| INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : IBC to remain 'rightfully' suspended till FY21 end: FM Sitharaman |
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| INCOME TAX : NEWS YOU CAN USE - Budget 2021-22 : Govt. may reduce oil subsidy allocation by half in FY22 Union Budget |
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| INCOME TAX : NEWS YOU CAN USE - EPFO : EPFO net new enrolments sees 56% rise to 1.15 million in October |
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| INCOME TAX : NEWS YOU CAN USE - Retro Tax : Arbitration panel cites PM, minister on retro tax to overturn Cairn demand |
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| INCOME TAX : NEWS YOU CAN USE - Tax Collection : Advance tax collection zooms nearly 33% to Rs 1.41 trillion in Dec quarter |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income Arising to a Body or Authority or Board or Trust or Commission—Yamuna Expressway Industrial Development Authority—Notification No. 91/2020, dtd. 24-12-2020, [F.No. 300196/4/2014-ITA-I] |
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| INCOME TAX : STATUTES - Extension of Time Limits—Press Release, dtd. 30-12-2020 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Tamil Nadu—Press Release, dtd. 17-12-2020 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Guwahati—Press Release, dtd. 26-12-2020 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Delhi—Press Release, dtd. 29-12-2020 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Business disallowance under section 43B and 40(a)(ia)—Simultaneous disallowance |
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| INCOME TAX : ARTICLES - Receipt of Bonus Shares Not Amenable to Section 56(2)(vii)—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - No TDS Under Section 194C on Transfer of Advertising Space in Newspaper with Exclusive Rights Therein—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - E-Nivaran Facility Under the Income Tax Act, 1961—VIKAS AGARWAL |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Realtech Construction (P) Ltd. (2021) 177 TR (A) 82 (Del-Trib) : 2020 TaxPub(DT) 2535 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Aditya B Lingaraju v. ITO (2021) 177 TR (A) 57 (Bang-Trib) : 2020 TaxPub(DT) 2763 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Arydeep Developers (P) Ltd. v. ITO (2021) 177 TR (A) 76 (Ahm-Trib) : 2020 TaxPub(DT) 3645 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashok Kumar Chouta v. Dy. CIT (2021) 177 TR (A) 37 (Bang-Trib) : 2020 TaxPub(DT) 2049 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Anala Anjibabu (2021) 177 TR (A) 62 (Viz-Trib) : 2020 TaxPub(DT) 3193 (Visakha Trib) : (2020) 207 TTJ (Visakha Trib) 239 |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Hindaun Sahakari Bhoomi Vikas Bank Ltd. (2021) 177 TR (A) 46 (JP-Trib) : 2020 TaxPub(DT) 3166 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Jethanand Thakur Bakshani (2021) 177 TR (A) 31 (Chen-Trib) : 2020 TaxPub(DT) 1951 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Jojo Frozen Foods (P) Ltd. (2021) 177 TR (A) 81 (Coch-Trib) : 2020 TaxPub(DT) 3224 (Coch-Trib) : (2020) 81 ITR (Trib) 90 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - BAKR Hughes Singapore Pte. Ltd. v. Addl. DIT (2021) 177 TR (A) 55 (UTK-HC) : 2020 TaxPub(DT) 3235 (Uttarakhand-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Basir Ahmed Sisodia v. ITO (2021) 177 TR (A) 69 (SC) : 2020 TaxPub(DT) 1711 (SC) : (2020) 271 Taxman 247 (SC) : (2020) 314 CTR (SC) 1 |
