| INCOME TAX : NEWS YOU CAN USE - Cryptocurrencies : RBI tells lenders to re-consider ties with crypto exchanges, traders |
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| INCOME TAX : NEWS YOU CAN USE - Practice Update : Tax Audit Under Section 44AB—Recent Amendments |
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| INCOME TAX : STATUTES - Corrigendum to Notification No. 54/2021 dated the 5th May, 2021—Notification No. 57/2021, dtd. 10-5-2021 F. No. 370142/46/2020-TPL] |
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| INCOME TAX : STATUTES - Corrigendum to Notification No. 35/2021 dated 22-4-2021—Notification No. 58/2021, dtd. 10-5-2021 [F. No. 370142/38/2020-TPL] |
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| INCOME TAX : STATUTES - Corrigendum to Notification dated 07-05-2021—Notification No. 59/2021, dtd. 10-5-2021 [F. No. 225/58/2021-ITA.-II] |
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| INCOME TAX : STATUTES - Section 280A of Income Tax Act read with section 84 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Notification No. 60/2021, dtd. 11-5-2021 [F. No. 285/09/2018-IT(Inv.V) CBDT] |
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| INCOME TAX : STATUTES - Section 280A of Income Tax Act read with section 84 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Notification No. 61/2021, dtd. 11-5-2021 [F. No. 285/04/2019-IT(Inv.V) CBDT] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Sovereign Wealth Fund—CDC Group Plc. Notified—Notification No. 62/2021, dtd. 13-5-2021 [F. No. 370142/47/2020-TPL] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Sovereign Wealth Fund—Ministry of Economy and Finance (of the Republic of Korea) Notified—Notification No. 63/2021, dtd. 13-5-2021 [F. No. 370142/37/2020-TPL] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—Public Sector Pension Investment Board Notified—Notification No. 64/2021, dtd. 13-5-2021 [F. No. 370142/40/2020-TPL] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—Government Employees Superannuation Board Notified—Notification No. 65/2021, dtd. 13-5-2021 F. No. 370142/15/2021-TPL] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—OMERS Administration Corporation Notified—Notification No. 66/2021, dtd. 13-5-2021 [F. No. 370142/13/2021-TPL] |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Tax deduction under section 194-IA—Applicability of provisions—Development agreement |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Income from undisclosed sources—Past additions—Utilisation towards expenses |
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| INCOME TAX : ARTICLES - New Provisions as to Registration and Compulsory Re-registration—Law And Procedure Regarding—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Addition on Account of Cash Credits—No Need to Prove Source of Source— CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Cash Transactions : Curbs Thereon—PINKY AGARWAL |
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| INCOME TAX : CASE LAW DIGESTS - Alfa Properties & Investment (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 439 (Mum-Trib) : 2020 TaxPub(DT) 3232 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Archie Creations v. Pr. CIT (2021) 179 TR (A) 436 (Mum-Trib) : 2020 TaxPub(DT) 3646 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Haryana Vidyut Prasaran Nigam Ltd. (2021) 179 TR (A) 413 (Chd-Trib) : 2020 TaxPub(DT) 3226 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. NSL Textiles Ltd. (2021) 179 TR (A) 414 (Visakhapa-Trib) : 2020 TaxPub(DT) 3458 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Basware Corporation India v. Dy. CIT (2021) 179 TR (A) 423 (Chan-Trib) : 2020 TaxPub(DT) 3545 (Chd 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - C.S. Raghoji (Bellary) v. Dy. CIT (2021) 179 TR (A) 420 (Kar-HC) : 2020 TaxPub(DT) 3418 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT & Ors. v. Authority for Advance Rulings, Income Tax & Anr. (2021) 179 TR (A) 432 (Del-HC) : 2020 TaxPub(DT) 3476 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Jet Airways (India) Ltd. (2021) 179 TR (A) 435 (SC) : 2020 TaxPub(DT) 3438 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Mind Tree Ltd. (2021) 179 TR (A) 410 (Kar-HC) : 2020 TaxPub(DT) 3475 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Thiru Arooran Sugar Ltd. (2021) 179 TR (A) 414 (Mad-HC) : 2020 TaxPub(DT) 3528 