| INCOME TAX : NEWS YOU CAN USE - Cryptocurrency : Reserve Bank of India concerned crypto may impact financial stability |
2
| >> |
| INCOME TAX : NEWS YOU CAN USE - Fiscal Deficit : Fiscal deficit hits Rs 12.34 trillion at end of January, shows data |
2
| >> |
| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income Arising to a Body or Authority or Board or Trust or Commission—Notification No. 8/2021, dtd. 22-2-2021 [F.No.300196/35/2019-ITA-I] |
4
| >> |
| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Haryana—Press Release, dtd. 25-2-2021 |
5
| >> |
| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Hyderabad—Press Release, dtd. 1-3-2021 |
5
| >> |
| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Pune—Press Release, dtd. 22-2-2021 |
6
| >> |
| INCOME TAX : STATUTES - Direct Tax Vivad Se Vishwas Act, 2020—Extension of Dates—Notification No. 09/2021, dtd. 26-2-2021 [F.No. IT(A)/01/2020-TPL] |
7
| >> |
| INCOME TAX : STATUTES - Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020—Extension of Certain Dates—Notification No. 10/2021, dtd. 27-2-2021 [F. No. 370142/35/2020-TPL] |
7
| >> |
| INCOME TAX : SUBSCRIBER’S QUERIES - Section 79—Losses in closely held companies—Change in shareholding—Date for reckoning of |
9
| >> |
| INCOME TAX : ARTICLES - New Rules Regarding Capital Gains in Case of Dissolution or Reconstitution of Partnership Firms—CA. MANOJ GUPTA |
12
| >> |
| INCOME TAX : ARTICLES - No Double Deduction to Charitable Trusts in Guise of Application or Accumulation—CA. NISHA BHANDARI |
26
| >> |
| INCOME TAX : ARTICLES - Departmental Authorities Empowered to Attach Properties in Fake Invoice Cases—Proposal by Finance Bill, 2021—SUBHODH SHARMA |
30
| >> |
| INCOME TAX : ARTICLES - Radical Reforms in Tax Administration Driven by Digitalization—CA. SURESH SURANA |
32
| >> |
| INCOME TAX : CASE LAW DIGESTS - A.P. Refinery (P) Ltd. v. Dy. CIT (2021) 178 TR (A) 177 (Chd-Trib) : 2020 TaxPub(DT) 4509 (Chd-Trib) |
59
| >> |
| INCOME TAX : CASE LAW DIGESTS - ABC Exports v. Asstt. CIT (2021) 178 TR (A) 205 (JP-Trib) : 2020 TaxPub(DT) 4220 (Jp-Trib) : (2020) 81 ITR (Trib) 99 (Jp-Trib) |
86
| >> |
| INCOME TAX : CASE LAW DIGESTS - ACIT v. Deccan Jewellers (P) Ltd. (2021) 178 TR (A) 209 (Vizag-Trib) : 2020 TaxPub(DT) 5364 (Visakha Trib) |
89
| >> |
| INCOME TAX : CASE LAW DIGESTS - ACIT v. Ranjan Debnath (2021) 178 TR (A) 165 (Kol-Trib) : 2020 TaxPub(DT) 4428 (Kol-Trib) |
48
| >> |
| INCOME TAX : CASE LAW DIGESTS - Amrapali Exports v. Dy. CIT (2021) 178 TR (A) 156 (JP-Trib) : 2021 TaxPub(DT) 218 (Jp-Trib) |
39
| >> |
| INCOME TAX : CASE LAW DIGESTS - Anand kumar v. Asstt. CIT (2021) 178 TR (A) 168 (Mad-HC) : 2021 TaxPub(DT) 6 (Mad-HC) : (2021) 430 ITR 391 (Mad) |
50
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ashokbhai Chinubhai Bharwad v. ITO (2021) 178 TR (A) 168 (Ahm-Trib) : 2020 TaxPub(DT) 3541 (Ahd 'A'-Trib) |
51
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Dr. Radhey Shyam Garg & Vice-Versa (2021) 178 TR (A) 157 (JP-Trib) : 2020 TaxPub(DT) 3412 (Jp 'B'-Trib) |