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| INCOME TAX : CASE LAW DIGESTS - Chandrikaben Naranbhai v. ITO (2021) 177 TR (A) 65 (Rjk-Trib) : 2020 TaxPub(DT) 3228 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Astoria Leathers (2021) 177 TR (A) 74 (Mad-HC) : 2020 TaxPub(DT) 2825 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Prestige Estate Projects (P) Ltd. (2021) 177 TR (A) 39 (Kar-HC) : 2020 TaxPub(DT) 2141 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Rajmahal Silks (2021) 177 TR (A) 48 (Karn-HC) : 2020 TaxPub(DT) 3611 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Devendra Kumar Shroff v. ITO (2021) 177 TR (A) 56 (Kol-Trib) : 2020 TaxPub(DT) 1757 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dhandaai Investment (P) Ltd. v. CIT (2021) 177 TR (A) 40 (Del-Trib) : 2020 TaxPub(DT) 3761 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dirisala Bala Murali v. ITO (2021) 177 TR (A) 68 (Visakhapatnam-Trib) : 2020 TaxPub(DT) 3347 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - DIT v. The Executive Engineer No. 1 (2021) 177 TR (A) 84 (Karn-HC) : 2020 TaxPub(DT) 3351 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Abro Technologies (P.) Ltd. (2021) 177 TR (A) 43 (Del-Trib) : 2020 TaxPub(DT) 3231 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Clean City Estates (P) Ltd. (2021) 177 TR (A) 32 (Hyd-Trib) : 2020 TaxPub(DT) 2236 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Futura Bioplants (P) Ltd. (2021) 177 TR (A) 33 (Pune-Trib) : 2020 TaxPub(DT) 3422 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Hind Industries Ltd. (2021) 177 TR (A) 40 (Del 'G'-Trib) : 2020 TaxPub(DT) 2748 (Del 'G'-Trib) : (2020) 79 ITR (Trib) 1 (Del 'G'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Svarna Infrastructure and Builders (P) Ltd. (2021) 177 TR (A) 32 (Kol-Trib) : 2020 TaxPub(DT) 2556 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy.CIT v. Alok Industries Ltd. (2021) 177 TR (A) 41 (Mum-Trib) : 2020 TaxPub(DT) 2904 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Essilor India (P) Ltd. v. Asstt. CIT & Ors. (2021) 177 TR (A) 30 (Kar-HC) : 2020 TaxPub(DT) 3314 (Karn-HC) : (2020) 315 CTR (Karn) 199 |
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| INCOME TAX : CASE LAW DIGESTS - Flutura Business Solutions (P) Ltd. v. ITO (2021) 177 TR (A) 63 (Bang-Trib) : 2020 TaxPub(DT) 2711 (Bang 'B'-Trib) : (2020) 183 ITD 446 (Bang 'B'-Trib) : (2020) 207 TTJ (Bang 'B'-Trib) 257 |
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| INCOME TAX : CASE LAW DIGESTS - Homeway Marketing (P) Ltd. v. ITO (2021) 177 TR (A) 66 (Del-Trib) : 2020 TaxPub(DT) 2239 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Inderjit Singh Sodhi (HUF) v. ITO (2021) 177 TR (A) 34 (Del-Trib) : 2020 TaxPub(DT) 2656 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Indrajit Roy v. ITO (2021) 177 TR (A) 67 (Kol-Trib) : 2020 TaxPub(DT) 3379 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - International Constructions Ltd. v. ITO (2021) 177 TR (A) 45 (Kol-Trib) : 2020 TaxPub(DT) 3516 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. DSR Impex Pvt. Ltd. (2021) 177 TR (A) 68 (Kol-Trib) : 2020 TaxPub(DT) 1031 (Kol 'B'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jay Jyoti Steel v. ITO (2021) 177 TR (A) 77 (Mum-Trib) : 2020 TaxPub(DT) 3241 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jindal Reality (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 47 (Del-Trib) : 2020 TaxPub(DT) 3262 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Mphasis Ltd. (2021) 177 TR (A) 34 (Bang-Trib) : 2020 TaxPub(DT) 2432 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kai Shri Mahadevrao Naykude v. CIT (2021) 177 TR (A) 35 (Pun-Trib) : 2020 TaxPub(DT) 3828 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kala Manish Dhameja v. ITO (2021) 177 TR (A) 55 (Jai-Trib) : 2020 TaxPub(DT) 3013 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - KEC Delco Dutsan (JV) v. ITO (2021) 177 TR (A) 53 (Del-Trib) : 2020 TaxPub(DT) 2077 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kerala State Beverages (Manufacturing & Marketing) Corp. Ltd. v. Asstt. CIT (2021) 177 TR (A) 52 (Ker-HC) : 2020 TaxPub(DT) 2031 (Ker-HC) : (2020) 316 CTR (Ker) 180 |