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Visual Graphics Computing Services India (P) Ltd. (2021) 179 TR (A) 435 (MAD-HC) : 2020 TaxPub(DT) 3329 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Agility Logistics (P) Ltd. (2021) 179 TR (A) 424 (Mum-Trib) : 2020 TaxPub(DT) 3619 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Niit Smartserve Ltd. (2021) 179 TR (A) 426 (Del-Trib) : 2020 TaxPub(DT) 3549 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sulzer India (P) Ltd. (2021) 179 TR (A) 416 (Pun-Trib) : 2020 TaxPub(DT) 3575 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Thermo King India (P) Ltd. (2021) 179 TR (A) 417 (Bang-Trib) : 2020 TaxPub(DT) 3641 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Elektronik Lab v. ITO (2021) 179 TR (A) 407 (Mad-HC) : 2020 TaxPub(DT) 3138 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Express News Papers (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 433 (Mad-HC) : 2020 TaxPub(DT) 3337 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Frontier Commercial Co. Ltd. v. Dy. CIT (2021) 179 TR (A) 428 (Del-Trib) : 2020 TaxPub(DT) 3649 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gian Sagar Educational & Charitable Trust v. Asstt. CIT (2021) 179 TR (A) 412 (Del-Trib) : 2020 TaxPub(DT) 3563 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gopal Yadav Selvakumar v. ITO (2021) 179 TR (A) 425 (Mad-HC) : 2020 TaxPub(DT) 3496 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Kailash Chand Sharma (2021) 179 TR (A) 438 (JP-Trib) : 2020 TaxPub(DT) 3517 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jairam G. Kimmane v. Dy. CIT (2021) 179 TR (A) 409 (Bang-Trib) : 2020 TaxPub(DT) 3564 (Bang 'C'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jat Shiksha Samiti v. ITO (2021) 179 TR (A) 409 (Chan-Trib) : 2020 TaxPub(DT) 3655 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jharkhand Bijili Vitran Nigam Ltd. v. UOI (2021) 179 TR (A) 431 (Jharkha-HC) : 2020 TaxPub(DT) 3470 (Jhar-HC) |
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| INCOME TAX : CASE LAW DIGESTS - K.M. Nagaraj v. Dy. CIT (2021) 179 TR (A) 429 (Kar-HC) : 2020 TaxPub(DT) 3444 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Lalita Agarwal v. Pr. CIT & Anr. (2021) 179 TR (A) 408 (Del-HC) : 2020 TaxPub(DT) 3143 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Mindtree Ltd. v. Asstt. CIT (2021) 179 TR (A) 411 (Kar-HC) : 2020 TaxPub(DT) 3478 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Monika Rani v. ITO (2021) 179 TR (A) 426 (Chd-Trib) : 2020 TaxPub(DT) 3578 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nagapura Credit Co-operative Society v. ITO (2021) 179 TR (A) 422 (Bang-Trib) : 2020 TaxPub(DT) 3457 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - O.P. Yadav v. Dy.CIT (2021) 179 TR (A) 425 (Del-Trib) : 2020 TaxPub(DT) 3623 (Delhi SMC Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. A. Menarini India (P) Ltd. (2021) 179 TR (A) 437 (Guj-HC) : 2020 TaxPub(DT) 3607 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ramesh Bhatia (HUF) v. ITO (2021) 179 TR (A) 421 (Del-Trib) : 2020 TaxPub(DT) 3486 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sarla Mundra v. Dy. CIT (2021) 179 TR (A) 438 (Jai-Trib) : 2020 TaxPub(DT) 3484 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shankar Lal Kumawat v. ITO (2021) 179 TR (A) 421 (JP-Trib) : 2020 TaxPub(DT) 3010 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - St. Francis Educational Trust v. ITO (2021) 179 TR (A) 411 (Chen-Trib) : 2020 TaxPub(DT) 3502 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Standard Times (P) Ltd. v. ITO (2021) 179 TR (A) 440 (Del-Trib) : 2020 TaxPub(DT) 3490 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sudha Aggarwal v. Asstt. CIT (2021) 179 TR (A) 421 (Asr-Trib) : 2020 TaxPub(DT) 3503 (Amr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sundaram Business Services Ltd. v. ITO (2021) 179 TR (A) 415 (Chen-Trib) : 2020 TaxPub(DT) 3504 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - The Ranni Service Co-operative Ltd. v. ITO (2021) 179 TR (A) 431 (Ker-HC) : 2020 TaxPub(DT) 3639 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Tirunelveli District Central Cooperative Bank Ltd. v. Jt.CIT (TDS) (2021) 179 TR (A) 430 (Mad-HC) : 2020 TaxPub(DT) 3403 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Triveni Engineering & Industries Ltd. v. Addl. CIT(A) (2021) 179 