40
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Eagleton Property Holdings (2021) 178 TR (A) 184 (Bang-Trib) : 2021 TaxPub(DT) 328 (Bang-Trib) |
66
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Eastern Coalfields Ltd. (2021) 178 TR (A) 164 (Kol-Trib) : 2020 TaxPub(DT) 3887 (Kol-Trib) |
47
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Emaar MGF Construction (P) Ltd. (2021) 178 TR (A) 155 (Del-Trib) : 2020 TaxPub(DT) 2114 (Del-Trib) |
38
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Indian News Paper Society (2021) 178 TR (A) 204 (Del-Trib) : 2021 TaxPub(DT) 407 (Del-Trib) |
84
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. JKD Pearl India Developers (P) Ltd. (2021) 178 TR (A) 188 (Jp-Trib) : 2020 TaxPub(DT) 4430 (Jp-Trib) |
69
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Moon Beverages Ltd. (2021) 178 TR (A) 199 (Del-Trib) : 2020 TaxPub(DT) 5251 (Del-Trib) |
80
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Silemankhan & Mahaboobkhan (2021) 178 TR (A) 210 (Vis-Trib) : 2020 TaxPub(DT) 5127 (Visakha Trib) |
90
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. VGC Diamond (P) Ltd. (2021) 178 TR (A) 178 (Mum-Trib) : 2021 TaxPub(DT) 529 (Mum-Trib) |
60
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Vidhi Enterprises (2021) 178 TR (A) 180 (Mum-Trib) : 2020 TaxPub(DT) 4919 (Mum-Trib) |
62
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Vinita Chaurasia (2021) 178 TR (A) 201 (Del-Trib) : 2020 TaxPub(DT) 4415 (Del-Trib) |
82
| >> |
| INCOME TAX : CASE LAW DIGESTS - Bharat K. Sheth v. Dy. CIT (2021) 178 TR (A) 159 (Mum 'B'-Trib) : 2020 TaxPub(DT) 5493 (Mum 'B'-Trib) |
42
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Biocon Ltd. (2021) 178 TR (A) 162 (Karn-HC) : 2020 TaxPub(DT) 4924 (Karn-HC) : (2021) 430 ITR 151 (Karn) |
44
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Brigade Enterprises Ltd. (2021) 178 TR (A) 184 (Karn-HC) : 2020 TaxPub(DT) 3885 (Karn-HC) : (2020) 429 ITR 511 (Karn) |
65
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Janak Shantilal Mehta (2021) 178 TR (A) 197 (Mad-HC) : 2021 TaxPub(DT) 29 (Mad-HC) |
78
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Manish D. Jain (HUF) (2021) 178 TR (A) 176 (Mad-HC) : 2020 TaxPub(DT) 5509 (Mad-HC) |
58
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Medi Assist (India) TPA (P) Ltd. (2021) 178 TR (A) 191 (Karn-HC) : 2020 TaxPub(DT) 4523 (Karn-HC) |
72
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Medi Assist TPA (P) Ltd. (2021) 178 TR (A) 202 (Karn-HC) : 2020 TaxPub(DT) 4349 (Karn-HC) |
84
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. TTK Healthcare TPA (P) Ltd. (2021) 178 TR (A) 203 (Karn-HC) : 2020 TaxPub(DT) 4372 (Karn-HC) : (2021) 430 ITR 464 (Karn) |
84
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. VVA Hotels (P) Ltd. (2021) 178 TR (A) 174 (Mad-HC) : 2020 TaxPub(DT) 3958 (Mad-HC) : (2020) 429 ITR 69 (Mad) |
57
| >> |
