| INCOME TAX : NEWS YOU CAN USE - Moratorium : Forego interest on 8 categories of loans, SC tells govt |
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| INCOME TAX : NEWS YOU CAN USE - New National Retail Policy : Licence rationalisation among five focus areas |
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| INCOME TAX : STATUTES - Standard Operating Procedure for Assessment Unit, Verification Unit, Technical Unit and Review Unit of ReACs—F. No. Pr.CCIT(NeAC)/2019-20/343, dtd. 19-11-2020/23-11-2020 |
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| INCOME TAX : STATUTES - CBDT to Validate Unique Document Identification Number (UDIN) Generated from ICAI Portal at the Time of Upload of Tax Audit Reports—Press Release dtd. 26-11-2020 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Best Judgment Assessment—Notice sent to registered e-mail ID—Whether assessee can plead non-service |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Appeal—Delay in filing—Condonation thereof |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Section 194N—Cash withdrawals—Exemption notifications |
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| INCOME TAX : ARTICLES - Money Realised by Secured Creditor—Whether Diverted by Overriding Title—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Analysis of Tax Exemption for Housing Project under Income Tax—MUKESH KABRA |
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| INCOME TAX : ARTICLES - The Previous Year for the Purposes of Section 68 Cannot Take in its Ambit Preceding Previous Year(s)—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - Aarti Sponge & Power Ltd. v. Asstt. CIT (2020) 176 TR (A) 668 (Chhattisgarh-HC) : 2019 TaxPub(DT) 7452 (Chhatt-HC) : (2019) 418 ITR 257 (Chhatt) |
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| INCOME TAX : CASE LAW DIGESTS - Anand Kumar v. Institute of Chartered Accountants of India (2020) 176 TR (A) 643 (Del-HC) : 2019 TaxPub(DT) 2963 (Del-HC) : (2019) 262 Taxman 65 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - ARCH Phytochemicals (P.) Ltd. v. Asstt. CIT (2020) 176 TR (A) 666 (Mum-Trib) : 2020 TaxPub(DT) 746 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Anjana Exports (2020) 176 TR (A) 649 (Surat-Trib) : 2020 TaxPub(DT) 2151 (Surat Tribunal) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Association of State Road Transport Undertakings (2020) 176 TR (A) 646 (Del-Trib) : 2020 TaxPub(DT) 1744 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Loop Telecom Ltd. (2020) 176 TR (A) 644 (Mum-Trib) : 2020 TaxPub(DT) 801 (Mum-Trib) : (2020) 205 TTJ (Mum-Trib) 27 |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Vasundhara Flavours (2020) 176 TR (A) 661 (Del-Trib) : 2019 TaxPub(DT) 8471 (Del-Trib) : (2020) 204 TTJ (Del-Trib) 663 |
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| INCOME TAX : CASE LAW DIGESTS - Beeravalli Venkat Sai Ram Reddy v. Pr. CIT (2020) 176 TR (A) 657 (Telanga-HC) : 2020 TaxPub(DT) 464 (Telangana High Court-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Chadha Motors v. Asstt. CIT (2020) 176 TR (A) 651 (Chan-Trib) : 2020 TaxPub(DT) 2233 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chordia Buildcon (P) Ltd. v. Dy. CIT (2020) 176 TR (A) 666 (JP-Trib) : 2020 TaxPub(DT) 2158 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Bhagawan Mahavir Digambara Jain Management Trust (2020) 176 TR (A) 647 (Mad-HC) : 2020 TaxPub(DT) 1856 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - D. Pedda Reddaiah v. ITO (2020) 176 TR (A) 672 (Hyd-Trib) : 2020 TaxPub(DT) 2205 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - DCIT v. Tata Motors Ltd. (2020) 176 TR (A) 667 (Mum-Trib) : 2020 TaxPub(DT) 1993 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT (E) v. Probodhan Shikshan Prasarak Sanstha (2020) 176 TR (A) 645 (Pune-Trib) : 2020 TaxPub(DT) 2180 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Acalmar Oils & Fats Ltd. (2020) 176 TR (A) 648 (Ahd-Trib) : 2020 TaxPub(DT) 1851 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Kejriwal Industries Ltd. (2020) 176 TR (A) 656 (Surat-Trib) : 2020 TaxPub(DT) 2172 (Surat Tribunal) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Oberoi Hotels (P) Ltd. (2020) 176 TR (A) 672 (Kol-Trib) : 2020 TaxPub(DT) 2289 (Kol 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Usha Rani Talla (2020) 176 TR (A) 656 (Del-Trib) : 2020 TaxPub(DT) 1304 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Eastman Industries v. CIT & Anr. (2020) 176 TR (A) 660 (P&H-HC) : 2020 TaxPub(DT) 1446 (P&H-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Fidelity Information Services India (P) Ltd. v. CIT & Anr. (2020) 176 TR (A) 664 (PH-HC) : 2020 TaxPub(DT) 1726 (P&H-HC) |
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| INCOME TAX : CASE LAW DIGESTS - HLS Asia Ltd. v. Dy. CIT (2020) 176 TR (A) 644 (Del-Trib) : 2020 TaxPub(DT) 1838 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Indira Educational & Charitable Trust v. Asstt. CIT (2020) 176 TR (A) 669 (Chen-Trib) : 2020 TaxPub(DT) 2240 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ispat Projects Ltd. v. CIT (2020) 176 TR (A) 659 (Cal-HC) : 2020 TaxPub(DT) 2170 (Cal-HC) : (2020) 272 Taxman 193 (Cal) : (2020) 315 CTR (Cal) 641 |
