| INCOME TAX : NEWS YOU CAN USE - Budget 2021-22 : India's next Budget to focus on boosting growth, says FM Sitharaman |
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| INCOME TAX : NEWS YOU CAN USE - Not worried about budget deficit as spending up to support economy; FM |
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| INCOME TAX : NEWS YOU CAN USE - EPFO : EPFO extends deadline to submit life certificate by pensioners till Feb 28 |
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| INCOME TAX : NEWS YOU CAN USE - Tax Collection : Fall in direct tax mop-up slows in November on better economic movements |
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| INCOME TAX : NEWS YOU CAN USE - Vivad Se Vishwas : As Vivad Se Vishwas scheme draws to close, tax officers face the heat |
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| INCOME TAX : NEWS YOU CAN USE - Tax dept allows revision of declarations under 'Vivad Se Vishwas' scheme |
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| INCOME TAX : STATUTES - Further Clarifications on Provisions of the Direct Tax Vivad se Vishwas Act, 2020—Circular No. 21/2020, dtd. 4-12-2020 [F. No. ITCA)/1/2020-TPL] |
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| INCOME TAX : STATUTES - Income Tax Deduction From Salaries During The Financial Year 2020-21 Under Section 192 of The Income Tax Act, 1961—Circular No. 20/2020, dtd. 3-12-2020 [F.No. 275/192/2020-IT(B) |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Tamil Nadu—Press Release, dtd. 29-11-2020 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Assam—Press Release, dtd. 7-12-2020 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Odisha—Press Release, dtd. 8-12-2020 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Derivative transactions—Issues regarding |
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| INCOME TAX : ARTICLES - Allowability of Discount on Issue of Shares Under ESOP—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - No Headwise Computation of Income in Case of Charitable Trusts—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Non-Refundable Upfront Charges for the Acquisition of Leasehold Rights—Whether Liable to TDS Under Section 194-I?—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - Akamai Technologies India (P) Ltd. v. Dy. CIT (2020) 176 TR (A) 734 (Bang-Trib) : 2020 TaxPub(DT) 3103 (Bang-Trib) : (2020) 83 ITR (Trib) 393 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Alakode Service Co-Operative Bank Ltd. v. ITO (2020) 176 TR (A) 747 (COC-Trib) : 2020 TaxPub(DT) 2819 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - All Rajasthan State Bank of Bikaner & Jaipur Employees Association v. ITO (E) (2020) 176 TR (A) 734 (Jai-Trib) : 2020 TaxPub(DT) 2774 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - American Express Travel Related Services Company Inc. v. Asstt. DIT (2020) 176 TR (A) 754 (Del-Trib) : 2020 TaxPub(DT) 2298 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Amit Kanhayalal Gidwani v. ACIT (2020) 176 TR (A) 754 (Pun-Trib) : 2020 TaxPub(DT) 2407 (Pune Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Ashick Abraham v. Pr. Chief CIT (2020) 176 TR (A) 731 (Ker-HC) : 2020 TaxPub(DT) 2823 (Ker-HC) : (2020) 315 CTR (Ker) 723 |
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| INCOME TAX : CASE LAW DIGESTS - Bijan Kalita v. Dy. CIT (2020) 176 TR (A) 743 (Gau-Trib) : 2020 TaxPub(DT) 2628 (Gauhati-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Camions Logistics Solutions (P) Ltd. v. Jt. CIT (2020) 176 TR (A) 756 (Del-HC) : 2020 TaxPub(DT) 2971 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - DCIT v. Phoenix Lamps Ltd. (2020) 176 TR (A) 758 (Del-Trib) : 2020 TaxPub(DT) 2622 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dhandhia Gems v. ITO (2020) 176 TR (A) 744 (Kol-Trib) : 2020 TaxPub(DT) 2724 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Andrew Yule & Co. Ltd. (2020) 176 TR (A) 737 (Kol-Trib) : 2020 TaxPub(DT) 2307 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Madurai District Central Co-operative Bank Ltd. (2020) 176 TR (A) 732 (Chen-Trib) : 2020 TaxPub(DT) 2300 (Chenn 'D'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sova Ispat Ltd. (2020) 176 TR (A) 733 (Kol-Trib) : 2020 TaxPub(DT) 2347 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. UBI (2020) 176 TR (A) 737 (Kol-Trib) : 2020 TaxPub(DT) 2351 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. United Bank of India (2020) 176 TR (A) 735 (Kol-Trib) : 2020 TaxPub(DT) 2351 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Vodafone India Ltd. (2020) 176 TR (A) 756 (Mum-Trib) : 2020 TaxPub(DT) 2951 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Fiserv India (P) Ltd. v. ACIT (2020) 176 TR (A) 738 (Del-Trib) : 2020 TaxPub(DT) 2732 (Del-Trib) : (2020) 206 TTJ (Del-Trib) 669 |
