| INCOME TAX : NEWS YOU CAN USE - CBDT : NRIs, foreign nationals stranded in India to submit details of double taxation by March 31 |
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| INCOME TAX : NEWS YOU CAN USE - EPFO : 60 million EPF subscribers to get 8.5% interest rate in FY21 |
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| INCOME TAX : NEWS YOU CAN USE - IT Department : Payments by Indian firms for foreign software not taxable; Supreme Court |
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| INCOME TAX : STATUTES - Circular Under Section 10 of the Direct Tax Vivad se Vishwas Act, 2020—Passing of Consequential Order Under Income Tax Act After Acceptance of Declaration Under DTVV—Circular No. 3 of 2021, dtd. 4-3-2021 [F.No. IT(A)/1/2020-TPL] |
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| INCOME TAX : STATUTES - Residential Status of Certain Individuals Under Income Tax Act, 1961—Circular No. 2 of 2021, dtd. 3-3-2021 [F. No. 370142/18/2020-TPL] |
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| INCOME TAX : STATUTES - Clarification in Respect of Residency Under Income Tax Act, 1961—Press Release, dtd. 3-3-2021 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Mumbai—Press Release, dtd. 4-3-2021 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Tamil Nadu—Press Release, dtd. 4-3-2021 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Tamil Nadu—Press Release, dtd. 7-3-2021 |
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| INCOME TAX : STATUTES - Income Tax (1st Amendment) Rules, 2021—Insertion of Rule 3B—Notification No. 11/2021, dtd. 5-3-2021 [F. No. 370142/52/2020-TPL] |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Exemption under section 10—Gratuity—Employee of Public Sector Bank |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Company taxation—Special rate of tax—Exit option |
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| INCOME TAX : ARTICLES - Higher Rate of Tax Deduction/Collection in Case of Non-Filers of Return—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Waiver of Loan by Government—Whether Chargeable to Tax Under Section 28(iv)—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Whether Reassessment is Justified on The Basis of Oversight or An Error?—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Harsh Vardhan Neotia (2021) 178 TR (A) 311 (Kol-Trib) : 2020 TaxPub(DT) 3616 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Rajiv R. Ahuja (2021) 178 TR (A) 291 (Mum-Trib) : 2020 TaxPub(DT) 3773 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Indrani Patnaik (2021) 178 TR (A) 273 (Ctk-Trib) : 2020 TaxPub(DT) 3433 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Awasthi Traders v. Dy. CIT (2021) 178 TR (A) 270 (Agra-Trib) : 2020 TaxPub(DT) 2967 (Agra-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Boeing India (P) Ltd. v. ACIT (2021) 178 TR (A) 309 (Del-Trib) : 2020 TaxPub(DT) 3204 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Cardiac Care and Allied Health (P) Ltd. v. Dy. CIT (2021) 178 TR (A) 284 (Jai-Trib) : 2020 TaxPub(DT) 3808 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chet Ramverma v. ITO (2021) 178 TR (A) 291 (Agr-Trib) : 2020 TaxPub(DT) 3809 (Agra-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chitra Bansal v. ACIT (2021) 178 TR (A) 292 (Jai-Trib) : 2020 TaxPub(DT) 3810 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. SPL Infrastructure (P) Ltd. (2021) 178 TR (A) 308 (Mad-HC) : 2020 TaxPub(DT) 3290 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Confederation of Real Estate Developers Association of India v. ACIT (2021) 178 TR (A) 265 (Mum-Trib) : 2020 TaxPub(DT) 3695 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Credai-Pune Metro v. ITO (2021) 178 TR (A) 266 (Pune-Trib) : 2020 TaxPub(DT) 3614 (Pune-Trib) : (2020) 207 TTJ (Pune-Trib) 1028 |
