| INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : Liquidations under IBC in Q2 jump, new applications remain subdued |
2
| >> |
| INCOME TAX : NEWS YOU CAN USE - EPFO : EPFO likely to credit 8.5% interest for 2019-20 by December in one go |
2
| >> |
| INCOME TAX : NEWS YOU CAN USE - MSMEs : Banks sanctioned Rs 2 trn loans to MSMEs for Covid-19 impact: FM Sitharaman |
3
| >> |
| INCOME TAX : NEWS YOU CAN USE - RTGS : From today, you can make high value money transfers round-the-clock |
5
| >> |
| INCOME TAX : NEWS YOU CAN USE - Vivad Se Vishwas : Faceless Income Tax appeals deter participation in Vivad Se Vishwas scheme |
6
| >> |
| INCOME TAX : NEWS YOU CAN USE - Tax dept allows revision of declarations under 'Vivad Se Vishwas' scheme |
7
| >> |
| INCOME TAX : STATUTES - Section 138(1)(a)—Disclosure of Information Respecting Assessees—Secretary, Citizen Resources Information Department, Government of Haryana—Notification No 90/2020, dtd 15-12-2020 [F. No. 225/161 /2020-ITA.II] |
9
| >> |
| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Chandigarh—Press Release, dtd. 16-12-2020 |
9
| >> |
| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Pune Region—Press Release, dtd. 15-12-2020 |
9
| >> |
| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Tamil Nadu—Press Release, dtd. 15-12-2020 |
10
| >> |
| INCOME TAX : STATUTES - Checklist to Avoid Mistakes in Filing ITR 7 for AY 2020-21—Issued by Directorate of Income Tax (Systems) |
10
| >> |
| INCOME TAX : SUBSCRIBER’S QUERIES - Compulsory acquisition of land—Under RFCTLAAR Act—Whether Exempt |
16
| >> |
| INCOME TAX : SUBSCRIBER’S QUERIES - Income from other sources—Gift of landed property |
17
| >> |
| INCOME TAX : ARTICLES - Power of Assessing Officer With Regard to Method of Valuation Followed by Assessee For the Purposes of Section 56(2)(viib)—CA. MANOJ GUPTA |
18
| >> |
| INCOME TAX : ARTICLES - Payment of Interest to Primary Agricultural Credit Society Whether Liable for TDS Under Section 194A—CA. NISHA BHANDARI |
29
| >> |
| INCOME TAX : ARTICLES - Clubbing of Income—A Primer—VIKAS AGARWAL |
32
| >> |
| INCOME TAX : CASE LAW DIGESTS - ACIT v. Colo Color (P) Ltd. (2020) 176 TR (A) 897 (Mum-Trib) : 2020 TaxPub(DT) 3420 (Mum-Trib) |
81
| >> |
| INCOME TAX : CASE LAW DIGESTS - Allegis Services (India) (P) Ltd. v. Asstt. CIT (2020) 176 TR (A) 874 (Bang-Trib) : 2020 TaxPub(DT) 2149 (Bang-Trib) |
60
| >> |
| INCOME TAX : CASE LAW DIGESTS - Anna Aluminium Company (P) Ltd. v. Dy. CIT (2020) 176 TR (A) 888 (Ker-HC) : 2020 TaxPub(DT) 3466 (Ker-HC) |
72
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Midastouch Dyes & Intermediates Ltd. (2020) 176 TR (A) 886 (Mum-Trib) : 2020 TaxPub(DT) 3362 (Mum-Trib) |
71
| >> |
| INCOME TAX : CASE LAW DIGESTS - Astt. CIT v. Reindeer Software Solutions (P) Ltd. (2020) 176 TR (A) 879 (Bang 'A'-Trib) : 2020 TaxPub(DT) 3622 (Bang 'A'-Trib) |
64
| >> |
| INCOME TAX : CASE LAW DIGESTS - Bioplus Life Sciences (P) Ltd v. Dy. CIT (2020) 176 TR (A) 863 (Kar-HC) : 2020 TaxPub(DT) 3463 (Karn-HC) : (2020) 427 ITR 325 (Karn) |
50
| >> |
