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TR Vol-180 Issue-5, 02-Aug-2021
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INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : IBBI amends regulations for insolvency process to enhance transparency 2 >>   
INCOME TAX : NEWS YOU CAN USE - Black Money : Govt detects undisclosed income of Rs 20,078 crore in Panama Leak 3 >>   
INCOME TAX : NEWS YOU CAN USE - Digital Currency : RBI to introduce Central Bank Digital Currency in phases; deputy governor 3 >>   
INCOME TAX : NEWS YOU CAN USE - Honest Taxpayers : Honest taxpayers deserve to be recognised for paying due share of taxes; FM 5 >>   
INCOME TAX : NEWS YOU CAN USE - Insolvency Code : Govt introduces a Bill in the Lok Sabha to amend insolvency law 6 >>   
INCOME TAX : NEWS YOU CAN USE - Tax Collection : Govt's net tax collection rises 86% to Rs 5.57 trillion in first quarter 8 >>   
INCOME TAX : NEWS YOU CAN USE - Tax Litigation : Govt considering options to counter tax-assessment litigations 8 >>   
INCOME TAX : STATUTES - CBDT Grants Further Relaxation in Electronic Filing of Income Tax Forms 15CA/15CB -- Press Release, dtd. 20-7-2021 10 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Uttar Pradesh -- Press Release, dtd. 24-7-2021 10 >>   
INCOME TAX : STATUTES - 161st Income Tax Day : A journey Towards Nation Building -- Press Release, dtd. 24-7-2021 12 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches PAN-India in a Prominent Group Having Diversified Businesses -- Press Release, dtd. 24-7-2021 13 >>   
INCOME TAX : STATUTES - Income Tax (20th Amendment) Rules, 2021 -- Amendment of Rule 12 -- Notification No. 82/2021, dtd. 27-7-2021 [F. No. 370142/29/2021-TPL] 14 >>   
INCOME TAX : SUBSCRIBER’S QUERIES - Tax deduction at source -- Applicability -- Payment to Commission Agents 16 >>   
INCOME TAX : ARTICLES - Validity of Reassessment Where Notice For Reassessment is in Name of Deceased -- CA. MANOJ GUPTA 17 >>   
INCOME TAX : ARTICLES - No Addition Under Section 68 Where no Real Money Involved -- CA. NISHA BHANDARI 31 >>   
INCOME TAX : ARTICLES - Admissibility of an Expenditure Incurred by a Businessman to be Examined From the Perspective of Businessman -- AKHILESH KUMAR SAH 34 >>   
INCOME TAX : CASE LAW DIGESTS - Abhishek Verma v. Asstt. CIT (2021) 180 TR (A) 563 (Del-Trib) : 2021 TaxPub(DT) 542 (Del-Trib) 99 >>   
INCOME TAX : CASE LAW DIGESTS - ACIT v. Lal Baba Industrial Corporation (P) Ltd. (2021) 180 TR (A) 528 (Kol-Trib) : 2020 TaxPub(DT) 3051 (Kol-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Adonis Infrastructure (P) Ltd. v. ITO (2021) 180 TR (A) 541 (Del-Trib) : 2021 TaxPub(DT) 54 (Del-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Allahabad Development Authority v. ITAT & Ors. (2021) 180 TR (A) 553 (All-HC) : 2020 TaxPub(DT) 3461 (All-HC) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Allu Arvind Babu v Asstt CIT (2021) 180 TR (A) 514 (Mad-HC) : 2020 TaxPub(DT) 5323 (Mad-HC) : (2021) 430 ITR 183 (Mad) 51 >>   
INCOME TAX : CASE LAW DIGESTS - Anuj Kumar Agrawal v. ITO (2021) 180 TR (A) 555 (Jabal-Trib) : 2020 TaxPub(DT) 5527 (Jab-Trib) 91 >>   
INCOME TAX : CASE LAW DIGESTS - ARC Insulation & Insulators (P) Ltd. v. ITO (2021) 180 TR (A) 522 (Kol-Trib) : 2020 TaxPub(DT) 4883 (Kol-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Archisha Educational Trust v. ITO (2021) 180 TR (A) 533 (Lkw-Trib) : 2021 TaxPub(DT) 906 (Luck-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Arhatic Yoga Ashram Management Trust v. ITO (2021) 180 TR (A) 505 (Chen-Trib) : 2021 TaxPub(DT) 643 (Chenn-Trib) : (2021) 188 ITD 14 (Chenn-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - Aryahi Buildwell (P) Ltd. v. Asstt. CIT (2021) 180 TR (A) 566 (Del-Trib) : 2021 TaxPub(DT) 434 (Del-Trib) 103 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Mitsui & Co. Ltd. (2021) 180 TR (A) 515 (Del-Trib) : 2020 TaxPub(DT) 4420 (Del-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Nirnidhi Marketing (P) Ltd. (2021) 180 TR (A) 525 (Kol 'A'-Trib) : 2021 TaxPub(DT) 651 (Kol 'A'-Trib) : (2021) 85 ITR (Trib) 297 (Kol 'A'-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Tamilnadu Petro-products Ltd. (2021) 180 TR (A) 508 (Chen-Trib) : 2020 TaxPub(DT) 5521 (Chenn-Trib) 45 >>   