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| INCOME TAX : CASE LAW DIGESTS - Kohli Estates (P) Ltd. v. ITO (2021) 177 TR (A) 37 (Del-Trib) : 2020 TaxPub(DT) 2080 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - L. Rajalakshmi v. Dy. CIT (2021) 177 TR (A) 57 (Chen-Trib) : 2020 TaxPub(DT) 2668 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Lalchand (P.) Dhariwal v. ITO (2021) 177 TR (A) 65 (Ahm-Trib) : 2020 TaxPub(DT) 1164 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Meenu Jain v. ITO (2021) 177 TR (A) 69 (Del-Trib) : 2020 TaxPub(DT) 3205 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Modern Malleables Ltd. v. Dy. CIT (2021) 177 TR (A) 64 (Kol 'B'-Trib) : 2020 TaxPub(DT) 2296 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - New Bridge Centre (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 47 (Bang-Trib) : 2020 TaxPub(DT) 3363 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nirmala Zaverchand Shah v. Dy. CIT (2021) 177 TR (A) 37 (Mum-Trib) : 2020 TaxPub(DT) 3266 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Om Prakash Agarwal v. Dy. CIT (2021) 177 TR (A) 59 (JP-Trib) : 2020 TaxPub(DT) 3154 (Jp-Trib) : (2020) 207 TTJ (Jp-Trib) 121 |
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| INCOME TAX : CASE LAW DIGESTS - Pampamaheshwar Ravindranath v. Asst. CIT (2021) 177 TR (A) 54 (Agra-Trib) : 2020 TaxPub(DT) 3063 (Agra-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Parveen Sewak Nayyar v. ITO (2021) 177 TR (A) 79 (Pune-Trib) : 2020 TaxPub(DT) 3267 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Patel Infrastructure (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 73 (Rjk-Trib) : 2020 TaxPub(DT) 3106 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pattambi Service Co-operative Bank Ltd. v. ITO (2021) 177 TR (A) 74 (Coch-Trib) : 2020 TaxPub(DT) 3606 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Raj Kumar Maheshwari v. ITO (2021) 177 TR (A) 80 (JP-Trib) : 2020 TaxPub(DT) 3368 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajiv Gupta v. ITO (2021) 177 TR (A) 67 (Chd-Trib) : 2020 TaxPub(DT) 3079 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ramesh Raj Bohra v. Dy. CIT (2021) 177 TR (A) 38 (Jod-Trib) : 2020 TaxPub(DT) 2042 (Jod-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Razia Abu Khatri v. ITO (2021) 177 TR (A) 58 (Del-Trib) : 2020 TaxPub(DT) 2005 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Samir Synthetics Mills v. Dy. CIT (2021) 177 TR (A) 39 (Ahd-Trib) : 2020 TaxPub(DT) 3104 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Savita Kapila v. Asstt. CIT (2021) 177 TR (A) 82 (Del-HC) : 2020 TaxPub(DT) 2938 (Del-HC) : (2020) 316 CTR (Del) 465 |
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| INCOME TAX : CASE LAW DIGESTS - Sivanthi Farms (P) Ltd. v. Pr. CIT (2021) 177 TR (A) 30 (Mad-HC) : 2020 TaxPub(DT) 2635 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - South India Club v. CIT (2021) 177 TR (A) 36 (Del-Trib) : 2020 TaxPub(DT) 3276 (Del-Trib) : (2020) 207 TTJ (Del-Trib) 844 |
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| INCOME TAX : CASE LAW DIGESTS - Super Malls (P) Ltd. v. Pr. CIT (2021) 177 TR (A) 83 (SC-Ind) : 2020 TaxPub(DT) 1540 (SC) : (2020) 423 ITR 281 (SC) : (2020) 313 CTR (SC) 501 |