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| INCOME TAX : CASE LAW DIGESTS - Genpact India (P) Ltd. v. Dy. CIT (2020) 176 TR (A) 751 (Del 'C'-Trib) : 2020 TaxPub(DT) 3022 (Del 'C'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Goldman Sachs Services (P) Ltd. v. Jt. CIT (2020) 176 TR (A) 735 (Bang-Trib) : 2020 TaxPub(DT) 798 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Goldmohar Design & Apparel Park Ltd. v Pr. CIT (2020) 176 TR (A) 736 (Mum 'G'-Trib) : 2020 TaxPub(DT) 3026 (Mum 'G'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gujarat Guardian Ltd. v. Dy. CIT (2020) 176 TR (A) 736 (Del-Trib) : 2020 TaxPub(DT) 2983 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gupta Global Exim (P) Ltd. v. Asstt. CIT (2020) 176 TR (A) 761 (Rajk-Trib) : 2020 TaxPub(DT) 2914 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Harshvardhan Constructions v. ITO (2020) 176 TR (A) 745 (Mum-Trib) : 2020 TaxPub(DT) 2838 (Mum-Trib) : (2020) 183 ITD 497 (Mum-Trib) : (2020) 207 TTJ (Mum-Trib) 663 |
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| INCOME TAX : CASE LAW DIGESTS - Mani Marwaha v. ITO (2020) 176 TR (A) 750 (Del-Trib) : 2020 TaxPub(DT) 2699 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - National Payments Corporation of India v. Dy. CIT (2020) 176 TR (A) 731 (Mum-Trib) : 2020 TaxPub(DT) 2802 (Mum-Trib) : (2020) 183 ITD 412 (Mum-Trib) : (2020) 206 TTJ (Mum-Trib) 681 |
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| INCOME TAX : CASE LAW DIGESTS - Nikon India (P) Ltd. v. Dy. CIT (2020) 176 TR (A) 752 (Del-Trib) : 2020 TaxPub(DT) 2373 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Parry Sugar Industries Ltd. v. Dy. CIT (2020) 176 TR (A) 741 (Bang-Trib) : 2020 TaxPub(DT) 2442 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Aker Power Gas (P) Ltd. (2020) 176 TR (A) 739 (Bom-HC) : 2020 TaxPub(DT) 2964 (Bom-HC) : (2020) 423 ITR 536 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. K.R. Jayaram (2020) 176 TR (A) 753 (Mad-HC) : 2020 TaxPub(DT) 2918 (Mad-HC) : (2020) 316 CTR (Mad) 560 |
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| INCOME TAX : CASE LAW DIGESTS - Pushpa Devi Sonthalia v. Pr. CIT (2020) 176 TR (A) 760 (Kol-Trib) : 2020 TaxPub(DT) 2533 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Raju Joseph Vayalat v. CIT (A) (2020) 176 TR (A) 758 (Ker-HC) : 2020 TaxPub(DT) 2791 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ramandeep Singh Sandhu v. ITO (2020) 176 TR (A) 759 (Jai-Trib) : 2020 TaxPub(DT) 3005 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rythara Seva Sahakara Sangha Niyamitha v. ITO (2020) 176 TR (A) 748 (Bang-Trib) : 2020 TaxPub(DT) 2737 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shagun Jewellers (P) Ltd. v. Asstt. CIT (2020) 176 TR (A) 744 (Del-Trib) : 2020 TaxPub(DT) 2544 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sony Pictures Networks India (P) Ltd. v. Dy.CIT (2020) 176 TR (A) 760 (Mum-Trib) : 2020 TaxPub(DT) 2942 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sree Narayana Educational and Charitable Society v. CIT (2020) 176 TR (A) 757 (Ker-HC) : 2020 TaxPub(DT) 2408 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - VBHC Value Homes (P) Ltd. v. ITO (2020) 176 TR (A) 735 (Bang-Trib) : 2020 TaxPub(DT) 2581 (Bang-Trib) : (2020) 206 TTJ (Bang-Trib) 595 |
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| INCOME TAX : CASE LAW DIGESTS - Windsor Machines Ltd. v. Dy. CIT (2020) 176 TR (A) 749 (Mum-Trib) : 2020 TaxPub(DT) 2386 (Mum-Trib) : (2020) 81 ITR (Trib) 41 (Mum-Trib) : (2020) 206 TTJ (Mum-Trib) 148 |
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| INTERNATIONAL TAXATION : ARTICLES - Evolution of TNMM Method in Transfer Pricing—SRIVATSAN RANGANATHAN