| INCOME TAX : CASE LAW DIGESTS - Continuum Wind Energy (India) (P) Ltd. v. Dy. CIT (2021) 178 TR (A) 164 (Mad-HC) : 2020 TaxPub(DT) 4154 (Mad-HC) |
46
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dharmvir v. ITO (2021) 178 TR (A) 171 (Del-Trib) : 2020 TaxPub(DT) 4361 (Del-Trib) |
53
| >> |
| INCOME TAX : CASE LAW DIGESTS - DIT v. Intel Capital (Cayman) Corporation (2021) 178 TR (A) 171 (Karn-HC) : 2020 TaxPub(DT) 4278 (Karn-HC) |
53
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Chidanandappa (2021) 178 TR (A) 177 (Bang-Trib) : 2020 TaxPub(DT) 4796 (Bang-Trib) |
59
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Ernet India (2021) 178 TR (A) 153 (Del-Trib) : 2020 TaxPub(DT) 3899 (Del-Trib) |
36
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Meyer Apparel Ltd. (2021) 178 TR (A) 158 (Del-Trib) : 2021 TaxPub(DT) 89 (Del-Trib) |
41
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sheth & Sura Engineers (P) Ltd. (2021) 178 TR (A) 189 (Pune-Trib) : 2020 TaxPub(DT) 4427 (Pune-Trib) |
70
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Shhlok Enterprise (2021) 178 TR (A) 189 (Ahd-Trib) : 2021 TaxPub(DT) 400 (Ahd-Tribl) |
70
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Vodafone India Ltd. (2021) 178 TR (A) 202 (Mum-Trib) : 2020 TaxPub(DT) 2383 (Mum-Trib) |
83
| >> |
| INCOME TAX : CASE LAW DIGESTS - G. Vijay Padma v. ITO (2021) 178 TR (A) 152 (Bang-Trib) : 2020 TaxPub(DT) 3901 (Bang-Trib) : (2020) 208 TTJ (Bang-Trib) 530 |
36
| >> |
| INCOME TAX : CASE LAW DIGESTS - GSE Commerce (P) Ltd. v. ACIT (2021) 178 TR (A) 174 (Bang-Trib) : 2020 TaxPub(DT) 4324 (Bang-Trib) |
56
| >> |
| INCOME TAX : CASE LAW DIGESTS - Haider Noman Kohrakiwala v. Asstt. CIT (2021) 178 TR (A) 169 (Bang-Trib) : 2020 TaxPub(DT) 4284 (Bang-Trib) |
51
| >> |
| INCOME TAX : CASE LAW DIGESTS - Hubergroup India (P) Ltd. v. Pr. CIT (2021) 178 TR (A) 207 (Surat-Trib) : 2021 TaxPub(DT) 324 (Surat Bench) |
88
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. MJD Financial Services (P) Ltd. (2021) 178 TR (A) 179 (Mum-Trib) : 2020 TaxPub(DT) 4298 (Mum-Trib) |
61
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Shrilekha Business Consultancy (P) Ltd. (2021) 178 TR (A) 154 (Hyd-Trib) : 2020 TaxPub(DT) 4692 (Hyd-Trib) |
37
| >> |
| INCOME TAX : CASE LAW DIGESTS - Jan Priya Trust v. ITO (2021) 178 TR (A) 156 (Kol-Trib) : 2020 TaxPub(DT) 4413 (Kol-Trib) |
39
| >> |
| INCOME TAX : CASE LAW DIGESTS - Jewels Emporium v. Asstt. CIT (2021) 178 TR (A) 186 (JP-Trib) : 2020 TaxPub(DT) 3826 (Jp-Trib) : (2020) 208 TTJ (Jp-Trib) 430 |
67
| >> |
| INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Rohan & Rajdeep Infrastructure (P) Ltd. (2021) 178 TR (A) 160 (Pune-Trib) : 2021 TaxPub(DT) 201 (Pune-Trib) |
43
| >> |
| INCOME TAX : CASE LAW DIGESTS - Juveria Begum v. ITO (2021) 178 TR (A) 170 (Hyd-Trib) : 2020 TaxPub(DT) 3651 (Hyd-Trib) |
52
| >> |
| INCOME TAX : CASE LAW DIGESTS - K. Vinuthna Reddy v. ITO (2021) 178 TR (A) 151 (Hyd-Trib) : 2020 TaxPub(DT) 3975 (Hyd-Trib) |
