| INCOME TAX : NEWS YOU CAN USE - Faceless Appeal : Bombay HC notice to AG on plea against faceless appeal in tax cases |
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| INCOME TAX : NEWS YOU CAN USE - Retro Tax : Bill to nullify retro tax to give impetus to India's $5 trn goal; IT dept |
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| INCOME TAX : NEWS YOU CAN USE - Retro Tax : Ending retro tax to boost $5-trn economy dream; FM Nirmala Sitharaman |
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| INCOME TAX : NEWS YOU CAN USE - Retro Tax : Retro tax gone, industry must revive animal spirits; Revenue Secretary |
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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 -- Designated Courts -- For State of Gujarat -- Notification No. 87/2021, dtd. 4-8-2021 [F. No. 285/10/2019-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 -- Designated Courts -- For State of Meghalaya -- Notification No. 88/2021, dtd. 4-8-2021 [F. No. 285/18/2021-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 -- Designated Courts -- For State of Telangana -- Notification No. 89/2021, dtd. 4-8-2021 [F. No. 285/19/2021-IT(Inv.V) CBDT] |
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| INCOME TAX : STATUTES - The Taxation Laws (Amendment) Act, 2021 -- No. 34 of 2021, dtd. 13-8-2021 |
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| INCOME TAX : STATUTES - The Limited Liability Partnership (Amendment) Act, 2021 -- No. 31 of 2021, dtd. 13-8-2021 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Return of Income -- Filing after end of assessment year -- Procedure regarding |
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| INCOME TAX : ARTICLES - Voluntary Surrender of Registration by a Trust -- Whether Possible -- CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Maintainability of Appeal by Legal Heir in Case of Death of Appellant -- CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Deposit of Specified Bank Notes Post Demonetization Representing Cash Sales Pre Demonetization : Whether Addition to Income Sustainable in Each and Every Case? -- AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Dr. Ambedkar Foundation (2021) 180 TR (A) 870 (Del-Trib) : 2021 TaxPub(DT) 431 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Mahanagar Telephone Nigam Ltd. (2021) 180 TR (A) 871 (Del-Trib) : 2021 TaxPub(DT) 1131 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Anand Bisht v. ITO (2021) 180 TR (A) 899 (Del-Trib) : 2021 TaxPub(DT) 2200 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Kanchan Bhalla (2021) 180 TR (A) 881 (Del-Trib) : 2021 TaxPub(DT) 410 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - B.R. Dhawan Memorial Charitable Trust v. ITO & Ors. (2021) 180 TR (A) 865 (Del-HC) : 2021 TaxPub(DT) 2281 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Coimbatore Stock Exchange Ltd. (2021) 180 TR (A) 872 (Mad-HC) : 2021 TaxPub(DT) 2285 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Little Flower Education Society (2021) 180 TR (A) 872 (Mad-HC) : 2021 TaxPub(DT) 2314 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Tamilnadu Maritime Board (2021) 180 TR (A) 874 (Mad-HC) : 2020 TaxPub(DT) 4353 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Dayashankar Sanwal Jhunjhunwala v. ITO (2021) 180 TR (A) 878 (Bang-Trib) : 2020 TaxPub(DT) 5046 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dr. S. Chandrasekara Chandilya v. Asstt. CIT (2021) 180 TR (A) 885 (Chen-Trib) : 2020 TaxPub(DT) 5278 (Chn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Bank of Madura Ltd. (2021) 180 TR (A) 875 (Mum-Trib) : 2021 TaxPub(DT) 2052 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Bengal Shapoorji Housing Development (P) Ltd. (2021) 180 TR (A) 871 (Mum-Trib) : 2021 TaxPub(DT) 2197 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Deepak Kalra (2021) 180 TR (A) 905 (Ind-Trib) : 2021 TaxPub(DT) 2170 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. P.N. Manjunath (2021) 180 TR (A) 880 (Bang-Trib) : 2021 TaxPub(DT) 2085 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Flower valley Agro Tech (P) Ltd. v. ITO (2021) 180 TR (A) 869 (Mum-Trib) : 2020 TaxPub(DT) 5485 (Mum 'F'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - H. Nagaraja v. Asstt. CIT (2021) 180 TR (A) 883 (Kar-HC) : 2021 TaxPub(DT) 922 (Karn-HC) : (2021) 434 ITR 97 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Idappadi Taluk Lory Owners Association v. Asstt. CIT (2021) 180 TR (A) 867 (Mad-HC) : 2021 TaxPub(DT) 2302 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Imran Khan v. ITO (2021) 180 TR (A) 880 (JP-Trib) : 2021 TaxPub(DT) 2303 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - In re, BMW India (P) Ltd. (2021) 180 TR (A) 895 (AAR-New Del) : 2021 TaxPub(DT) 1088 (AAR (DELHI)) |
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| INCOME TAX : CASE LAW DIGESTS - International Flavours Fragrances India (P) Ltd. v. Jt. CIT (2021) 180 TR (A) 866 (Mad-HC) : 2020 TaxPub(DT) 3240 (Mad-HC) : (2020) 429 ITR 28 (Mad) : (2020) 274 Taxman 134 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Iqbal Usmangani Khatri v. ACIT (2021) 180 TR (A) 900 (Mum-Trib) : 2021 TaxPub(DT) 802 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. KEM Hospital & Sheth GSM College Employees' Co-operative Credit Society Ltd. (2021) 180 TR (A) 884 (Mum-Trib) : 2021 TaxPub(DT) 2113 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Ritesh Properties and Industries Ltd. (2021) 180 TR (A) 887 (Del-Trib) : 2020 TaxPub(DT) 3335 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ittiam Systems (P) Ltd. v. ITO (2021) 180 TR (A) 885 (Bang 'B'-Trib) : 2021 TaxPub(DT) 1735 (Bang 'B'-Trib) : (2021) 86 ITR (Trib) 611 (Bang 'B'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jihveshwar Urban Co-op. Credit Society Ltd. v. Pr. CIT & Ors. (2021) 180 TR (A) 863 (Karn-HC) : 2021 TaxPub(DT) 268 (Karn-HC) : (2021) 430 ITR 90 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Chiripal Industries Ltd. (2021) 180 TR (A) 874 (Ahd-Trib) : 2021 TaxPub(DT) 1553 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Menzies Aviation Bobba (Bangalore) (P) Ltd. (2021) 180 TR (A) 883 (Bang-Trib) : 2021 TaxPub(DT) 506 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kalra Papers (P) Ltd. v. ITO (2021) 180 TR (A) 863 (Del-HC) : 2020 TaxPub(DT) 5606 (Del-HC) : (2021) 430 ITR 291 (Del) : (2021) 279 Taxman 194 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Karnataka Financial Services Ltd. v. Asstt. CIT (2021) 180 TR (A) 901 (Karn-HC) : 2021 TaxPub(DT) 927 (Karn-HC) : (2021) 432 ITR 187 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Karnataka State Beverages Corporation Ltd. v. Asstt. CIT (2021) 180 TR (A) 897 (Karn-HC) : 2020 TaxPub(DT) 3911 (Karn-HC) : (2021) 277 Taxman 58 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Krishna Murari Poddar v. Pr. CIT (2021) 180 TR (A) 904 (Kol-Trib) : 2020 TaxPub(DT) 5465 (Kol-Trib) : (2021) 85 ITR (Trib) 101 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - M.N. Belliappa v. ITO (2021) 180 TR (A) 879 (Bang-Trib) : 2021 TaxPub(DT) 858 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mahesh Investments v. Asstt. CIT (2021) 180 TR (A) 894 (Karn-HC) : 2020 TaxPub(DT) 4173 (Karn-HC) : (2020) 