TR (A) 413 (Del-Trib) : 2020 TaxPub(DT) 3187 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tulsi Developers India (P) Ltd. v. Asstt. CIT (2021) 179 TR (A) 407 (Ker-HC) : 2020 TaxPub(DT) 3650 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - UMG Properties (P) Ltd. v. ACIT (2021) 179 TR (A) 441 (Del-Trib) : 2020 TaxPub(DT) 3376 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - UOI v. Hashir, Abdul Nissar (2021) 179 TR (A) 406 (Ker-HC) : 2020 TaxPub(DT) 3130 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Vishwas Builders v. CIT (2021) 179 TR (A) 419 (Kar-HC) : 2020 TaxPub(DT) 3357 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Vision Habitate & Services (P) Ltd. v. Pr. CIT (2021) 179 TR (A) 437 (Ctk-Trib) : 2020 TaxPub(DT) 3537 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Wendy Leslie Pereira v. ACIT (2021) 179 TR (A) 416 (Mum-Trib) : 2020 TaxPub(DT) 3612 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Work Station Systems (P) Ltd. v. Asstt. CIT (2021) 179 TR (A) 417 (Ind-Trib) : 2020 TaxPub(DT) 3521 (Ind-Trib) |
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| INTERNATIONAL TAXATION : ARTICLES - DTAA : Whether an Assessee is Entitled to Refund of Taxes Paid in Foreign Country From the Indian Tax Exchequer?—AKHILESH KUMAR SAH |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Aditya Birla Nuvo Ltd. v. Asstt. CIT (2021) 179 TR (B) 451 (Mum-Trib) : 2020 TaxPub(DT) 3495 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Visual Graphics Computing Services India (P) Ltd. (2021) 179 TR (B) 449 (MAD-HC) : 2020 TaxPub(DT) 3329 (Mad-HC) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Commvault Systems (India) (P) Ltd. v. Dy. CIT (2021) 179 TR (B) 449 (Hyd-Trib) : 2020 TaxPub(DT) 3634 (Hyd-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Agility Logistics (P) Ltd. (2021) 179 TR (B) 448 (Mum-Trib) : 2020 TaxPub(DT) 3619 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Marathon Electric India (P) Ltd. v. Dy. CIT (2021) 179 TR (B) 451 (Del-Trib) : 2020 TaxPub(DT) 3455 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Regus Business Centre (P) Ltd. v. Asstt. CIT (2021) 179 TR (B) 448 (Mum 'I'-Trib) : 2020 TaxPub(DT) 3539 (Mum 'J'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Tavant Technologies India (P) Ltd. v. Dy. CIT (2021) 179 TR (B) 453 (Bang-Trib) : 2020 TaxPub(DT) 3535 (Bang-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI plans to ease post-IPO lock-in for promoters, amend key definition |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Second Covid-19 wave; Daily e-way bill generation falls to one-year low |
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 13/2017–Central Tax, dated 28th June, 2017—Notification No. 08/2021 – Central Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 76/2018–Central Tax, dated 31st December, 2018—Notification No. 09/2021 – Central Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 21/2019-Central Tax, dated 23rd April, 2019—Notification No. 10/2021 – Central Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Extention of the Time Period upto 31st day of May, 2021, for Furnishing of Declaration in FORM GST ITC-04—Notification No. 11/2021 – Central Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Amendment in Notification No. 83/2020–Central Tax, dated 10th November, 2020—Notification No. 12/2021 – Central Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Central Goods and Services Tax (Third Amendment) Rules, 2021—Notification No. 13/2021–Central Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Extention of Time Limit for Completion of Compliances under the Act—Notification No. 14/2021 – Central Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Further Amendment Notification No. 6/2017–Integrated Tax, dated 28th June, 2017—Notification No. 01/2021 – Integrated Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Further Amendment in Notification No. 10/2017–Union Territory Tax, dated 30th June, 2017—Notification No. 01/2021 – Union Territory Tax, dtd. 1-5-2021 [F. No. CBEC-20/06/08/2020-GST] |
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| CORPORATE LAWS & GST : ARTICLES - Adjudication Order not Uploaded on GST Portal—Time Period for Filing Appeal—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Secretarial Audit under Companies Act, 2013—Recent Changes—CA. JYOTI JAIN |
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