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Akamai Technologies India (P) Ltd. v. Dy. CIT (2020) 176 TR (B) 771 (Bang-Trib) : 2020 TaxPub(DT) 3103 (Bang-Trib) : (2020) 83 ITR (Trib) 393 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Cheminova India Ltd. v. ITO (2020) 176 TR (B) 783 (JP-Trib) : 2020 TaxPub(DT) 3095 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Damco International v. Dy. CIT (2020) 176 TR (B) 769 (Mum-Trib) : 2020 TaxPub(DT) 2976 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Mercator Ltd. (2020) 176 TR (B) 771 (Mum-Trib) : 2020 TaxPub(DT) 2848 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Goldman Sachs Services (P) Ltd. v. Jt. CIT (2020) 176 TR (B) 770 (Bang-Trib) : 2020 TaxPub(DT) 798 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Harshvardhan Constructions v. ITO (2020) 176 TR (B) 788 (Mum-Trib) : 2020 TaxPub(DT) 2838 (Mum-Trib) : (2020) 183 ITD 497 (Mum-Trib) : (2020) 207 TTJ (Mum-Trib) 663 |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pr. CIT v. Eight Roads Investment Advisors (P) Ltd. (2020) 176 TR (B) 779 (Bom-HC) : 2020 TaxPub(DT) 3315 (Bom-HC) : (2020) 424 ITR 563 (Bom) : (2020) 315 CTR (Bom) 365 |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pr. CIT v. Open Solutions Software Services (P) Ltd. (2020) 176 TR (B) 774 (Mum-Trib) : 2020 TaxPub(DT) 2178 (Del-HC) : (2020) 315 CTR (Del) 497 |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sony Pictures Networks India (P) Ltd. v. Dy. CIT (2020) 176 TR (B) 775 (Mum-Trib) : 2020 TaxPub(DT) 2942 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Swiss Re Global Business Solutions India (P) Ltd. v. Dy. CIT (2020) 176 TR (B) 769 (Bang-Trib) : 2020 TaxPub(DT) 2219 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Toyota Kirloskar Auto Parts (P) Ltd. v. Dy. CIT (2020) 176 TR (B) 772 (Bang-Trib) : 2020 TaxPub(DT) 1796 (Bang-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : CBIC tightens noose on those issuing fake GST invoices without Aadhaar |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Centre's GST compensation formula gets approval from all states, Uts |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Delhi HC defers case on constitutional validity of NAA under GST system |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - E-invoicing under GST pick up speed, posts 17% growth in November |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST mop-up crosses Rs 1 trn for second straight month on festive sales |
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| CORPORATE LAWS & GST : STATUTES - Quarterly Return Monthly Payment Scheme—Circular No. 143/13/2020-GST, dtd. 10-11-2020 [CBEC-20/01/08/2020–GST] |
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| CORPORATE LAWS & GST : STATUTES - Provisions of Section 97 of Finance (No.2) Act, 2019—Effective From 10th November, 2020—Notification No. 81/2020 – Central Tax, dtd. 10-11-2020 [F. No. CBEC 20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020—Notification No. 82 /2020 – Central Tax, dtd. 10-11-2020 [F. No. CBEC-20/06/09/2019-GST] |
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| CORPORATE LAWS & GST : STATUTES - Corrigendum to Notification No. 82/2020-Central Tax, dated 10th November, 2020—Corrigendum, dtd. 13-11-2020 [F. No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Extention of the Time Limit for Furnishing Details of Outward Supplies in Form GSTR-1—Notification No. 83/2020 – Central Tax, dtd. 10-11-2020 [F. No. CBEC 20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Filing of Form GSTR-1 on Quarterly Basis—Notification No. 84/2020 – Central Tax, dtd. 10-11-2020 [F. No. CBEC 20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Registered Persons Following the Special Procedure to Deposit Tax Pay the Tax in a Particular Manner—Notification No. 85/2020 – Central Tax, dtd. 10-11-2020 [F. No. CBEC 20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Notification No. 76/2020-Central Tax, dated 15th October, 2020—Rescinded—Notification No. 86/2020 – Central Tax, dtd. 10-11-2020 [F. No. CBEC 20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Corrigendum to Notification No. 86/2020-Central Tax, dated 10th November, 2020—Corrigendum, dtd. 13-11-2020 [F. No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Extention of Time Limit for Furnishing Declaration in Form GST ITC-04—Regarding—Notification No. 87/2020 – Central Tax, dtd. 10-11-2020 [F.No. CBEC 20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 13/2020–Central Tax, dated 21st March, 2020—No. 88/2020 – Central Tax, dtd. 10-11-2020 [F. No.CBEC-20/06/ 04/2020-GST] |
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| CORPORATE LAWS & GST : ARTICLES - Job Work Under GST—Some Important Aspects—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Advisory Services and Other Activities Provided in Light of SEBI (Investment Advisers) (Amendment) Regulations, 2020—PRAGYA LALWANI |
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