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| INCOME TAX : CASE LAW DIGESTS - Deena Asit Mehta v. Dy. CIT (2021) 178 TR (A) 297 (Mum-Trib) : 2020 TaxPub(DT) 2977 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Adani Wilmar Ltd. (2021) 178 TR (A) 271 (Ahm-Trib) : 2020 TaxPub(DT) 3802 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Bharat Iron Syndicate (2021) 178 TR (A) 303 (Pun-Trib) : 2020 TaxPub(DT) 3751 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Central Academy, Jodhpur Education Society (2021) 178 TR (A) 268 (JP-Trib) : 2020 TaxPub(DT) 3694 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Cornerstone Property Investment (P) Ltd. (2021) 178 TR (A) 272 (Bang-Trib) : 2020 TaxPub(DT) 3202 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Dharmasheel Nandlal Naik, (HUF) (2021) 178 TR (A) 297 (Pune-Trib) : 2020 TaxPub(DT) 3174 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. EMC Ltd. (2021) 178 TR (A) 264 (Kol-Trib) : 2020 TaxPub(DT) 2321 (Kol-Trib) : (2020) 183 ITD 380 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Grasim Industries Ltd. (2021) 178 TR (A) 263 (Mum-Trib) : 2020 TaxPub(DT) 3817 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Jayvik Foresight Innovations and Solutions (P) Ltd. (2021) 178 TR (A) 299 (Mum-Trib) : 2020 TaxPub(DT) 3491 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Rupin Hemant Banker (2021) 178 TR (A) 262 (Mum-Trib) : 2020 TaxPub(DT) 3488 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Siti Cable Network Ltd. (2021) 178 TR (A) 272 (Mum-Trib) : 2020 TaxPub(DT) 3273 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. DIT v. Ahmedabad Urban Development Authority (2021) 178 TR (A) 267 (Guj-HC) : 2020 TaxPub(DT) 3558 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Taureg Properties & Security Services Ltd. (2021) 178 TR (A) 312 (Del-Trib) : 2020 TaxPub(DT) 3382 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ejaz Akhtar v. ITO (2021) 178 TR (A) 303 (Del-Trib) : 2020 TaxPub(DT) 3648 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gem Electro Mechanicals (P) Ltd. v. ACIT (2021) 178 TR (A) 284 (Jai-Trib) : 2020 TaxPub(DT) 3816 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Govindam Clearing Agencies (P) Ltd. v. DCIT (2021) 178 TR (A) 281 (Jai-Trib) : 2020 TaxPub(DT) 3700 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gurusamy Ramamurthy v. ITO (2021) 178 TR (A) 264 (Chen-Trib) : 2020 TaxPub(DT) 3219 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Harvansh Chawla v. ACIT (2021) 178 TR (A) 263 (DEL-Trib) : 2020 TaxPub(DT) 3424 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - HBD Machines Manfacturing Corpn. v. ITO (2021) 178 TR (A) 300 (Mum-Trib) : 2020 TaxPub(DT) 3223 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Intas Lifesciences v. ACIT (2021) 178 TR (A) 307 (Ahm-Trib) : 2020 TaxPub(DT) 2510 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Lafit Lighting (P) Ltd. (2021) 178 TR (A) 313 (Mum-Trib) : 2020 TaxPub(DT) 3657 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Rekha Shetty (2021) 178 TR (A) 294 (Chen-Trib) : 2020 TaxPub(DT) 3213 (Chenn 'C'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jaysing Laxmanrao Deshmukh v. Dy. CIT (2021) 178 TR (A) 302 (Mum-Trib) : 2020 TaxPub(DT) 3825 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kabul Chawla v. ACIT (2021) 178 TR (A) 261 (Del-Trib) : 2020 TaxPub(DT) 3462 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kakinada SEZ (P) Ltd. v. ITO (2021) 178 TR (A) 298 (HYD-TRIB) : 2020 TaxPub(DT) 3829 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kalya Awas Vikas (P). Ltd. v. ACIT (2021) 178 TR (A) 277 (Jai-Trib) : 2020 TaxPub(DT) 3830 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mahanadi Coalfields Ltd. v. Dy. CIT (2021) 178 TR (A) 271 (Ctk-Trib) : 2020 TaxPub(DT) 2487 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Maharaja Ranjit Singh War Museum Society v. CIT (2021) 178 TR (A) 268 (P&H-HC) : 2020 TaxPub(DT) 3316 (P&H-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Manjit Singh Malhi v. ACIT (2021) 178 TR (A) 270 (Kol-Trib) : 2020 TaxPub(DT) 2727 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Morani Cars (P) Ltd. v. ITO (2021) 178 TR (A) 286 (JP-Trib) : 2020 TaxPub(DT) 3171 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nama Properties Ltd. v. Dy. CIT (2021) 178 TR (A) 289 (Hyd-Trib) : 2020 TaxPub(DT) 2525 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Network Construction Company v. ACIT (2021) 178 TR (A) 293 (Mum-Trib) : 2020 TaxPub(DT) 3322 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Omkar Chadha v. ITO (2021) 178 TR (A) 282 (Del-Trib) : 2020 TaxPub(DT) 3287 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pappu Ram Saran v. ITO (2021) 178 TR (A) 298 (Jai-Trib) : 2020 TaxPub(DT) 