| INCOME TAX : NEWS YOU CAN USE - Budget 2021-22 : Cash flow relief; FPIs granted breather on dividend taxation in Budget |
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| INCOME TAX : NEWS YOU CAN USE - Easier compliance, tax administration to boost revenue |
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| INCOME TAX : NEWS YOU CAN USE - PF interest, Ulip gains now taxable beyond a certain limit |
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| INCOME TAX : NEWS YOU CAN USE - Revenue expenditure to decline 8.6% in FY22, show Budget documents |
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| INCOME TAX : STATUTES - Direct Tax Vivad se Vishwas Act, 2020—Extension of Last Date—Notification No. 04/2021, dtd. 31-1-2021 [F.No. IT(A)/01/2020-TPL] |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Undisclosed sales—Recording in books and other issues |
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| INCOME TAX : ARTICLES - Raising Tax Audit Limit in Certain Cases Where Assessees Carrying on Business—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Higher Rate of TDS and TCS for Non Filers of Return of Income—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - More Digitization of Taxation System in Central Budget 2021 : Cause of Concern for Tax Practitioners—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - ACE Designers Ltd. v. Addl. CIT (2021) 177 TR (A) 772 (Kar-HC) : 2020 TaxPub(DT) 3811 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Acer India (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 809 (Bang-Trib) : 2020 TaxPub(DT) 4151 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Kaiser Jamil Khan (2021) 177 TR (A) 795 (Pun-Trib) : 2020 TaxPub(DT) 3735 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Addl. CIT v. National Textile Corporation Ltd. (2021) 177 TR (A) 777 (Del-Trib) : 2020 TaxPub(DT) 4138 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Amit Yadav v. ITO (2021) 177 TR (A) 780 (Del-Trib) : 2020 TaxPub(DT) 3640 (Delhi SMC-2 Bench) : (2020) 185 ITD 353 (Delhi SMC-2 Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Arvind Kumar Arora v. ITO (2021) 177 TR (A) 819 (Del-Trib) : 2020 TaxPub(DT) 3604 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Kunnel Engineers & Contractors (P) Ltd. (2021) 177 TR (A) 774 (Coch-Trib) : 2020 TaxPub(DT) 2244 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sunstar Hotels and Estates (P) Ltd. (2021) 177 TR (A) 777 (Chen-Trib) : 2020 TaxPub(DT) 4123 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - B.M. Sarin, HUF v. ACIT (2021) 177 TR (A) 812 (Del-Trib) : 2020 TaxPub(DT) 2230 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Baidya Nath Dey v. ITO (2021) 177 TR (A) 790 (Kol-Trib) : 2020 TaxPub(DT) 2968 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chandravadan C. Pithawalla v. ITO (2021) 177 TR (A) 786 (Mum-Trib) : 2020 TaxPub(DT) 2973 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Amman Steel and Allied Industries (2021) 177 TR (A) 782 (Mad-HC) : 2020 TaxPub(DT) 2965 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Chemsworth (P) Ltd. (2021) 177 TR (A) 817 (Kar-HC) : 2020 TaxPub(DT) 3970 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. India Heritage Foundation (2021) 177 TR (A) 819 (Kar-HC) : 2020 TaxPub(DT) 3754 (Karn-HC) : (2020) 274 Taxman 284 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Mandavi Builders (2021) 177 TR (A) 795 (Kar-HC) : 2020 TaxPub(DT) 3920 (Karn-HC) : (2020) 317 CTR (Karn) 709 |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Shardlow India Ltd. (2021) 177 TR (A) 785 (Mad-HC) : 2020 TaxPub(DT) 3011 (Mad-HC) : (2020) 316 CTR (Mad) 297 |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Symphony Services Corporation (I) (P) Ltd. (2021) 177 TR (A) 814 (Kar-HC) : 2020 TaxPub(DT) 3664 (Karn-HC) : (2020) 429 ITR 26 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. TVS Shriram Growth Fund (2021) 177 TR (A) 807 (Mad-HC) : 2020 TaxPub(DT) 4269 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Vetrivel Minerals (2021) 177 TR (A) 768 (Mad-HC) : 2020 TaxPub(DT) 3019 (Mad-HC) : (2020) 428 ITR 75 (Mad) : (2020) 274 Taxman 405 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - DE Diamond Electric India V. Asstt. CIT (2021) 177 TR (A) 781 (Del 'B'-Trib) : 2020 TaxPub(DT) 2902 (Del 'B'-Trib) : (2020) 207 TTJ (Del 'B'-Trib) 359 |
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| INCOME TAX : CASE LAW DIGESTS - Dikshi Lefin Portfolio (P) Ltd. v. ITO (2021) 177 TR (A) 812 (Del-Trib) : 2020 TaxPub(DT) 3972 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Bhupendra Viswakarma (2021) 177 TR (A) 793 (Ind-Trib) : 2020 TaxPub(DT) 4463 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Central Warehousing Corp. (2021) 177 TR (A) 779 (Del-Trib) : 2020 TaxPub(DT) 4259 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Coal India Ltd. (2021) 177 TR (A) 806 (Kol-Trib) : 2020 TaxPub(DT) 2832 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. GI Lbarco Veeder Root India (P) Ltd. (2021) 177 TR (A) 773 (Mum-Trib) : 2020 TaxPub(DT) 4139 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Reliance Communications Ltd. (2021) 177 TR (A) 808 (Mum-Trib) : 2020 TaxPub(DT) 4182 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Espn Star Sports Mauritius S.N.C et Compagnie v. Asstt. CIT (2021) 177 TR (A) 810 (Del-Trib) : 2020 TaxPub(DT) 4473 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gautam Bhalla v. ACIT (2021) 177 TR (A) 806 (Del-Trib) : 2020 TaxPub(DT) 3041 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gigabyte Technology (India) (P) Ltd. v. CIT (2021) 177 TR (A) 818 (Bom-HC) : 2020 TaxPub(DT) 4412 (Bom-HC) : (2020) 317 CTR (Bom) 585 |
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| INCOME TAX : CASE LAW DIGESTS - I. Seshagiri Rao v. ITO (2021) 177 TR (A) 784 (Hyd-Trib) : 2020 TaxPub(DT) 2186 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Intelligrape Software (P) Ltd. v. ITO (2021) 177 TR (A) 787 (Del-Trib) : 2020 TaxPub(DT) 4160 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Buniyad Developers Ward (P) Ltd. (2021) 177 TR (A) 798 (Del-Trib) : 2020 TaxPub(DT) 3791 (Del 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Prem Chand Tepan (2021) 177 TR (A) 791 (JP-Trib) : 2020 TaxPub(DT) 4601 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jayant B. Patel HUF v. Dy. CIT (2021) 177 TR (A) 820 (Mum-Trib) : 2020 TaxPub(DT) 2840 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - JDB Finance v. Dy. CIT (2021) 177 TR (A) 802 (Gau-Trib) : 2020 TaxPub(DT) 3993 (Gau-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jhalana Wildlife Research Foundation v. CIT (2021) 177 TR (A) 794 (Pun-Trib) : 2020 TaxPub(DT) 3656 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jupudi Venkateswara Rao v. ITO (2021) 177 TR (A) 789 (Vis-Trib) : 2020 TaxPub(DT) 1969 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jyoti Vidyapeeth Trust v. Dy. CIT (2021) 177 TR (A) 769 (JP-Trib) : 2020 TaxPub(DT) 3704 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kechery Service Co-operative Bank Ltd. v. ITO (2021) 177 TR (A) 796 (COC-TRIB) : 2020 TaxPub(DT) 3832 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kendrapara Urban Co-operative Bank Ltd. v. ACIT (2021) 177 TR (A) 779 (CUT-Trib) : 2020 TaxPub(DT) 3833 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Laqshya Media Ltd. v. Dy. CIT (2021) 177 TR (A) 770 (Mum-Trib) : 2020 TaxPub(DT) 3576 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Laxmi Narayan Jewellery v. ITO (2021) 177 TR (A) 