INCOME TAX : CASE LAW DIGESTS - Boutique International (P) Ltd. v. ITO (2021) 180 TR (A) 538 (Del-Trib) : 2020 TaxPub(DT) 5520 (Del-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Cafe D Lake (P) Ltd. v. ITO (2021) 180 TR (A) 512 (Hyd-Trib) : 2021 TaxPub(DT) 983 (Hyd-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. IBM India (P) Ltd. (2021) 180 TR (A) 503 (Karn-HC) : 2020 TaxPub(DT) 5054 (Karn-HC) 39 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. ITSC (IT & WT) (2021) 180 TR (A) 550 (Pat-HC) : 2020 TaxPub(DT) 4303 (Pat-HC) : (2020) 317 CTR (Pat) 579 86 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Shriram Chits (Kar) (P) Ltd. (2021) 180 TR (A) 539 Karn-HC) : 2020 TaxPub(DT) 5535 (Karn-HC) : (2021) 430 ITR 414 (Karn) 75 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. V.M. Salgaonkar Brothers (P) Ltd. (2021) 180 TR (A) 558 (Bom-HC) : 2020 TaxPub(DT) 4502 (Bom-HC) : (2020) 428 ITR 386 (Bom) : (2021) 277 Taxman 469 (Bom) : (2020) 317 CTR (Bom) 529 94 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. WNS Global Services (UK) Ltd. (2021) 180 TR (A) 557 (Bom-HC) : 2020 TaxPub(DT) 5152 (Bom-HC) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Cutchi Memon Union v. Dy. DIT (2021) 180 TR (A) 505 (Kar-HC) : 2020 TaxPub(DT) 4122 (Karn-HC) 42 >>   
INCOME TAX : CASE LAW DIGESTS - Cuttack Central Co-operative Bank Ltd. v. Pr. Chief CIT (2021) 180 TR (A) 560 (Ctk-Trib) : 2021 TaxPub(DT) 538 (Ctk-Trib) : (2021) 188 ITD 109 (Ctk-Trib) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Anand Exports (2021) 180 TR (A) 504 (CUT-Trib) : 2020 TaxPub(DT) 4099 (Ctk-Trib) 40 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. CMI FPE Ltd (2021) 180 TR (A) 537 (Mum-Trib) : 2021 TaxPub(DT) 826 (Mum-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Jai Maa Savitri Educational Society (2021) 180 TR (A) 534 (Del-Trib) : 2021 TaxPub(DT) 1015 (Del-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Manba Finance Ltd. (2021) 180 TR (A) 511 (Mum-Trib) : 2020 TaxPub(DT) 4908 (Mum-Trib) 47 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. NHPC Ltd. (2021) 180 TR (A) 534 (Del-Trib) : 2021 TaxPub(DT) 1164 (Del-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Orissa State Cooperative Marketing Federation Ltd. (2021) 180 TR (A) 517 (Ctk-Trib) : 2020 TaxPub(DT) 4963 (Ctk-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Paruchuru Satish Kumar (2021) 180 TR (A) 535 (Visakhapatnam-Trib) : 2020 TaxPub(DT) 5092 (Visakha Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Vijayshri Packaging Ltd. & Vice-Versa (2021) 180 TR (A) 526 (Ind-Trib) : 2021 TaxPub(DT) 1154 (Ind-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Elico Ltd. v. Asstt. CIT (2021) 180 TR (A) 502 (Hyd-Trib) : 2020 TaxPub(DT) 4932 (Hyd-Trib) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Elite Recreations and Resorts (P) Ltd. v. ITO (2021) 180 TR (A) 532 (Hyd-Trib) : 2021 TaxPub(DT) 150 (Hyd-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Essel Propack Ltd. v. Dy. CIT (2021) 180 TR (A) 554 (Mum-Trib) : 2021 TaxPub(DT) 1110 (Mum-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - FGR Logistics (P) Ltd. v. Asstt. CIT (2021) 180 TR (A) 543 (Del-Trib) : 2021 TaxPub(DT) 216 (Del-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - G. Hemalatha v. Asstt. CIT (2021) 180 TR (A) 557 (Chen-Trib) : 2020 TaxPub(DT) 4453 (Chenn 'B'-Trib) : (2020) 80 ITR (Trib) 456 (Chenn 'B'-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Ganesh Shipping Agency v. Asstt. CIT (2021) 180 TR (A) 516 (Karn-HC) : 2021 TaxPub(DT) 918 (Karn-HC) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Giesecke & Dverient India (P) Ltd. v. DCIT (2021) 180 TR (A) 565 (Del-Trib) : 2021 TaxPub(DT) 1115 (Del-Trib) 101 >>   