| INCOME TAX : CASE LAW DIGESTS - Chandra Mohan Garg v. ITO (2020) 176 TR (A) 894 (JP-Trib) : 2020 TaxPub(DT) 3419 (Jp-Trib) |
79
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Mahaveer Marvel (2020) 176 TR (A) 876 (Karn-HC) : 2020 TaxPub(DT) 3598 (Karn-HC) |
62
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Manojbhai Bhupatrai Vadodaria (2020) 176 TR (A) 872 (Guj-HC) : 2020 TaxPub(DT) 3080 (Guj-HC) |
58
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Nalwa Investment Ltd. (2020) 176 TR (A) 892 (Del-HC) : 2020 TaxPub(DT) 3168 (Del-HC) : (2020) 427 ITR 229 (Del) : (2020) 316 CTR (Del) 97 |
77
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Oliver Valves India (P) Ltd. (2020) 176 TR (A) 851 (Mad-HC) : 2020 TaxPub(DT) 3243 (Mad-HC) |
38
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Praxis Institute for Participatory Practices (2020) 176 TR (A) 852 (Del-HC) : 2020 TaxPub(DT) 2479 (Del-HC) |
39
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Sankhya Technologies (P) Ltd. (2020) 176 TR (A) 850 (Mad-HC) : 2020 TaxPub(DT) 3384 (Mad-HC) : (2020) 427 ITR 318 (Mad) |
37
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Shriram Properties (P.) Ltd. (2020) 176 TR (A) 895 (Mad-HC) : 2020 TaxPub(DT) 2485 (Mad-HC) : (2020) 269 Taxman 313 (Mad) |
79
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Tarachanthini Services (P) Ltd. (2020) 176 TR (A) 883 (Mad-HC) : 2020 TaxPub(DT) 3116 (Mad-HC) |
68
| >> |
| INCOME TAX : CASE LAW DIGESTS - Cleared Secured Services (P) Ltd. v. Dy. CIT (2020) 176 TR (A) 888 (Mum-Trib) : 2020 TaxPub(DT) 3136 (Mum-Trib) |
73
| >> |
| INCOME TAX : CASE LAW DIGESTS - CNN Educational Trust v. ITO (2020) 176 TR (A) 854 (Mad-HC) : 2020 TaxPub(DT) 1756 (Mad-HC) |
41
| >> |
| INCOME TAX : CASE LAW DIGESTS - Creative Museum Designers v. ITO (2020) 176 TR (A) 848 (Kol-Trib) : 2020 TaxPub(DT) 3258 (Kol-Trib) |
35
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dilip Baburao Dalvi v. ITO (2020) 176 TR (A) 882 (Pune-Trib)(SMC) : 2020 TaxPub(DT) 3293 (Pune SMC Bench) |
66
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Haryana Warehousing Corporation (2020) 176 TR (A) 885 (Chan-Trib) : 2020 TaxPub(DT) 2016 (ITAT- Chd A Bench) : (2020) 204 TTJ (ITAT- Chd A Bench) 265 |
70
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Max Medical Services Ltd. (2020) 176 TR (A) 860 (Del-Trib) : 2020 TaxPub(DT) 3053 (Del-Trib) |
47
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ernakulam District Government College Employees Co-operative Society Ltd. v. ITO (2020) 176 TR (A) 886 (Ker-HC) : 2020 TaxPub(DT) 3359 (Ker-HC) |
71
| >> |
| INCOME TAX : CASE LAW DIGESTS - Exxon Mobil Company India (P) Ltd. v. Dy. CIT (2020) 176 TR (A) 898 (Mum-Trib) : 2020 TaxPub(DT) 3510 (Mum-Trib) |
82
| >> |
| INCOME TAX : CASE LAW DIGESTS - Flsmidth (P) Ltd. v. Dy. CIT (2020) 176 TR (A) 856 (Mad-HC) : 2020 TaxPub(DT) 3039 (Mad-HC) |
43
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ganpat Ghevarchand Mutha v. ITO (2020) 176 TR (A) 874 (Mum-Trib) : 2020 TaxPub(DT) 3272 (Mum-Trib) |
59
| >> |
| INCOME TAX : CASE LAW DIGESTS - Gayatri Seva Sansthan v. Addl. CIT (2020) 176 TR (A) 871 (Del-Trib) : 2020 TaxPub(DT) 3260 (Del-Trib) |