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| INCOME TAX : CASE LAW DIGESTS - Kakkar Complex Steels (P) Ltd. v. CIT (2020) 176 TR (A) 659 (P&H-HC) : 2020 TaxPub(DT) 2241 (P&H-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Kalupur Commercial Co.-op. Bank Ltd. v. Dy. CIT (2020) 176 TR (A) 647 (Ahd-Trib) : 2019 TaxPub(DT) 7283 (Ahd-Tribl) |
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| INCOME TAX : CASE LAW DIGESTS - Mangalam Publications (India) (P.) Ltd. v. Asstt. CIT (2020) 176 TR (A) 652 (Coch-Trib) : 2020 TaxPub(DT) 2246 (Coch-Trib) : (2020) 183 ITD 1 Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Monica Anand Kumar v. UOI (2020) 176 TR (A) 670 (Del-HC) : 2019 TaxPub(DT) 5783 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pampamaheshwar Ravindranath v. Asstt. CIT (2020) 176 TR (A) 653 (Bang-Trib) : 2020 TaxPub(DT) 2195 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Parappurathu Varghese Mathai v. Pr. CIT & Ors. (2020) 176 TR (A) 662 (Bom-HC) : 2020 TaxPub(DT) 1800 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. SKI Retail Capital Ltd. (2020) 176 TR (A) 665 (Mad-HC) : 2020 TaxPub(DT) 2126 (Mad-HC) : (2020) 426 ITR 414 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Shobha Minerals (Kevlari) v. Asstt. CIT (2020) 176 TR (A) 658 (Jab-Trib) : 2020 TaxPub(DT) 1777 (Jab-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - L Lumax Ltd. v. Pr. CIT (2020) 176 TR (A) 673 (Chen-Trib) : 2020 TaxPub(DT) 1124 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - South Staffordshire Plc v. Dy. CIT (2020) 176 TR (A) 671 (Del-Trib) : 2020 TaxPub(DT) 2208 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Triune Energy (P) Ltd. v. Dy. CIT (2020) 176 TR (A) 643 (Del-Trib) : 2020 TaxPub(DT) 192 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vodafone Idea Ltd. v. Addl. CIT & Ors. (2020) 176 TR (A) 668 (Cal-HC) : 2019 TaxPub(DT) 3796 (Cal-HC) |
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| INTERNATIONAL TAXATION : ARTICLES - AMP Spend Additions in Transfer Pricing Some Takeaways—SRIVATSAN RANGANATHAN |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI eases surveillance steps implemented to curb Covid-induced volatility |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Finance Secy, CBIC head discuss measures to check GST evasion, revenue leak |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Kerala, West Bengal opt for Centre's special GST compensation window |
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| CORPORATE LAWS & GST : STATUTES - Advisory For Financial Sector Organizations Regarding Software as a Service (SaaS) Based Solutions—Circular No. SEBI/HO/MIRSD2/DOR/ CIR/P/2020 /221, dtd. 3-11-2020 |
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| CORPORATE LAWS & GST : STATUTES - Guidelines for Rights Issue of Units by an Unlisted Infrastructure Investment Trust (InvIT)—Circular No. SEBI/HO/DDHS/DDHS/CIR/P/ 2020/ 223, dtd. 4-11-2020 |
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| CORPORATE LAWS & GST : STATUTES - Enhancement of Overseas Investment Limits for Mutual Funds—Circular No. SEBI/HO/IMD/DF3/CIR/P/2020/ 225, dtd. 5-11-2020 |
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| CORPORATE LAWS & GST : STATUTES - Outsourcing of Activities, Business Continuity Plan (BCP) and Disaster Recovery (DR) and Cyber Security and Cyber Resilience Framework—LPCC—Circular No. SEBI/HO/ MRD2/DCAP/CIR/P/227, dtd. 6-11-2020 |
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| CORPORATE LAWS & GST : STATUTES - Introduction of "Flexi Cap Fund" as a New Category Under Equity Schemes—Circular No. SEBI/HO/IMD/DF3/CIR/P/2020/ 228, dtd. 6-11-2020 |
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| CORPORATE LAWS & GST : STATUTES - Norms Regarding Holding of Liquid Assets in Open Ended Debt Schemes & Stress Testing of Open Ended Debt Schemes—Circular No. SEBI/ HO/IMD/DF3/CIR/P/2020/ 229, dtd. 6-11-2020 |
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| CORPORATE LAWS & GST : STATUTES - Monitoring and Disclosures by Debenture Trustee(s)—SEBI/HO/MIRSD/ CRADT/CIR/P/2020/230, dt. 12-11-2020 |
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| CORPORATE LAWS & GST : STATUTES - Non-Compliance with Provisions Related to Continuous Disclosures—Circular No.SEBI/HO/DDHS/DDHS/CIR/P/2020/ 231, dtd. 13-11-2020 |
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| CORPORATE LAWS & GST : STATUTES - Amendments to Guidelines for Preferential Issue and Institutional Placement of Units by a Listed InvIT—Circular SEBI/HO/DDHS/DDHS/ CIR/P/2020/232, dtd. 17-11-2020 |
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| CORPORATE LAWS & GST : STATUTES - Securities and Exchange Board of India (Prohibition of Insider Trading) (Second Amendment) Regulations, 2020—Amendment in Regulation 7A and Schedule D—Notification No. SEBI/LAD-NRO/GN/2020/38, dtd. 29-10-2020 |
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| CORPORATE LAWS & GST : STATUTES - Request for Informal Guidance by way of interpretative letter under the SEBI (Informal Guidance) Scheme, 2003—SEBI/HO/CFD/CMD1/OW/P/2020/ 19620/1 dtd. 18-11-2020 |
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| CORPORATE LAWS & GST : ARTICLES - Invocation of Provisions of Section 130 Against Vehicle Owner—Validity of— CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Producer Company under the Companies (Amendment) Act, 2020—Statutory Provisions—PRAGYA BHANDARI |
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