| INCOME TAX : NEWS YOU CAN USE - Budget 2021-22 : GDP may contract 7.5% this year, need policy reforms in Budget; Virmani |
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| INCOME TAX : NEWS YOU CAN USE - Deemed Accrual of Income : CBDT relaxes requirement of remunerating fund managers of offshore funds |
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| INCOME TAX : NEWS YOU CAN USE - Faceless Penalty : Govt to set up national, regional centres for faceless penalty proceedings |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax Returns : Gujarat HC rejects plea to extend deadline for filing tax returns |
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| INCOME TAX : NEWS YOU CAN USE - NPA : Banks' gross NPAs may rise to 13.5% by Sept; Financial stability report |
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| INCOME TAX : STATUTES - Amount of Remuneration Prescribed Under Section 9A(3)(m) of the Income Tax Act, 1961—Circular No. 1 of 2021, dtd. 15-1-2021 [F.No. /370142/2/2021-TPL] |
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| INCOME TAX : STATUTES - Empanelment of Chartered Accountants for Special Audit—Press Release, dtd. 13-1-2021 [F.No. Pr.CC-KER/Tech-80/2020-21] |
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| INCOME TAX : STATUTES - Income Tax Department conducts searches in Kolkata—Press Release, dtd. 15-1-2021 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Capital gains—Accrual—Date of agreement or date of registration |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Income—Chargeability—Gratuitous payments received from employer of husband |
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| INCOME TAX : ARTICLES - Third Proviso to Section 50C(1) is Retrospective in Nature—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Exotic Tax Planning–Part IV : Tax Planning via PE—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - Addition under section 69B on Basis of Confessional Statement—Whether Sustainable in Absence of Corroborative Evidence—CA. NISHA BHANDARI |
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| INCOME TAX : CASE LAW DIGESTS - Akarsh Residence (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 418 (Bang-Trib) : 2020 TaxPub(DT) 3508 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Akashdeep v. Manpreet Estates LLP (2021) 177 TR (A) 445 (ATFPBOTA-Del) : 2019 TaxPub(DT) 4196 (PBPTA-AT) |
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| INCOME TAX : CASE LAW DIGESTS - Anil K. Shah (HUF) v. ITO (2021) 177 TR (A) 417 (Mum-Trib) : 2020 TaxPub(DT) 4499 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Anis Ur Rehman v. Mohd. Tahir (2021) 177 TR (A) 444 (Del-HC) : 2019 TaxPub(DT) 2192 (Del-HC) : (2019) 261 Taxman 488 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Arihant Charitable Trust v. ITO (2021) 177 TR (A) 429 (Ind-Trib) : 2020 TaxPub(DT) 3432 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashapura Minichem Ltd. v. Dy. CIT (2021) 177 TR (A) 424 (Mum-Trib) : 2020 TaxPub(DT) 2311 (Mum-Trib) : (2020) 81 ITR (Trib) 111 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Kannan Devan Hills Plantations Co. (P) Ltd. (2021) 177 TR (A) 392 (Coch-Trib) : 2020 TaxPub(DT) 2122 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Karnataka Industrial Areas Development Board (2021) 177 TR (A) 394 (Bang-Trib) : 2020 TaxPub(DT) 2726 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bar Council of Delhi v. Commissioner (Exemption) (2021) 177 TR (A) 397 (Del-Trib) : 2020 TaxPub(DT) 2730 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bellissimo Hi Rise Builders (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 438 (Mum-Trib) : 2020 TaxPub(DT) 2314 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Belmarks Metal Works v. ITO (2021) 177 TR (A) 422 (Del-Trib) : 2020 TaxPub(DT) 3032 (Del-Trib) : (2020) 80 ITR (Trib) 699 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bihar State Text Book Publishing Corporation v. CIT (2021) 177 TR (A) 393 (Pat-HC) : 2020 TaxPub(DT) 3725 (Pat-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Canvera Digital Technologies (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 409 (Bang 'B'-Trib) : 2020 TaxPub(DT) 4557 (Bang 'B'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Capital Infra Projects (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 413 (Del-Trib) : 2020 TaxPub(DT) 3631 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Children Aid Society Employees' Co-operative Credit Society Ltd. v. ITO (2021) 177 TR (A) 430 (Mum-Trib) : 2020 TaxPub(DT) 3212 (Mum 'SMC'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. C. Subba Reddy (HUF) (2021) 177 TR (A) 420 (Mad-HC) : 2020 TaxPub(DT) 3983 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. City Lubricants (P) Ltd. (2021) 177 TR (A) 390 (Mad-HC) : 2020 TaxPub(DT) 3633 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. M.A. Jacob & Company (2021) 177 TR (A) 430 (Mad-HC) : 2020 TaxPub(DT) 3834 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Tech Mahendra Ltd. (2021) 177 TR (A) 393 (Kar-HC) : 2020 TaxPub(DT) 2638 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Tiruchirapalli District Central Cooperative Bank Ltd. (2021) 177 TR (A) 421 (Mad-HC) : 2020 TaxPub(DT) 3440 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Dart Infrabuild (P) Ltd. v. ITO (2021) 177 TR (A) 426 (Del-Trib) : 2020 TaxPub(DT) 3421 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Futurz Next Services (P) Ltd. (2021) 177 TR (A) 390 (Del-Trib) : 2020 TaxPub(DT) 2323 (Del-Trib) : (2020) 80 ITR (Trib) 58 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. R.R. Gold Palace (2021) 177 TR (A) 427 (Bang-Trib) : 2020 TaxPub(DT) 3580 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Shayona Land Corporation (2021) 177 TR (A) 405 (Ahm-Trib) : 2020 TaxPub(DT) 3855 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. SPML Infra Ltd. (2021) 177 TR (A) 398 (Kol-Trib) : 2020 TaxPub(DT) 2868 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. State Street Services (India) (P) Ltd. (2021) 177 TR (A) 404 (Bang 'B'-Trib) : 2020 TaxPub(DT) 3536 (Bang 'B'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Tirth Agro Technology (P) Ltd. (2021) 177 TR (A) 417 (Raj-Trib) : 2020 TaxPub(DT) 2948 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Girraj Prasad Gilara (HUF) v. ITO (2021) 177 TR (A) 425 (JP-Trib) : 2020 TaxPub(DT) 4272 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hamon Cooling Systems (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 422 (Mum-Trib) : 2020 TaxPub(DT) 2331 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hindustan Coca-Cola Beverages (P) Ltd. v. Dy.CIT (2021) 177 TR (A) 420 (Del-Trib) : 2020 TaxPub(DT) 4402 (Del 'C'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hyundai Motor India Ltd. v. Dy. CIT (2021) 177 TR (A) 387 (Mad-HC) : 2020 TaxPub(DT) 3822 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - I-Exceed Technology Solutions (P) Ltd. v. ITO (2021) 177 TR (A) 410 (Bang-Trib) : 2020 TaxPub(DT) 3209 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ilesh Amrutlal Gadhia v. Dy. CIT (2021) 177 TR (A) 416 (Mum-Trib) : 2020 TaxPub(DT) 2940 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Gorsia Marine Equipment (P) Ltd. (2021) 177 TR (A) 402 (Kol-Trib) : 2020 TaxPub(DT) 3984 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Yashovardhan Tyagi (2021) 177 TR (A) 389 (Del 'C'-Trib) : 2020 TaxPub(DT) 2474 (Del-Trib) : (2020) 184 ITD 461 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Patiala Improvement Trust (2021) 177 TR (A) 395 (Chd-Trib) : 2020 TaxPub(DT) 4525 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Keshavlal Devkaranbhai Patel v. Asstt. CIT (2021) 177 TR (A) 431 (Rjk-Trib) : 2020 TaxPub(DT) 3375 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - M. Model Global Services (P) Ltd. v. ACIT (2021) 177 TR (A) 402 (Mum-Trib) : 2020 TaxPub(DT) 3838 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nilesh Ajit Kumar Jain v. ITO (2021) 177 TR (A) 436 (Mum-Trib) : 2020 TaxPub(DT) 3668 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - P. Ezhilpandian v. K. Visakh, Dy. CIT (2021) 177 TR (A) 446 (Del-Trib) : 2019 TaxPub(DT) 405 (PBPTA-AT) : (2018) 259 Taxman 583 (PBPTA-AT) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT (E) & Anr. v. Green Wood High School (2021) 177 TR (A) 395 (Karn-HC) : 2020 TaxPub(DT) 3678 (Karn-HC) : (2020) 426 ITR 364 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Farida Prime Tannery (P) Ltd. (2021) 177 TR (A) 426 (Mad-HC) : 2020 TaxPub(DT) 2911 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Quippo Telecom Infrastructure (P.) Ltd. v. Asstt. CIT (2021) 177 TR (A) 398 (Del-Trib) : 2020 TaxPub(DT) 3373 (Del 'F'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajendra Kumar Lunia v. ITO (2021) 177 TR (A) 389 (Mad-HC) : 2020 TaxPub(DT) 3672 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - RMP Holding (P) Ltd. v. ITO (2021) 177 TR (A) 411 (Del-Trib) : 2020 TaxPub(DT) 2625 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sagar Cements Ltd. v. Dy. CIT (2021) 177 TR (A) 392 (HYD-Trib) : 2020 TaxPub(DT) 3062 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sankalp, Qrs No. -VI-3/1, Unit- v. Dy. CIT (2021) 177 TR (A) 398 (CUT-Trib) : 2020 TaxPub(DT) 4311 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shailesh Kumar Gandhi v. Pr. CIT (2021) 177 TR (A) 434 (Ctk-Trib) : 2020 TaxPub(DT) 2719 (Ctk-Trib) : (2020) 183 ITD 567 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shree Bal Properties & Finance (P) Ltd. v. Pr. CIT (2021) 177 TR (A) 407 (Mum-Trib) : 2020 TaxPub(DT) 2864 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sri Venkkaliamman Educational & Charitable Trust v. Dy. CIT (2021) 177 TR (A) 396 (Mad-HC) : 2020 TaxPub(DT) 4125 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - The Koonammoochi Peoples Service Co-operative Bank Ltd. v. CIT (Appeals) (2021) 177 TR (A) 388 (Ker-HC) : 2020 TaxPub(DT) 3253 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Thirubala Chemicals (P) Ltd. v. ITO (2021) 177 TR (A) 413 (Del-Trib) : 2020 TaxPub(DT) 4190 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Umesh Atree (HUF) v. CIT (2021) 177 TR (A) 387 (Del-HC) : 2020 TaxPub(DT) 2949 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Umesh Chand Gupta v. ITO (2021) 177 TR (A) 408 (Jai-Trib) : 2020 TaxPub(DT) 3666 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vinay Khanna v. Krishna Kumari Khanna (2021) 177 TR (A) 444 (Del-HC) : 2020 TaxPub(DT) 2293 (Del-HC) : (2020) 270 Taxman 34 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Yogini Mohit Sahita v. ITO (2021) 177 TR (A) 406 (Mum-Trib)(SMC) : 2020 TaxPub(DT) 2962 (Mum 'SMC'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. EYGBS India (P) Ltd. (2021) 177 TR (B) 448 (Bang-Trib) : 2020 TaxPub(DT) 3413 (Bang 'B'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - BT Global Communications India (P) Ltd. v. Addl. CIT (2021) 177 TR (B) 448 (Del-Trib) : 2020 TaxPub(DT) 3566 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. State Street Services (India) (P) Ltd. (2021) 177 TR (B) 449 (Bang 'B'-Trib) : 2020 TaxPub(DT) 3536 (Bang 'B'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - M. Model Global Services (P) Ltd. v. ACIT (2021) 177 TR (B) 450 (Mum-Trib) : 2020 TaxPub(DT) 3838 (Mum-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : Buoyant market spurs FPI registrations; number crosses 10K for first time |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI proposes to separate KYC and account opening process |
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| CORPORATE LAWS & GST : STATUTES - Extension of time limit for furnishing of Annual Return specified under section 44—Regarding—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 : STATUTES - Central Goods and Services Tax (Amendment) Rules, 2021—Notification No. 01/2021 – Central Tax, dtd. 1-1-2021 [F. No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Amendment in Notification No. 2/2017-Central Tax, dated 19th June, 2017—Notification No. 02/2021 - Central Tax, dtd. 12-1-2021 [F.No. CBEC-20/19/06/2020-GST] |
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| CORPORATE LAWS & GST : ARTICLES - Recent Procedural Changes under GST Law—PURNENDU SAHAI |
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| CORPORATE LAWS & GST : ARTICLES - Reservation of Name of Company and Extension Thereof : In Light of Companies (Incorporation) Rules, 2014—PRAGYA LALWANI |
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