57
| >> |
| INCOME TAX : CASE LAW DIGESTS - Goldman Sachs Services (P.) Ltd. v. Jt. CIT (2020) 176 TR (A) 856 (Bang-Trib) : 2020 TaxPub(DT) 3398 (Bang 'A'-Trib) |
42
| >> |
| INCOME TAX : CASE LAW DIGESTS - Hari Krishna Budhia (HUF) v. Dy. CIT (2020) 176 TR (A) 868 (Ran-Trib) : 2020 TaxPub(DT) 3139 (Ranchi-Trib) |
54
| >> |
| INCOME TAX : CASE LAW DIGESTS - Harish Chand Ram Kali Charitable Trust v. Addl. CIT (2020) 176 TR (A) 853 (Del-Trib) : 2020 TaxPub(DT) 2333 (Del-Trib) |
40
| >> |
| INCOME TAX : CASE LAW DIGESTS - Himachal Pradesh State Forest Corporation Ltd. v. CIT (2020) 176 TR (A) 896 (SC) : 2020 TaxPub(DT) 535 (SC) |
80
| >> |
| INCOME TAX : CASE LAW DIGESTS - Hothur Traders v. Jt.CIT (2020) 176 TR (A) 861 (Bang-Trib) : 2020 TaxPub(DT) 3377 (Bang-Trib) |
48
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Gyan Chand Saini Dabi Hariyali (2020) 176 TR (A) 894 (Jai-Trib) : 2020 TaxPub(DT) 3066 (Jp-Trib) |
78
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Kailash Chand Bangur (2020) 176 TR (A) 891 (Jai-Trib) : 2020 TaxPub(DT) 3350 (Jp-Trib) |
76
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Manek Metal (I) (P) Ltd. (2020) 176 TR (A) 873 (Mum-Trib) : 2020 TaxPub(DT) 3454 (Mum-Trib) |
59
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Singhal General Traders (P) Ltd. (2020) 176 TR (A) 870 (Mum-Trib) : 2020 TaxPub(DT) 2058 (Mumbai Bench) : (2020) 183 ITD 397 (Mumbai Bench) |
56
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Uzuri Jewels (P) Ltd. (2020) 176 TR (A) 870 (Mum-Trib) : 2020 TaxPub(DT) 2271 (Mum-Trib) |
55
| >> |
| INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Websol Energy Systems (P) Ltd. (2020) 176 TR (A) 897 (Kol-Trib) : 2020 TaxPub(DT) 1808 (Kol-Trib) |
81
| >> |
| INCOME TAX : CASE LAW DIGESTS - Keshav Industries (P) Ltd. v. ITO (2020) 176 TR (A) 889 (Ind-Trib) : 2020 TaxPub(DT) 3129 (Ind-Trib) |
74
| >> |
| INCOME TAX : CASE LAW DIGESTS - Lilo Ramchandani v. Dy. CIT (2020) 176 TR (A) 893 (Jai-Trib) : 2020 TaxPub(DT) 1965 (Jp-Trib) |
77
| >> |
| INCOME TAX : CASE LAW DIGESTS - Marlabs Innovations (P) Ltd. v. Asstt. CIT (2020) 176 TR (A) 850 (Bang-Trib) : 2020 TaxPub(DT) 2111 (Bang-Trib) |
37
| >> |
| INCOME TAX : CASE LAW DIGESTS - Maruti Suzuki India Ltd. v. CIT (2020) 176 TR (A) 895 (SC-Ind) : 2020 TaxPub(DT) 3395 (SC) |
79
| >> |
| INCOME TAX : CASE LAW DIGESTS - Meena Agency Ltd. v. Pr. CIT (2020) 176 TR (A) 897 (Rjk-Trib) : 2020 TaxPub(DT) 3265 (Rkt-Trib) |
81
| >> |
| INCOME TAX : CASE LAW DIGESTS - Meghmani Organics Ltd. v. Dy.CIT (2020) 176 TR (A) 852 (Ahm-Trib) : 2020 TaxPub(DT) 3082 (Ahd-Trib) |
39
| >> |
| INCOME TAX : CASE LAW DIGESTS - New Delhi Television Ltd. v. ACIT (2020) 176 TR (A) 855 (Del-Trib) : 2020 TaxPub(DT) 2528 (Del-Trib) |
42
| >> |
| INCOME TAX : CASE LAW DIGESTS - Piramal Enterprises Ltd. v. Addl. CIT (2020) 176 TR (A) 857 (Mum-Trib) : 2020 TaxPub(DT) 1767 (Mum-Trib) |
44
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. H.P. Excise & Taxation Technical Service Agency (2020) 176 TR (A) 848 (HP-HC) : 2020 TaxPub(DT) 2483 (HP-HC) |