799 (Ctk-Trib) : 2020 TaxPub(DT) 2844 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Lupin Investments (P.) Ltd. v. Dy. CIT (2021) 177 TR (A) 783 (Mum-Trib) : 2020 TaxPub(DT) 963 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - M.P. Warehousing & Logistics Corporation v. Asstt. CIT (2021) 177 TR (A) 808 (Ind-Trib) : 2020 TaxPub(DT) 2715 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Maheshbhai Manilal Shah v. ITO (2021) 177 TR (A) 806 (Guj-HC) : 2020 TaxPub(DT) 3742 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Mamta Haldia v. Dy. CIT (2021) 177 TR (A) 804 (JP-Trib) : 2020 TaxPub(DT) 4600 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Midland Credit Management India (P) Ltd. v. Addl. CIT (2021) 177 TR (A) 781 (Del I-1'-Trib) : 2020 TaxPub(DT) 3677 (Delhi I-1 Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Mukesh D. Manglani v. Asstt. CIT (2021) 177 TR (A) 820 (Ahd-Trib) : 2019 TaxPub(DT) 8421 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Om Prakash Badaya, HUF v. Pr. CIT (2021) 177 TR (A) 817 (JP-Trib) : 2020 TaxPub(DT) 4900 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Gopal Srinivasan (2021) 177 TR (A) 767 (Mad-HC) : 2020 TaxPub(DT) 3777 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Shiv Salai & Sons (I) Ltd. (2021) 177 TR (A) 775 (Mad-HC) : 2020 TaxPub(DT) 3939 (Mad-HC) : (2020) 428 ITR 363 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Prabir Das v. ITO (2021) 177 TR (A) 802 (Gau-Trib) : 2020 TaxPub(DT) 2664 (Gau-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Price Waterhouse & Co. v. Dy. CIT (2021) 177 TR (A) 805 (Kol-Trib) : 2020 TaxPub(DT) 2253 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajendra Kumar Jain v. ITO (2021) 177 TR (A) 788 (Mad-HC) : 2020 TaxPub(DT) 4166 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ramanlal K. Darji v. ITO (2021) 177 TR (A) 789 (Mum-Trib) : 2020 TaxPub(DT) 2722 (Mum 'SMC'-Trib) : (2020) 184 ITD 408 (Mum 'SMC'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ramesh Govindbhai Patel v. ITO (2021) 177 TR (A) 786 (Ahd-Trib) : 2020 TaxPub(DT) 3102 (Ahd-Trib) : (2020) 184 ITD 731 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ramesh V. Shetty v. ACIT (2021) 177 TR (A) 787 (Bang-Trib) : 2020 TaxPub(DT) 3788 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sangeeta Agarwal v. Pr. CIT (2021) 177 TR (A) 815 (Jai-Trib) : 2020 TaxPub(DT) 3851 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sanjeev Jain v. Dy. CIT (2021) 177 TR (A) 771 (Deh-Trib) : 2020 TaxPub(DT) 2749 (Dehradun Tribunal) |
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| INCOME TAX : CASE LAW DIGESTS - Satish Kumar Garg v. Dy. CIT (2021) 177 TR (A) 798 (Jai-Trib) : 2020 TaxPub(DT) 3711 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sayqul Islam v. ITO (2021) 177 TR (A) 800 (Gau-Trib) : 2020 TaxPub(DT) 3467 (Gau-Trib) : (2020) 207 TTJ (Gau-Trib) 490 |
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| INCOME TAX : CASE LAW DIGESTS - Shakti Hormann (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 782 (Hyd-Trib) : 2020 TaxPub(DT) 2203 (Hyd-Trib) : (2020) 83 ITR (Trib) 515 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sri Bharat Bhusan Deo v. ACIT (2021) 177 TR (A) 790 (Ctk-Trib) : 2020 TaxPub(DT) 3615 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - SSL Exports Ltd. v. Dy. CIT (2021) 177 TR (A) 774 (Kol-Trib) : 2020 TaxPub(DT) 4436 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sugota Industries Pvt. Ltd. v. ITO (2021) 177 TR (A) 813 (Kol-Trib) : 2020 TaxPub(DT) 2645 (Kol 'SMC'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Supreme Brahmaputra (JV) v. ACIT (TDS), CPC (2021) 177 TR (A) 811 (Del-Trib) : 2020 TaxPub(DT) 3590 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Surbhi Jain