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| INCOME TAX : CASE LAW DIGESTS - Surana Enterprises v. ITO (2021) 177 TR (A) 71 (Del-Trib) : 2020 TaxPub(DT) 2265 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Suresh Mehta, HUF v. ITO (2021) 177 TR (A) 71 (Mum-Trib) : 2020 TaxPub(DT) 3381 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Thomson Press India Ltd. v. Asstt. CIT (2021) 177 TR (A) 51 (Del-Trib) : 2020 TaxPub(DT) 3372 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - VRB Foods (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 78 (Del-Trib) : 2020 TaxPub(DT) 3021 (Del-Trib) |
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| INTERNATIONAL TAXATION : ARTICLES - Exotic Tax Planning : Part–I—SRIVATSAN RANGANATHAN |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS : JCDecaux S.A. v. ACIT (2021) 177 TR (B) 95 (Del-Trib) : 2020 TaxPub(DT) 2288 (Del ‘D’-Trib) : (2020) 79 ITR (Trib) 222 (Del ‘D’-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - MCA : Compliance with new rules for audit reports deferred to next financial year |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : 8th instalment of Rs 6,000 cr released to states to meet GST shortfall |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Arrest provisions under CGST Act challenged in Bombay High Court |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Clampdown on fake bills: Rs 50 lakh a month biz to suffer 1% GST in cash |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - FinMin backs new GST rule, says it's not for MSMEs, certain I-T payers |
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| CORPORATE LAWS & GST : STATUTES - Waiver of Penalty Payable Under Section 125 for Non-Compliance of Provisions of Notification No.14/2020–Central Tax, dated 21-3-2020—Notification No. 89/2020 – Central Tax, dtd. 29-11-2020 [F. No-CBEC-20/16/38/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Amendment in Notification No.12/2017–Central Tax, dated 28th June, 2017—Notification No. 90/2020 – Central Tax, dtd. 1-12-2020 [F. No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Companies (Compromises, Arrangements and Amalgamations) Second Amendment Rules, 2020—Notification G.S.R. 773(E), dtd. 17-12-2020 [F. No. 2/31/CAA/2013 – CL.V] |
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| CORPORATE LAWS & GST : STATUTES - Companies (Appointment and Qualification of Directors) Fifth Amendment Rules, 2020—Notification, G.S.R. 774(E), dtd. 18-12-2020 [F. No. 8/4/2018-CL-I- Part I] |
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| CORPORATE LAWS & GST : STATUTES - Additional Payment Mechanism (i.e. ASBA, ETC.) for Payment of Balance Money in Calls for Partly Paid Specified Securities Issued by Listed Entity—Circular No. SEBI/HO/CFD/DIL1/CIR/238/2020, dtd. 8-12-2020 |
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| CORPORATE LAWS & GST : STATUTES - E-Voting Facility Provided by Listed Entities—Circular No. SEBI/HO/CFD/ CMD/CIR/ P/2020/ 242, dtd. 9-12-2020 |
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| CORPORATE LAWS & GST : STATUTES - Framework for Issue of Depository Receipts—Clarifications—Circular SEBI/HO/ MRD2/DCAP/CIR/P/2020/243, dtd. 18-12-2020 |
105
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| CORPORATE LAWS & GST : STATUTES - Consultation Paper on Compliance Standards for Index Providers—Press Release No. 60/2020, dtd. 11-12-2020 |
105
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| CORPORATE LAWS & GST : STATUTES - SEBI Board Meeting—Press Release No. 61/2020, dtd. 16-12-2020 |
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| CORPORATE LAWS & GST : ARTICLES - Works Contract Services Provided to Special Purpose Vehicle of State Government Attracts GST @ 12%—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - One Person Company : An Overview—PRAGYA LALWANI |
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