36
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Mangal Tirth Estates Ltd. (2020) 176 TR (A) 895 (Mad-HC) : 2020 TaxPub(DT) 2484 (Mad-HC) : (2020) 269 Taxman 80 (Mad) |
79
| >> |
| INCOME TAX : CASE LAW DIGESTS - Punjab Cricket Association v. ITO (2020) 176 TR (A) 853 (Chd-Trib) : 2020 TaxPub(DT) 3003 (Chd-Trib) : (2020) 83 ITR (Trib) 116 (Chd-Trib) : (2020) 207 TTJ (Chd-Trib) 476 |
40
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rajendra Agarwal v. ITO (2020) 176 TR (A) 884 (JP-Trib) : 2020 TaxPub(DT) 1630 (Jp-Trib) |
69
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ramnath & Co. v. CIT (2020) 176 TR (A) 877 (SC-Ind) : 2020 TaxPub(DT) 2447 (SC) : (2020) 272 Taxman 275 (SC) : (2020) 315 CTR (SC) 217 |
62
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sanjay Kaul v. Pr. CIT (2020) 176 TR (A) 869 (Del-HC) : 2020 TaxPub(DT) 3177 (Del-HC) : (2020) 316 CTR (Del) 337 |
55
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shaik Madar Amanulla v. ITO (2020) 176 TR (A) 880 (Kar-HC) : 2020 TaxPub(DT) 2480 (Karn-HC) : (2020) 269 Taxman 280 (Karn) |
65
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shivsu Canadian Clear Waters Ltd. v. ITO (2020) 176 TR (A) 884 (Mad-HC) : 2020 TaxPub(DT) 2088 (Mad-HC) |
69
| >> |
| INCOME TAX : CASE LAW DIGESTS - Subhash Chand Ajmera v. ITO (2020) 176 TR (A) 882 (Jai-Trib) : 2020 TaxPub(DT) 1695 (Jp-Trib) |
67
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sun Swan Education Society v. CIT (2020) 176 TR (A) 849 (Ind-Trib) : 2020 TaxPub(DT) 1814 (Ind-Trib) |
36
| >> |
| INCOME TAX : CASE LAW DIGESTS - Swami Satyananda Ramkrishna Mission Sevasram v. ITO (2020) 176 TR (A) 891 (Kol-Trib) : 2020 TaxPub(DT) 2558 (Kol-Trib) |
75
| >> |
| INCOME TAX : CASE LAW DIGESTS - Swetha Health Research (P) Ltd. v. Dy. CIT (2020) 176 TR (A) 868 (Bang-Trib) : 2020 TaxPub(DT) 2559 (Bang-Trib) |
54
| >> |
| INCOME TAX : CASE LAW DIGESTS - Vodafone Idea Ltd. v. Asstt. CIT (2020) 176 TR (A) 890 (SC) : 2020 TaxPub(DT) 1811 (SC) : (2020) 424 ITR 664 (SC) : (2020) 315 CTR (SC) 1 |
75
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Assotech Moonshine Urban Developers (P) Ltd. v. Dy. CIT (2020) 176 TR (B) 905 (Del 'I-1'-Trib) : 2020 TaxPub(DT) 3389 (Delhi I-1 Bench) |
89
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Bergen Engines India (P) Ltd. v. ACIT (2020) 176 TR (B) 901 (Del-Trib) : 2020 TaxPub(DT) 2498 (Del-Trib) |
85
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Exxon Mobil Company India (P) Ltd. v. Dy. CIT (2020) 176 TR (B) 908 (Mum-Trib) : 2020 TaxPub(DT) 3510 (Mum-Trib) |
92
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Goldman Sachs Services (P.) Ltd. v. Jt. CIT (2020) 176 TR (B) 904 (Bang-Trib) : 2020 TaxPub(DT) 3398 (Bang 'A'-Trib) |
88
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Kusum Healthcare (P) Ltd. v. Addl. CIT (2020) 176 TR (B) 901 (Del-Trib) : 2020 TaxPub(DT) 3574 (Del-Trib) |
85
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Lonsen Kiri Chemical Industries Ltd. v. Dy. CIT (2020) 176 TR (B) 900 (Ahd-Trib) : 2020 TaxPub(DT) 3361 (Ahd-Trib) |