v. ITO (2021) 177 TR (A) 767 (Del-Trib) : 2020 TaxPub(DT) 2266 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tata Consultancy Services Ltd. v. Addl. CIT (2021) 177 TR (A) 768 (Mum 'J'-Trib) : 2020 TaxPub(DT) 4691 (Mum 'J'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Taxman Publications (P) Ltd. v. ACIT (2021) 177 TR (A) 773 (Del-Trib) : 2020 TaxPub(DT) 2872 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Trushar Parimal Shah v. ITO (2021) 177 TR (A) 771 (Ahd-Trib) : 2019 TaxPub(DT) 8467 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vijay Chawla v. Asstt. CIT (2021) 177 TR (A) 792 (Del-Trib) : 2020 TaxPub(DT) 4510 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - WM India Technical & Consulting Services (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 770 (Del 'I-2'-Trib) : 2020 TaxPub(DT) 3624 (Delhi I-2 Bench) |
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| INTERNATIONAL TAXATION : ARTICLES - Are You Liable to Tax—CA. MANOJ GUPTA |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Ariba India (P) Ltd. v. Dy. CIT (2021) 177 TR (B) 839 (Del-Trib) : 2020 TaxPub(DT) 3690 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Bacardi India (P) Ltd. v. Asstt. CIT (2021) 177 TR (B) 835 (Del 'I-2'-Trib) : 2020 TaxPub(DT) 4474 (Delhi I-2 Bench) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Bombardier Transportation Sweden AB v. Dy. CIT (2021) 177 TR (B) 834 (Del-Trib) : 2020 TaxPub(DT) 4606 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ESPN Star Sports Mauritius S.N.C et Compagnie v. Asstt. CIT (2021) 177 TR (B) 833 (Del-Trib) : 2020 TaxPub(DT) 4473 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Intercontinental Hotels Group (India) (P) Ltd. v. Dy. CIT (2021) 177 TR (B) 836 (Del-Trib) : 2020 TaxPub(DT) 4279 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Laqshya Media Ltd. v. Dy. CIT (2021) 177 TR (B) 836 (Mum-Trib) : 2020 TaxPub(DT) 3576 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Lease Plan India (P) Ltd. v. Dy. CIT (2021) 177 TR (B) 843 (Del-Trib) : 2020 TaxPub(DT) 2522 (Del-Trib) : (2020) 206 TTJ (Del-Trib) 981 |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Midland Credit Management India (P) Ltd. v. Addl. CIT (2021) 177 TR (B) 838 (Del-Trib) : 2020 TaxPub(DT) 3677 (Delhi I-1 Bench) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Reliance Corporate IT Park Ltd. v. Dy. CIT (2021) 177 TR (B) 844 (Mum-Trib) : 2020 TaxPub(DT) 3407 (Mum 'I'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Tata Consultancy Services Ltd. v. Addl. CIT (2021) 177 TR (B) 834 (Mum 'J'-Trib) : 2020 TaxPub(DT) 4691 (Mum 'J'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - WM India Technical & Consulting Services (P) Ltd. v. Dy. CIT (2021) 177 TR (B) 835 (Del '1-2'-Trib) : 2020 TaxPub(DT) 3624 (Delhi I-2 Bench) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Budget 2021-22 : Budget breather for 'small companies', LLPs and one-person companies |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - MCA : Govt to decriminalise 12 offences under LLP Act for ease of doing business |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI to be notified as gold exchange regulator; FM Sitharaman |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : 15th FC report; Annual GST losses hit Rs 4 trillion on lower rates |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - States' GST revenue shortfall to be lower due to better collections in last months; Finance Secy |
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| CORPORATE LAWS & GST : ARTICLES - Finance Bill, 2021 vis-a-vis GST—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Impact of Union Budget, 2021 vis-a-vis The Companies Act, 2013—PRAGYA LALWANI |
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