3608 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Mangalore Refinery & Petrochemicals Ltd. (2021) 178 TR (A) 289 (Bom-HC) : 2020 TaxPub(DT) 2615 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. V. Hotels Ltd. (2021) 178 TR (A) 274 (Bom-HC) : 2020 TaxPub(DT) 3821 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Prem Jashandas Bhatia v. Dy. CIT (2021) 178 TR (A) 318 (Jai-Trib) : 2020 TaxPub(DT) 3722 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ramesh Exports (P) Ltd. v. Dy. CIT (2021) 178 TR (A) 283 (Bang-Trib) : 2020 TaxPub(DT) 3581 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ramlord Apparels v. Asstt. CIT (2021) 178 TR (A) 279 (Mum-Trib) : 2020 TaxPub(DT) 3540 (Mum 'D'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ranbaxy Holding Company v. Dy. CIT (2021) 178 TR (A) 273 (Del-Trib) : 2020 TaxPub(DT) 3707 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sanmar Speciality Chemicals Ltd. v. Asstt. CIT (2021) 178 TR (A) 292 (Mad-HC) : 2020 TaxPub(DT) 3008 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Seth Ramjidas Modi Vidhya Niketan Society v. CIT (2021) 178 TR (A) 265 (Jai-Trib) : 2020 TaxPub(DT) 3854 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shambhu Dayal v. ITO (2021) 178 TR (A) 312 (JP-Trib) : 2020 TaxPub(DT) 3485 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shree Anil Dev v. DCIT (2021) 178 TR (A) 295 (Bang-Trib) : 2020 TaxPub(DT) 3489 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Siemens Ltd. v. Dy. CIT (2021) 178 TR (A) 309 (Mum-Trib) : 2020 TaxPub(DT) 3326 (Mum-Trib) : (2020) 83 ITR (Trib) 131 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sindhu Trade Links Ltd. v. Addl. CIT(A) (2021) 178 TR (A) 261 (Del-Trib) : 2020 TaxPub(DT) 3684 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Texas Instruments (India) (P) Ltd. v. Addl. CIT (2021) 178 TR (A) 275 (Bang-Trib) : 2020 TaxPub(DT) 2145 (Bang 'B'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - The Chombal Service Co-operative Bank Ltd. v. ITO (2021) 178 TR (A) 304 (COC-Trib) : 2020 TaxPub(DT) 3330 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - The University of Mumbai Employees' Co-op. Credit Society Ltd. v. ITO (2021) 178 TR (A) 305 (Mum-Trib) : 2020 TaxPub(DT) 3386 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ViIking Technology & Trade (P) Ltd. v. Dy. CIT (2021) 178 TR (A) 315 (Mum-Trib) : 2020 TaxPub(DT) 3343 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vijay Kumar Jain v. ITO (2021) 178 TR (A) 318 (Jai-Trib) : 2020 TaxPub(DT) 3716 (Jp-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Boeing India (P) Ltd. v. ACIT (2021) 178 TR (B) 325 (Del-Trib) : 2020 TaxPub(DT) 3204 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - DIT & Anr. v. Samsung Heavy Industries Co. Ltd. (2021) 178 TR (B) 322 (SC) : 2020 TaxPub(DT) 2937 (SC) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Exxon Mobil Lubricants (P.) Ltd. (2021) 178 TR (B) 324 (Del '1-2'-Trib) : 2020 TaxPub(DT) 3195 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Global Logic India Ltd. v. Dy. CIT (2021) 178 TR (B) 324 (Del-Trib) : 2020 TaxPub(DT) 3699 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Jt. CIT v. Metro Tunnelling Group (2021) 178 TR (B) 322 (Mum-Trib) : 2020 TaxPub(DT) 3473 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Symantec Asia Pacific Pte. Ltd. v. Dy. CIT (2021) 178 TR (B) 323 (Del-Trib) : 2020 TaxPub(DT) 3506 (Del-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI plans change in norms to trim promoters' sway on independent directors |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST collections cross Rs 1 trillion for fifth consecutive month in Feb |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST e-invoicing mandatory for turnover of Rs 50 cr and above from April 1 |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Gujarat HC admits petition to review its order on IGST benefits |
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| CORPORATE LAWS & GST : STATUTES - Companies (Share Capital and Debentures) Amendment Rules, 2021—Insertion of Rule 12A—Notification No. G.S.R. 113(E), dtd. 11-2-2021 [F. No. 01/04/2013-CL-V-Part-IV] |
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| CORPORATE LAWS & GST : STATUTES - Producer Companies Rules, 2021—Notification No. G.S.R. 112(E), dtd. 11-2-2021 [F. No. 5/1/2020-CL.I] |
