| INCOME TAX : NEWS YOU CAN USE - EPFO : Finmin approves 8.5% interest for EPFO subscribers |
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| INCOME TAX : NEWS YOU CAN USE -Fiscal Deficit : Fiscal deficit at 135% of BE on higher capex; spending in Nov rises 250% |
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| INCOME TAX : NEWS YOU CAN USE - Vivad Se Vishwas : Covid impact; Govt extends deadline for filing income tax and GST returns |
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| INCOME TAX : NEWS YOU CAN USE - Rs 83,000 cr disputed taxes settled as 20% cases opt for Vivad Se Vishwas |
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| INCOME TAX : STATUTES - Direct Tax Vivad se Vishwas Act, 2020—Extension of Time Limits—Notification No. 92/2020, dtd. 31-12-2020 [F. No. 370142/35/2020-TPL] |
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| INCOME TAX : STATUTES - Extension of Time Limits Under Income Tax Act, 1961—Notification No. 93/2020, dtd. 31-12-2020 [F. No. 370142/35/2020-TPL] |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Kolkata—Press Release, dtd. 31-12-2020 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Educational Institution—ITR and Tax Audit |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Search and seizure—Applicability of section 153C |
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| INCOME TAX : ARTICLES - Start-Up Taxation : Provisions as To—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Exotic Tax Planning : Corporate Gifts/Owelty/Share Swapping—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - Assessee's Should Not be Penalized for Wrong Data/Information in the Form 26AS—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - Amol C. Shah (HUF) v. ITO (2021) 177 TR (A) 155 (Bom-HC) : 2020 TaxPub(DT) 2960 (Bom-HC) : (2020) 423 ITR 408 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Aneeka Universal (P) Ltd. v. Pr. CIT (2021) 177 TR (A) 198 (Mum-Trib) : 2020 TaxPub(DT) 3464 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ankeet Cottage Industries v. ITO (2021) 177 TR (A) 172 (Pune-Trib) : 2020 TaxPub(DT) 2019 (ITAT-Pune) |
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| INCOME TAX : CASE LAW DIGESTS - Arup Kumar Bhowmick v. ITO (2021) 177 TR (A) 201 (Kol-Trib) : 2020 TaxPub(DT) 3257 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Banc TEC TPS India (P) Ltd. v. Asstt. CIT (2021) 177 TR (A) 160 (Mum-Trib) : 2020 TaxPub(DT) 2826 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bhagwant Merchants (P) Ltd. v. ITO (2021) 177 TR (A) 188 (Kol-Trib) : 2020 TaxPub(DT) 2315 (Kol-Trib) : (2020) 79 ITR (Trib) 595 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. ABB Ltd. (2021) 177 TR (A) 164 (Kar-HC) : 2020 TaxPub(DT) 2490 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Daison Joseph v. Pr. CIT (2021) 177 TR (A) 180 (Ker-HC) : 2020 TaxPub(DT) 2589 (Ker-HC) : (2020) 272 Taxman 51 (Ker) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Coffee Day Global Ltd. (2021) 177 TR (A) 157 (Bang 'B'-Trib) : 2020 TaxPub(DT) 1356 (Bang 'B'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Magma Fincorp Ltd. (2021) 177 TR (A) 165 (Kol-Trib) : 2020 TaxPub(DT) 2366 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Metal One Corporation India (P) Ltd. (2021) 177 TR (A) 194 (Del-Trib) : 2020 TaxPub(DT) 3706 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Fox Networks Group Singapre PTE Ltd. v. ACIT (2021) 177 TR (A) 192 (Del-Trib) : 2019 TaxPub(DT) 7799 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gujarat State Energy Generation Ltd. v. Asstt. CIT (2021) 177 TR (A) 156 (Ahd-Trib) : 2020 TaxPub(DT) 2507 (Ahd-Trib) : (2020) 183 ITD 590 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Guruprasad Infrastructure (P) Ltd. v. Asstt. CIT (2021) 177 TR (A) 204 (Ahd-Trib) : 2020 TaxPub(DT) 3043 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Haren Kantilal Mistry v. ITO (2021) 177 TR (A) 162 (Ahm-Trib) : 2020 TaxPub(DT) 1627 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Harina Developers (P) Ltd. v. ITO (2021) 177 TR (A) 172 (Bang-Trib) : 2020 TaxPub(DT) 2136 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hemant Mittal v. ITO (2021) 177 TR (A) 184 (Del-Trib) : 2020 TaxPub(DT) 2455 (Del-Trib) : (2020) 183 ITD 295 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - IG3 Infra Ltd. v. Dy. CIT (2021) 177 TR (A) 177 (Mad-HC) : 2020 TaxPub(DT) 2340 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - IRCON International Ltd. & Anr. v. Dy. CIT & Anr. (2021) 177 TR (A) 156 (Del-Trib) : 2020 TaxPub(DT) 915 (Del 'C'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jamanbhai D. Kalaria v. Dy. CIT (2021) 177 TR (A) 183 (Rjk-Trib) : 2020 TaxPub(DT) 1722 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - K. Devakar v. Addl. CIT (2021) 177 TR (A) 202 (Mad-HC) : 2019 TaxPub(DT) 3591 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Kaushalya Agarwal v. ITO (2021) 177 TR (A) 175 (Kol-Trib) : 2019 TaxPub(DT) 4206 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Krishiv Rama Foundation v. CIT (2021) 177 TR (A) 154 (Amr-Trib) : 2020 TaxPub(DT) 3449 (Amr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - L & T Housing Finance Ltd. v. Dy. CIT (2021) 177 TR (A) 159 (Chen-Trib) : 2020 TaxPub(DT) 1354 (Chenn 'D'-Trib) : (2020) 203 TTJ (Chenn 'D'-Trib) 835 |
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| INCOME TAX : CASE LAW DIGESTS - Lalit Agrawal v. Institute of Chartered Accountants of India (2021) 177 TR (A) 153 (Del-HC) : 2019 TaxPub(DT) 2193 (Del-HC) : (2019) 261 Taxman 459 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Laxman Nainani Nainani Medico v. Dy. CIT (2021) 177 TR (A) 197 (Jai-Trib) : 2020 TaxPub(DT) 2191 (Jp-Trib) : (2020) 80 ITR (Trib) 1 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mahindra & Mahindra Ltd. v. Dy. CIT (2021) 177 TR (A) 164 (Mum-Trib) : 2020 TaxPub(DT) 560 (Mum 'B'-Trib) : (2020) 180 ITD 776 (Mum 'B'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Make My Trip (India) (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 158 (Del-Trib) : 2020 TaxPub(DT) 2787 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Maple Logistics (P) Ltd. & Anr. v. Pr. CIT & Anr. (2021) 177 TR (A) 153 (Del-HC) : 2020 TaxPub(DT) 2248 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Marble Centre International (P) Ltd. v. Asstt. CIT (2021) 177 TR (A) 180 (Kar-HC) : 2020 TaxPub(DT) 2524 (Karn-HC) : (2020) 272 Taxman 248 (Karn) : (2020) 316 CTR (Karn) 1 |
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| INCOME TAX : CASE LAW DIGESTS - Monika Jain v. ITO (2021) 177 TR (A) 195 (Del-Trib) : 2020 TaxPub(DT) 2923 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Moolchand Kumawat & Sons v. ITO (2021) 177 TR (A) 194 (JP-Trib) : 2020 TaxPub(DT) 3170 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - North Eastern Constructions v. ITO (2021) 177 TR (A) 206 (Guw-Trib) : 2020 TaxPub(DT) 2530 (Gau-Trib) : (2020) 183 ITD 348 (Gau-Trib) : (2020) 206 TTJ (Gau-Trib) 354 |
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| INCOME TAX : CASE LAW DIGESTS - Omkar Infracon (P) Ltd. v. ITO (2021) 177 TR (A) 200 (Kol-Trib) : 2020 TaxPub(DT) 2038 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Panati Vittalnath Reddy v. Dy. CIT (2021) 177 TR (A) 175 (Bang-Trib) : 2020 TaxPub(DT) 1629 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Panchshil Exim (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 186 (Raj-Trib) : 2020 TaxPub(DT) 2621 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pawan Mundra v. Dy. CIT (2021) 177 TR (A) 204 (JP-Trib) : 2020 TaxPub(DT) 3064 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Peerless General Finance & Investment Co. Ltd. v. Dy. CIT (2021) 177 TR (A) 154 (Kol-Trib) : 2019 TaxPub(DT) 8427 (Kol-Trib) : (2019) 76 ITR (Trib) 356 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Indian Sugar Exim Corporation Ltd. (2021) 177 TR (A) 199 (SC) : 2020 TaxPub(DT) 948 (SC) : (2020) 272 Taxman 185 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Solar Turbines India (P) Ltd. (2021) 177 TR (A) 199 (Bom-HC) : 2020 TaxPub(DT) 2570 (Bom-HC) : (2020) 316 CTR (Bom) 172 |