INCOME TAX : CASE LAW DIGESTS - Green Touch Vincom (P) Ltd. v. Pr. CIT (2021) 180 TR (A) 560 (Kol-Trib) : 2020 TaxPub(DT) 3737 (Kol-Trib) 96 >>   
INCOME TAX : CASE LAW DIGESTS - Guru Teg Bahadur Truck Operators Association v. ITO (2021) 180 TR (A) 541 (Chan-Trib) : 2021 TaxPub(DT) 1007 (Chd-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Gyatri Sharma v. ITO (2021) 180 TR (A) 544 (JP-Trib) : 2020 TaxPub(DT) 5599 (Jp-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - H.M. Constructions v. Asstt. CIT (2021) 180 TR (A) 547 (Karn-HC) : 2020 TaxPub(DT) 5537 (Karn-HC) : (2021) 431 ITR 196 (Karn) 84 >>   
INCOME TAX : CASE LAW DIGESTS - I.T.O. v. Agya Auto Ltd. (2021) 180 TR (A) 502 (Ind-Trib) : 2021 TaxPub(DT) 1070 (Ind-Trib) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Illies Engineering India (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 564 (Mum-Trib) : 2021 TaxPub(DT) 692 (Mum-Trib) 101 >>   
INCOME TAX : CASE LAW DIGESTS - Infosys BPM Ltd. v. Asstt. CIT (2021) 180 TR (A) 546 (Bang-Trib) : 2020 TaxPub(DT) 3767 (Bang-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Isolloyd Engineering Technologies Ltd. v. Dy. CIT (2021) 180 TR (A) 532 (Del-Trib) : 2020 TaxPub(DT) 3768 (Del-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Akash Developers (2021) 180 TR (A) 521 (Ahd-Trib) : 2021 TaxPub(DT) 1226 (Ahd-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Naina Vijay Jain (2021) 180 TR (A) 540 (Mum-Trib) : 2021 TaxPub(DT) 541 (Mum-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Suresh Kumar (2021) 180 TR (A) 519 (Del-Trib) : 2021 TaxPub(DT) 123 (Del-Trib) : (2021) 187 ITD 311 (Del-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - K. Hemalatha v. Asstt. CIT (2021) 180 TR (A) 551 (Chen-Trib) : 2020 TaxPub(DT) 5518 (Chenn-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Kola Venkat Rama Naidu v. CIT (2021) 180 TR (A) 545 (Bang-Trib) : 2021 TaxPub(DT) 991 (Bang-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Krishna Grameen Bank v. Asstt. CIT (2021) 180 TR (A) 514 (BANG-Trib) : 2021 TaxPub(DT) 330 (Bang-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Loesche India (P) Ltd. v. Asstt. CIT (2021) 180 TR (A) 516 (Del-Trib) : 2021 TaxPub(DT) 776 (Del-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Maass Flange India (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 511 (Pune-Trib) : 2021 TaxPub(DT) 1347 (Pune-Trib) 48 >>   
INCOME TAX : CASE LAW DIGESTS - Madhu Apartment (P) Ltd. v. ITO (2021) 180 TR (A) 542 (Del-Trib) : 2021 TaxPub(DT) 891 (Del-Trib) : (2021) 86 ITR (Trib) 317 (Del-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Mahinder Singh v. ITO (2021) 180 TR (A) 522 (Chd-Trib) : 2020 TaxPub(DT) 5397 (Chd-Trib) : (2021) 186 ITD 331 (Chd-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Merck Life Science (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 545 (Karn-HC) : 2020 TaxPub(DT) 5553 (Karn-HC) : (2021) 430 ITR 426 (Karn) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Moongipa Development and Infrastructure Ltd. v. Dy. CIT (2021) 180 TR (A) 526 (Mum-Trib) : 2020 TaxPub(DT) 5611 (Mum-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Mudra Share & Stock Brokers Ltd. v. ITO (2021) 180 TR (A) 510 (Mum-Trib) : 2020 TaxPub(DT) 5381 (Mum-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - N. Illamathy v. ITO (2021) 180 TR (A) 546 (Mad-HC) : 2020 TaxPub(DT) 3805 (Mad-HC) : (2020) 275 Taxman 25 (Mad) : (2020) 317 CTR (Mad) 543 82 >>   
