp 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Navzer J. Irani v. ITO (2020) 176 TR (A) 263 (Mum-Trib) : 2020 TaxPub(DT) 3175 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Neetu Nayyar v. Dy. CIT (2020) 176 TR (A) 291 (Del-Trib) : 2020 TaxPub(DT) 3180 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pandian Hotels Ltd. v. Dy. CIT (2020) 176 TR (A) 275 (Mad-HC) : 2020 TaxPub(DT) 3001 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Rajesh Gupta v. ITO (2020) 176 TR (A) 302 (Del-Trib) : 2020 TaxPub(DT) 2795 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajesh Poddar v. Dy. CIT (2020) 176 TR (A) 306 (Mum-Trib) : 2020 TaxPub(DT) 2934 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Raju J. Soomaney v. Dy. CIT (2020) 176 TR (A) 308 (Mum-Trib) : 2020 TaxPub(DT) 3012 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rameshwar Lal v. Dy. CIT (2020) 176 TR (A) 293 (Del-Trib) : 2020 TaxPub(DT) 2187 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ranjana S. Nargolkar v. ITO (2020) 176 TR (A) 314 (Pune-Trib) : 2020 TaxPub(DT) 1351 (Pune 'B'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Red Fort Shahjahan Properties (P) Ltd. v. Asstt. CIT (2020) 176 TR (A) 266 (Del 'F'-Trib) : 2020 TaxPub(DT) 3294 (Del 'F'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sanee Infrastructure (P) Ltd. v. Pr. CIT (2020) 176 TR (A) 310 (Kol-Trib) : 2020 TaxPub(DT) 2766 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Satyam Computer Services Ltd. v. Dy. CIT (2020) 176 TR (A) 303 (Mum-Trib) : 2020 TaxPub(DT) 2863 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sindhu Sewa Samaj Sindhu Bhavan v. ITO (Exemption) (2020) 176 TR (A) 267 (Ahm-Trib) : 2020 TaxPub(DT) 2808 (Ahd 'SMC'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sunita Rani v. ITO (2020) 176 TR (A) 273 (Del-Trib) : 2020 TaxPub(DT) 2677 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Suresh Khatri v. ITO (2020) 176 TR (A) 273 (Lkw-Trib) : 2020 TaxPub(DT) 2666 (Luck-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Utsav Cold Storage (P) Ltd. v. ITO (2020) 176 TR (A) 281 (JP-Trib) : 2019 TaxPub(DT) 3857 (Jp-Trib) : (2020) 77 ITR (Trib) 69 (Jp-Trib) : (2019) 177 ITD 545 (Jp-Trib) : (2019) 199 TTJ (Jp-Trib) 409 |
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| INCOME TAX : CASE LAW DIGESTS - Vardhman Textiles Ltd. v. Asstt. CIT (2020) 176 TR (A) 265 (Chd-Trib) : 2020 TaxPub(DT) 2580 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Viswanathan M. v. Chief CIT (2020) 176 TR (A) 316 (Ker-HC) : 2020 TaxPub(DT) 2223 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Yenugula Chandra Rao v. ITO (2020) 176 TR (A) 284 (Viz-Trib) : 2020 TaxPub(DT) 1432 (Visakha Trib) |
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| INTERNATIONAL TAXATION : ARTICLES - Independent Personal Services Article 14 vis a vis Business Profits Article 7—SRIVATSAN RANGANATHAN |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Cameron Australasia (P) Ltd. (2020) 176 TR (B) 324 (Mum-Trib) : 2020 TaxPub(DT) 2371 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ESM SYS (P) Ltd. v. ITO (2020) 176 TR (B) 327 (Ahd-Trib) : 2020 TaxPub(DT) 3038 (Ahd-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Metal One Corporation India (P) Ltd. v. Dy.CIT (2020) 176 TR (B) 326 (Del 'I-2'-Trib) : 2020 TaxPub(DT) 3024 (Delhi I-2 Bench) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Paul Xavier Antony Samy v. ITO (2020) 176 TR (B) 324 (Chen-Trib) : 2020 TaxPub(DT) 1890 (Chenn-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Shree Shai Smelters (I) Ltd. v. Asstt. CIT (2020) 176 TR (B) 325 (Gau-Trib) : 2020 TaxPub(DT) 3091 (Gau-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Steria (India) Ltd. v. Addl. CIT (2020) 176 TR (B) 326 (Del-Trib) : 2020 TaxPub(DT) 2212 (Del-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI directs open-ended debt MFs to maintain 10% liquidity buffer |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI restores pre-coronavirus cut-off time for mutual fund transactions |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : e-Invoices; Tax payers generate 49.5 million e-invoices in first month: Govt |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Growth back as GST mop-up tops Rs. 1-lakh cr |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST borrowing to meet states shortfall must be reasonable |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST shortfall; Centre to transfer Rs 6,000 crore to 16 states, three Uts |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST shortfall; Now, Rajasthan accepts Centre's compensation proposal |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST shortfall; Puducherry accepts Centre's compensation proposal |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GSTN infrastructure upgraded to handle up to 300,000 users concurrently |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Service Charges : No increase in service charge by public sector banks; Finance Ministry |
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| CORPORATE LAWS & GST : STATUTES - Extension of Special Measure Under Companies Act, 2013 and Limited Liability Partnership Act, 2008 in View of Covid-19 Outbrake—General Circular No. 36/2020, dtd, 20-10-2020 [F. No. 2/01/2020-CL-V] |
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| CORPORATE LAWS & GST : STATUTES - Appointment of Acting President of NCLT—Extension of Term of Office—Notification No. S.O. 3717 (E), dtd. 21-10-2020 [F. No. A-45011/49/2019-AD.IV (PT.I)] |
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| CORPORATE LAWS & GST : ARTICLES - Attachment of Cash Credit Account Having Debit Balance—Will It Protect Interest of Revenue—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - An Insight into the Companies (Amendment) Act, 2020—PRAGYA BHANDARI |
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