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| INCOME TAX : CASE LAW DIGESTS - Rakesh Aggarwal v. ITO (2021) 177 TR (A) 188 (Del-Trib) : 2020 TaxPub(DT) 2184 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rameshchandra Chhabildas Tamakuwala v. JCIT (2021) 177 TR (A) 155 (Sur-Trib) : 2020 TaxPub(DT) 1489 (Surat Bench) : (2020) 78 ITR (Trib) 148 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Sanat Kumar Sahana v. Asstt. CIT (2021) 177 TR (A) 185 (Kol-Trib) : 2020 TaxPub(DT) 2374 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sanvira Holdings v. Dy. CIT (2021) 177 TR (A) 189 (AHM-Trib) : 2020 TaxPub(DT) 2045 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sri Naval Kishore Khaitan v. Pr. CIT (2021) 177 TR (A) 179 (AP-HC) : 2020 TaxPub(DT) 2060 (AP-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Thunuguntla Jagan Mohan Rao v. Dy. CIT (2021) 177 TR (A) 196 (Telanga-HC) : 2020 TaxPub(DT) 3277 (Telangana High Court-HC) : (2020) 427 ITR 204 (Telangana High Court) |
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| INCOME TAX : CASE LAW DIGESTS - Vedanta Ltd. v. Asstt. CIT (2021) 177 TR (A) 181 (Del-Trib) : 2019 TaxPub(DT) 7439 (Del-Trib) : (2020) 180 ITD 8 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vikram Singh Shekhawat v. Dy. CIT (2021) 177 TR (A) 165 (JP-Trib) : 2020 TaxPub(DT) 1001 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Wifi Networks (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 169 (Bang-Trib) : 2020 TaxPub(DT) 2071 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Banc TEC TPS India (P) Ltd. v. Asstt. CIT (2021) 177 TR (B) 209 (Mum-Trib) : 2020 TaxPub(DT) 2826 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Carraro India (P) Ltd. (2021) 177 TR (B) 209 (Pun-Trib) : 2020 TaxPub(DT) 1208 (Pune C Bench) : (2020) 203 TTJ (Pune C Bench) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Make My Trip (India) (P) Ltd. v. Dy. CIT (2021) 177 TR (B) 208 (Del-Trib) : 2020 TaxPub(DT) 2787 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Wifi Networks (P) Ltd. v. Dy. CIT (2021) 177 TR (B) 208 (Bang-Trib) : 2020 TaxPub(DT) 2071 (Bang-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI exempts fund managers from placing orders for passive trades |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Government launches massive crackdown on 7,000 GST evaders, 185 arrested |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST mop-up at record high, surges to Rs 1.15 trillion in December |
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| CORPORATE LAWS & GST : STATUTES - Waiver From Recording of UIN on the Invoices for the Months of April 2020 to March2021—Circular No.144/14/2020-GST, dtd. 15-12-2020 [F. No. CBEC- 349/48/2017-GST (Part I)] |
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| CORPORATE LAWS & GST : STATUTES - Amendment in Notification No. 35/2020-Central Tax, dated 3rd April, 2020—Notification No. 91/2020 – Central Tax, dtd. 14-12-2020 [F.No.20/13/07/ 2019-GST] |
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| CORPORATE LAWS & GST : STATUTES - Sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of Finance Act,2020 effective from 01-01-2021—Notification No 92/2020-Central Tax, dtd. 22-12-2020 [F.No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Amendments in Notification No. 73/2017–Central Tax, dated 29th December, 2017—Notification No. 93/2020-Central Tax, dtd. 22-12-2020 [F.No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020—Notification No. 94/2020–Central Tax, dtd. 22-12-2020 [F. No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Extension of Time Limit for Furnishing Annual Return Specified Under Section 44—Notification No. 95/2020-Central Tax, dtd. 30-12-2020 [F. No. CBEC-20/06/13/2020-GST] |
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| CORPORATE LAWS & GST : ARTICLES - Taxability of Hostel Services Provided by Educational Institutions—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Maintenance of Register of Directors and Key Managerial Personnel and Related Matters—PRAGYA LALWANI |
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