INCOME TAX : CASE LAW DIGESTS - Naresh Kumar v. ITO (2021) 180 TR (A) 530 (Chd-Trib) : 2020 TaxPub(DT) 5445 (Chd-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Natural Remedies (P) Ltd. v. Asst. CIT (2021) 180 TR (A) 509 (Bang 'A'-Trib) : 2021 TaxPub(DT) 140 (Bang 'A'-Trib) 45 >>   
INCOME TAX : CASE LAW DIGESTS - Nazareth Hospital Society v. Dy. CIT (2021) 180 TR (A) 506 (All-Trib) : 2021 TaxPub(DT) 965 (All-Trib) : (2021) 88 ITR (Trib) 44 (All-Trib) 43 >>   
INCOME TAX : CASE LAW DIGESTS - Nilesh Agarwal (HUF) v. ITO (2021) 180 TR (A) 523 (JP-Trib) : 2021 TaxPub(DT) 966 (Jp-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Nishantkantilal Patel v. ITO (2021) 180 TR (A) 523 (Surat-Trib) : 2021 TaxPub(DT) 943 (Surat Bench) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Om Swami Smaran Developers (P) Ltd. v. ITO (2021) 180 TR (A) 550 (Mum-Trib) : 2020 TaxPub(DT) 4096 (Mum-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Orange Associates (P) Ltd. v. Asstt. CIT (2021) 180 TR (A) 518 (Del-Trib) : 2021 TaxPub(DT) 299 (Del-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Gisil Designs (P) Ltd. (2021) 180 TR (A) 552 (Del-HC) : 2021 TaxPub(DT) 199 (Del-HC) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Mukesh Kimtani (2021) 180 TR (A) 561 (Bom-HC) : 2020 TaxPub(DT) 3778 (Bom-HC) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Parasben Kasturchand Kochar (2021) 180 TR (A) 529 (Guj-HC) : 2020 TaxPub(DT) 4137 (Guj-HC) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Shreno Ltd. (2021) 180 TR (A) 508 (Guj-HC) : 2021 TaxPub(DT) 710 (Guj-HC) 44 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Subex Technologies Ltd. (2021) 180 TR (A) 553 (Karn-HC) : 2021 TaxPub(DT) 295 (Karn-HC) : (2021) 431 ITR 592 (Karn) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. The Goa State Cooperative Bank Ltd. (2021) 180 TR (A) 549 (Bom-HC) : 2021 TaxPub(DT) 705 (Bom-HC) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Puspanjali Mishra v. ITO (2021) 180 TR (A) 542 (Ctk-Trib) : 2020 TaxPub(DT) 5601 (Ctk-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Raheja Excelsior Co-operative Housing Society Ltd. v. ITO (2021) 180 TR (A) 533 (Mum-Trib) : 2020 TaxPub(DT) 5596 (Mum-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Rakesh Kumar Goyal v. ITO (2021) 180 TR (A) 524 (Mum-Trib) : 2020 TaxPub(DT) 5275 (Mum-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Red Pro Motors (P) Ltd. v. ITO (2021) 180 TR (A) 527 (Del-Trib) : 2020 TaxPub(DT) 5420 (Del-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Rekha Mishra & Ors. v. Ram Kumar & Ors. (2021) 180 TR (A) 548 (All-HC) : 2020 TaxPub(DT) 5404 (All-HC) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Sangam Structural Ltd. v. ITO (2021) 180 TR (A) 556 (All-Trib) : 2021 TaxPub(DT) 711 (All-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Sant Zolebaba Sansthan Chikhali v. CIT (2021) 180 TR (A) 507 (Pune-Trib) : 2021 TaxPub(DT) 591 (Pune-Trib) 44 >>   
INCOME TAX : CASE LAW DIGESTS - Shreyas Land (P) Ltd. v. ITO (2021) 180 TR (A) 549 (Pune-Trib) : 2020 TaxPub(DT) 4185 (Pune-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Shriram Adarsh Shiksha Samiti v. ITO & Ors. (2021) 180 TR (A) 502 (MP-HC) : 2020 TaxPub(DT) 4800 (MP-HC) : (2021) 430 ITR 205 (MP) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Siddhi Vinayak Cement (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 563 (Ahd-Trib) : 2021 TaxPub(DT) 476 (Ahd-Trib) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Snehlatha Agarwal v. ITO (2021) 180 TR (A) 524 (Bang-Trib) : 2020 TaxPub(DT) 4896 (Bang-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Soni Sonu Mirchandani v. ACIT (2021) 180 TR (A) 520 (Del-Trib) : 2020 TaxPub(DT) 3874 (Del 'G'-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Sri Ganesh Credit Co-operative Society v. Pr. CIT (2021) 180 TR (A) 562 (Bang-Trib) : 2020 TaxPub(DT) 4380 (Bang-Trib) 99 >>   