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| CORPORATE LAWS & GST : STATUTES - Companies (Specification of Definitions Details) Second Amendment Rules, 2021—Insertion of Rule 2A—Notification No. G.S.R. 123(E), dtd. 19-2-2021 [F. No. 1/13/2013-CL-V, PART I] |
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| CORPORATE LAWS & GST : STATUTES - Notified Date of Enforcement of Sections 52 And 66—Notification No. S.O. 644(E), dtd. 11-2-2021 [F. No. 1/3/2020-CL.I] |
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| CORPORATE LAWS & GST : STATUTES - National Company Law Tribunal And Appellate Tribunal—Notified Benches of National Company Law Tribunal—Notification No. S.O. 654(E), dtd. 12-2-2021 [F. No. A-45011/84/2020-AD.IV] |
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| CORPORATE LAWS & GST : STATUTES - Incorporation of Companies in Current Fiscal Increased 21% as Compared to Corresponding Period in Previous Fiscal—Press Release dtd. 09-2-2021 |
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| CORPORATE LAWS & GST : STATUTES - Revised Disclosure Formats Under Regulation 7 of SEBI (Prohibition of Insider Trading) Regulations, 2015—Circular SEBI/HO/ISD/ISD/CIR/P/ 2021/19, dtd. 9-2-2021 |
100
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| CORPORATE LAWS & GST : STATUTES - Pre-Expiry Margin on Commodities Under Alternate Risk Management Framework—Circular No. SEBI/HO/CDMRD/DRMP/CIR/P/ 2021/20, dtd. 23-2-2021 |
100
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| CORPORATE LAWS & GST : STATUTES - Extension of Facility For Conducting Meeting(s) of Unitholders of REITs and InvITS Through Video Conferencing (VC) or Through Other Audio-Visual Means (OAVM)—Circular No. SEBI/HO/DDHS/DDHS/CIR/P/ 2021/ 21, dtd. 26-2-2021 |
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| CORPORATE LAWS & GST : STATUTES - Master Circular on Surveillance of Securities Market—Master Circular SEBI/HO/ ISD/ISD/CIR/P/2021/ 22, dtd. 1-3-2021 |
100
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| CORPORATE LAWS & GST : STATUTES - Code of Conduct & Institutional Mechanism for Prevention of Fraud or Market Abuse—Circular SEBI/HO/MRD/DCAP/CIR/P/2021/23, dtd. 3-3-2021 |
100
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| CORPORATE LAWS & GST : STATUTES - Master Circular for Depositories—Master Circular SEBI/ HO/MRD2/DDAP/ CIR/P/ 2021/18, dtd. 5-2-2021 |
100
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| CORPORATE LAWS & GST : STATUTES - Request for an Interpretative Letter under the SEBI (Informal Guidance) Scheme, 2003—ISD/OW/2021/3285/1, dtd. 8-2-2021 (Ref.: Letter dated January 06. 2021 having Ref. No. KCP/CS/RB/20-21/6121) |
100
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| CORPORATE LAWS & GST : STATUTES - Request for Interpretative Letter Under the SEBI (Informal Guidance) Scheme, 2003 in Connection with the SEBI (Investment Advisers) Regulations, 2013—SEBI/HO/IMD/ DF1/OW/P/ 2021/3186/1, dtd. 5-2-2021 |
100
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| CORPORATE LAWS & GST : STATUTES - Request for informal guidance byway of an ‘interpretative Letter’ under the SEBI (Informal Guidance) Scheme, 2003—SEBI/HO/ CFD/DCR-2/OW/P/2020/ 19648/1, dtd. 18-10-2020 |
100
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| CORPORATE LAWS & GST : STATUTES - SEBI Board Meeting—Press Release No. 7/2021, dtd. 17-2-2021 |
100
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| CORPORATE LAWS & GST : STATUTES - SEBI Seeks Report From NSE on "Trading Halt"—Press Release No. 8/2021, dtd. 24-2-2021 |
100
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| CORPORATE LAWS & GST : STATUTES - SEBI Issues Consultation Paper on "Review of Regulatory Provisions Related to Independent Directors"—Press Release No. 10/2021, dtd. 1-3-2021 |
100
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| CORPORATE LAWS & GST : ARTICLES - Finance Bill, 2021 vis-a-vis Detention and Confiscation Provisions Under GST—CA. SATYADEV PUROHIT |
101
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| CORPORATE LAWS & GST : ARTICLES - Remuneration to Directors for Rendering Professional Services : In Light of Relevant Judgments Under the 1956 Act—PRAGYA LALWANI |
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