34
| >> |
| INCOME TAX : CASE LAW DIGESTS - K.R. Santhosh Kumar v. Asstt. CIT (2021) 178 TR (A) 201 (Bang-Trib) : 2021 TaxPub(DT) 111 (Bang-Trib) |
82
| >> |
| INCOME TAX : CASE LAW DIGESTS - Karnataka State Industrial Infrastructure Development Corporation Ltd. v. Dy. CIT (2021) 178 TR (A) 166 (Bang-Trib) : 2020 TaxPub(DT) 4397 (Bang-Trib) |
48
| >> |
| INCOME TAX : CASE LAW DIGESTS - Krishnaping Alloys Ltd. v. Asstt. CIT (2021) 178 TR (A) 167 (Mum-Trib) : 2020 TaxPub(DT) 3914 (Mum-Trib) |
49
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kuldeep Glass and Aluminium v. ITO (2021) 178 TR (A) 181 (Mum-Trib) : 2020 TaxPub(DT) 5375 (Mum-Trib) |
62
| >> |
| INCOME TAX : CASE LAW DIGESTS - Lakshmi Narayan Rice & Food Products (P) Ltd. v. ITO (2021) 178 TR (A) 179 (Kol-Trib) : 2021 TaxPub(DT) 79 (Kol-Trib) |
61
| >> |
| INCOME TAX : CASE LAW DIGESTS - Lata Phulwani v. Pr. CIT (2021) 178 TR (A) 208 (JP-Trib) : 2020 TaxPub(DT) 4168 (Jp-Trib) |
88
| >> |
| INCOME TAX : CASE LAW DIGESTS - M.H. Mamatha v. ITO (2021) 178 TR (A) 198 (Bang-Trib) : 2020 TaxPub(DT) 5215 (Bang-Trib) |
79
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mani Square Hospitality (P) Ltd. v. Asstt. CIT (2021) 178 TR (A) 199 (Kol-Trib) : 2020 TaxPub(DT) 5272 (Kol-Trib) |
80
| >> |
| INCOME TAX : CASE LAW DIGESTS - Minoo M. Siganporia v. ITO (2021) 178 TR (A) 195 (Hyd-Trib) : 2020 TaxPub(DT) 3923 (Hyd-Trib) |
76
| >> |
| INCOME TAX : CASE LAW DIGESTS - Nareshbhai Ramanbhai Prajapati v. Dy. CIT (2021) 178 TR (A) 188 (Ahd-Trib) : 2020 TaxPub(DT) 4232 (Ahd-Trib) |
69
| >> |
| INCOME TAX : CASE LAW DIGESTS - Narne Estates (P) Ltd. v. Addl. CIT (2021) 178 TR (A) 206 (Hyd-Trib) : 2020 TaxPub(DT) 5241 (Hyd-Trib) |
86
| >> |
| INCOME TAX : CASE LAW DIGESTS - Noida Cyber Park (P) Ltd. v. ITO (2021) 178 TR (A) 168 (Del-Trib) : 2020 TaxPub(DT) 4299 (Del-Trib) |
50
| >> |
| INCOME TAX : CASE LAW DIGESTS - Orra Fine Jewellery (P) Ltd. v. Dy. CIT (2021) 178 TR (A) 183 (Mum-Trib) : 2020 TaxPub(DT) 4329 (Mum-Trib) |
65
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Tally Solutions (P) Ltd. (2021) 178 TR (A) 165 (Karn-HC) : 2021 TaxPub(DT) 126 (Karn-HC) |
47
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rajasthan State Mines & Minerals Ltd. v. Addl. CIT (2021) 178 TR (A) 162 (JP-Trib) : 2020 TaxPub(DT) 4369 (Jp-Trib) |
45
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ram Niwas Jain v. ITO (2021) 178 TR (A) 194 (Del-Trib) : 2021 TaxPub(DT) 209 (Del-Trib) |
75
| >> |
| INCOME TAX : CASE LAW DIGESTS -90 Rashmi Jalan v. Asstt. CIT (2021) 178 TR (A) 210 (Kol-Trib) : 2020 TaxPub(DT) 4116 (Kol-Trib) |
90
| >> |
| INCOME TAX : CASE LAW DIGESTS - RBJ Infratech (P) Ltd. v. ITO (2021) 178 TR (A) 196 (Del-Trib) : 2021 TaxPub(DT) 398 (Del-Trib) |
77
| >> |
| INCOME TAX : CASE LAW DIGESTS - S.H. Mohamed Nowfel v. Asstt. CIT (2021) 178 TR (A) 151 (Chen-Trib) : 2020 TaxPub(DT) 5517 (Chenn-Trib) |
35
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sandeep Patil v. ITO (2021) 178 TR (A) 172 (Bang-Trib) : 2020 TaxPub(DT) 4366 (Bang-Trib) |