INCOME TAX : CASE LAW DIGESTS - Suindu & Co. v. Asstt. CIT (2021) 180 TR (A) 509 (Mum-Trib) : 2021 TaxPub(DT) 628 (Mum-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Sunder Das Sonkia v. ITO (2021) 180 TR (A) 539 (JP-Trib) : 2021 TaxPub(DT) 657 (Jp-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Tejinder Kaur v. ITO (2021) 180 TR (A) 544 (Del-Trib) : 2021 TaxPub(DT) 492 (Del-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Usha v. ITO (2021) 180 TR (A) 531 (Chd-Trib) : 2021 TaxPub(DT) 1165 (Chd-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Vinod Bhagwan Patil v. Pr. CIT (2021) 180 TR (A) 559 (Pun-Trib) : 2020 TaxPub(DT) 3974 (Pune-Trib) 96 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - Companies Act, 2013 : Govt. changes rules related to incorporation of companies 106 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Arrest, search, summons under GST law not to be affected by Supreme Court’s limitation order, says CBIC 107 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : DGGI detects Rs 278 crore GST evasion in railway purchases since July 2017 108 >>   
CORPORATE LAWS & GST : STATUTES - Review of Advance Intimation Timelines for Modifications in Contract Specifications of Commodity Derivatives Contracts -- Circular No. SEBI/HO/ CDMRD_DOP/P/ CIR/ 2021/592, dtd. 8-7-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Standard Operating Procedure for Listed Subsidiary Company Desirous of Getting Delisted Through a Scheme of Arrangement wherein The Listed Parent Holding Company and The Listed Subsidiary are in Same Line of Business -- C 109 >>   
CORPORATE LAWS & GST : STATUTES - Valuation of Securities with Multiple put Options Present ab-initio -- Circular No. SEBI/HO/IMD/DF4/P/ CIR/2021/593, dtd. 9-7-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Block Mechanism in Demat Account of Clients Undertaking Sale Transactions -- Circular No. SEBI/HO/MIRSD/DOP/ P/CIR/2021/ 595, dtd. 16-7-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Introduction of Expected Loss (EL) Based Rating Scale and Standardisation of Rating Scales Used by Credit Rating Agencies -- Circular No. SEBI/HO/MIRSD/ MIRSD_ CRADT/P/ CIR/2021/594, dtd. 16-7-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Standard Operating Procedure for Handling of Technical Glitches by Market Infrastructure Institutions (MIIS) and Payment of Financial Disincentives Thereof -- Circular No. SEBI/HO/MRD1/DTCS/ CIR/P/2021/ 590, dtd. 5-7-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Issue of No Objection Certificate for Release of 1 Per Cent of Issue Amount -- Circular No. SEBI/HO/OIAE/IGRD/ CIR/P/2021/588, dtd. 5-7-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Master Circular for Stock Exchange and Clearing Corporations -- Master Circular SEBI/HO/MRD2/MRD2_DCAP /P/CIR/2021/0000000591, dtd. 5-7-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - SEBI Issues Circular on "Block Mechanism in Demat Account of Clients Undertaking Sale Transactions" -- Press Release No. 23/ 2021, dtd. 16-7-2021 109 >>   
CORPORATE LAWS & GST : ARTICLES - Cancellation of Registration on the Basis of Non-Speaking Order -- Validity of -- CA. SATYADEV PUROHIT 110 >>   
CORPORATE LAWS & GST : ARTICLES - Additional Reporting Requirements in Statutory Audit -- CA. JYOTI JAIN 113 >>   
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