84
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Marlabs Innovations (P) Ltd. v. Asstt. CIT (2020) 176 TR (B) 904 (Bang-Trib) : 2020 TaxPub(DT) 2111 (Bang-Trib) |
88
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Meghmani Organics Ltd. v. Dy.CIT (2020) 176 TR (B) 911 (Ahm-Trib) : 2020 TaxPub(DT) 3082 (Ahd-Trib) |
94
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - New Delhi Television Ltd. v. ACIT (2020) 176 TR (B) 900 (Del-Trib) : 2020 TaxPub(DT) 2528 (Del-Trib) |
84
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : Companies raise over Rs 73,000 cr from capital markets in October |
97
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Centre releases Rs 6,000 crore of GST compensation to 23 states, three Uts |
97
| >> |
| CORPORATE LAWS & GST : STATUTES - NCLT Benches—Constitution of—Reconstitution of NCLT Benches for Regular Hearing Through Video Conference—Circular F. No. 10/03/2020-NCLT, dtd. 25-11-2020 |
99
| >> |
| CORPORATE LAWS & GST : STATUTES - Relaxation of additional fees and extension of last date of filing of CRA-4 (form for filing of cost audit report) for FY 2019-20—General Circular No.38/2020, dtd. 1-12-2020 [Eoffice File No: 17/52/2020-CL-V] |
99
| >> |
| CORPORATE LAWS & GST : STATUTES - Designated Special Courts in Notified States for Trial of Offences Under Act in Respect of Cases Filed by SEBI—Notification S.O. 4283(E), dtd. 27-11-2020 [F. No. 01/12/2009-CL-I (VOL.IV)] |
99
| >> |
| CORPORATE LAWS & GST : STATUTES - Introduction of Unified Payments Interface (UPI) mechanism and Application through Online interface and Streamlining the process of Public issues of Securities under—SEBI/HO/DDHS/CIR/P/2020/233, dtd. 23-11-2020 |
100
| >> |
| CORPORATE LAWS & GST : STATUTES - Testing of Software used in or Related to Trading and Risk Management—Circular SEBI/HO/MRD1/DSAP/CIR/P/2020/234, dtd. 24-11-2020 |
100
| >> |
| CORPORATE LAWS & GST : STATUTES - Relaxation in Timelines for Compliance with Regulatory Requirements—SEBI/HO/ MIRSD/DOP/CIR/P/2020/235, dtd. 1-12-2020 |
100
| >> |
| CORPORATE LAWS & GST : STATUTES - Operational Guidelines for Transfer and Dematerialization of Re-Lodged Physical Shares—SEBI/HO/MIRSD/RTAMB/CIR/P/2020/236, dtd. 2-12-2020 |
100
| >> |
| CORPORATE LAWS & GST : STATUTES - Request for Interpretive Letter under SEBI (Informal Guidance) Scheme, 2003 Relating to the Securities and Exchange Board of India (Mutual Funds), Regulations, 1996—SEBI/HO/IMD/DF2/OW/P/2020/ 20589/1, dtd. 27-11-2020 |
100
| >> |
| CORPORATE LAWS & GST : STATUTES - SEBI Chairman Launches Securities Market Trainers (SMARTs) Program—A New SEBI Initiative for Enhancing Investor Education Activities—PR No.58/2020, dtd. 25-11-2020 |
100
| >> |
| CORPORATE LAWS & GST : STATUTES - Review of Regulatory Measures Introduced vide SEBI Press Release dated March 20, 2020—PR No.59/2020, dtd. 25-11-2020 |
100
| >> |
| CORPORATE LAWS & GST : ARTICLES - Health Care Service—Some Important Issues—PURNENDU SAHAI |
101
| >> |
| CORPORATE LAWS & GST : ARTICLES - A Study on Exempted Deposits Under Companies Act, 2013—PRAGYA BHANDARI |
105
| >> |