54
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shokeen Realtors (P) Ltd. v. ITO (2021) 178 TR (A) 197 (Del-Trib) : 2021 TaxPub(DT) 162 (Del-Trib) |
78
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shukan Builders v. Dy. CIT (2021) 178 TR (A) 176 (Ahd-Trib) : 2020 TaxPub(DT) 4459 (Chenn-Trib) |
58
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sree Lakshmi Venkateshwara Minerals v. Dy. CIT (2021) 178 TR (A) 200 (Bang-Trib) : 2020 TaxPub(DT) 4377 (Bang-Trib) |
81
| >> |
| INCOME TAX : CASE LAW DIGESTS - Srinivasa Fashions (P) Ltd. v. ITO (2021) 178 TR (A) 161 (Chen-Trib) : 2020 TaxPub(DT) 4458 (Chenn-Trib) |
43
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sukumar Mondal v. ITO (2021) 178 TR (A) 192 (Kol-HC) : 2020 TaxPub(DT) 4987 (Kol-Trib) |
73
| >> |
| INCOME TAX : CASE LAW DIGESTS - Taaq Music (P) Ltd. v. ITO (2021) 178 TR (A) 173 (Bang-Trib) : 2020 TaxPub(DT) 3926 (Bang-Trib) |
55
| >> |
| INCOME TAX : CASE LAW DIGESTS - Unnikrishnan V.S. v. ITO (2021) 178 TR (A) 158 (Mum-Trib) : 2021 TaxPub(DT) 402 (Mum-Trib) |
41
| >> |
| INCOME TAX : CASE LAW DIGESTS - Valencia Nutrition Ltd. v. Dy. CIT (2021) 178 TR (A) 175 (Bang-Trib) : 2020 TaxPub(DT) 4171 (Bang-Trib) |
57
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - MCA : MCA signs pact with CBIC for data exchange to boost regulatory enforcement |
95
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI, Finmin seek detailed report from NSE as trading halts due to glitch |
95
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Centre cannot charge GST on power services: Rajasthan High Court |
97
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - Expect high GST collections to continue in Feb, say FinMin sources |
97
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - Govt extends due date for filing FY20 GST annual returns till March 31 |
98
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - Pradhan urges GST Council to bring petroleum products under its purview |
98
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - SC asks Centre to file affidavit on technical glitches in GSTN |
100
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - States' GST revenue shortfall may be lower by up to Rs 40,000 cr this FY |
100
| >> |
| CORPORATE LAWS & GST : STATUTES - Clarification in Respect of Applicability of Dynamic Quick Response (QR) Code on B2C Invoices—Circular No. 146/02/2021-GST, dtd. 23-2-2021 F. No. CBEC-20/16/38/2020-GST |
102
| >> |
| CORPORATE LAWS & GST : STATUTES - Non-Applicability of Section 25 Sub-Section (6B) or Sub-Section (6C)—Notification No 03/2021-Central Tax, dtd. 23-2-2021 [F. No. CBEC-20/06/02/2020-GST] |
104
| >> |
| CORPORATE LAWS & GST : ARTICLES - Finance Bill, 2021 vis-a-vis Zero Rated Supplies and Refunds under GST—BHUWAN PRAKASH |
105
| >> |
| CORPORATE LAWS & GST : ARTICLES - Demystifying the System Driven Disclosures Mechanism—PRAGYA BHANDARI |
108
| >> |