429 ITR 284 (Karn) : (2021) 277 Taxman 161 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Mahesh Yadav v. ITO (2021) 180 TR (A) 896 (JP-Trib) : 2021 TaxPub(DT) 1133 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Manishkumar Ghanshyambhai Patel v. ITO (2021) 180 TR (A) 899 (Sur-Trib) : 2021 TaxPub(DT) 2206 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Morbi Plot Jain Tapgachh Sangh v. CIT (2021) 180 TR (A) 870 (Guj-HC) : 2021 TaxPub(DT) 1766 (Guj-HC) : (2021) 433 ITR 1 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Neha Katyal v. Dy. CIT (2021) 180 TR (A) 900 (Del-Trib) : 2021 TaxPub(DT) 1166 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - New Lakshmi Jewellers v. Pr. CIT (2021) 180 TR (A) 864 (Bom-HC) : 2020 TaxPub(DT) 5614 (Bom-HC) : (2021) 431 ITR 570 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - One World Ventures v. Asstt. CIT (2021) 180 TR (A) 876 (Bang-Trib) : 2021 TaxPub(DT) 191 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Prakash Chand Gupta v. Asstt. CIT (2021) 180 TR (A) 881 (Hyd-Trib) : 2021 TaxPub(DT) 2326 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Prime Infoinvest Ltd. v. ITO (2021) 180 TR (A) 868 (Hyd-Trib) : 2021 TaxPub(DT) 1152 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rushil Industries v. Asstt. CIT (2021) 180 TR (A) 873 (Ahd-Trib) : 2021 TaxPub(DT) 2335 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sachin T. Sankpal v. ACIT (2021) 180 TR (A) 905 (Mum-Trib) : 2021 TaxPub(DT) 2102 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sahyog Homes Ltd. v. Dy. CIT (2021) 180 TR (A) 892 (Mum-Trib) : 2021 TaxPub(DT) 1194 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Santosh Kumar Agrahari v. ITO (2021) 180 TR (A) 888 (All-Trib) : 2021 TaxPub(DT) 509 (Allahabad Tribunal) |
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| INCOME TAX : CASE LAW DIGESTS - Saravana Realty (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 890 (Chen-Trib) : 2021 TaxPub(DT) 255 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Savas Engineering Company (P) Ltd. v. Pr. CIT (2021) 180 TR (A) 902 (Pune-Trib) : 2020 TaxPub(DT) 4008 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sharad Kumar v. Asstt. CIT (2021) 180 TR (A) 889 (Mad-HC) : 2021 TaxPub(DT) 2343 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Sodecia India (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 867 (Mad-HC) : 2020 TaxPub(DT) 4547 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Tamil Nadu State Marketing Corporation Ltd. v. UOI & Ors. (2021) 180 TR (A) 877 (SC) : 2020 TaxPub(DT) 4997 (SC) : (2020) 429 ITR 327 (SC) : (2021) 276 Taxman 378 (SC) : (2020) 317 CTR (SC) 961 |
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| INCOME TAX : CASE LAW DIGESTS - UOI v. A. Kowsalya Bai & Ors. (2021) 180 TR (A) 893 (Kar-HC) : 2021 TaxPub(DT) 1215 (Karn-HC) : (2021) 280 Taxman 175 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Vasupujya Maharaj Dehrasar Trust v. ITO (2021) 180 TR (A) 898 (Ahd-Trib) : 2020 TaxPub(DT) 4995 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vijeta Shukla v. Dy. CIT (2021) 180 TR (A) 890 (Luc-Trib) : 2021 TaxPub(DT) 1327 (Luck 'A'-Trib) : (2021) 86 ITR (Trib) 169 (Luck 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Volvo India (P) Ltd. v. CIT (2021) 180 TR (A) 903 (Hyd-Trib) : 2021 TaxPub(DT) 1156 (Karn-HC) |
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| INTERNATIONAL TAXATION : ARTICLES - Ghost of Retro Tax Gone -- CA. MANOJ GUPTA |
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| CORPORATE LAWS & GST : STATUTES - Sections 110 and 111 effective from 1-08-2021 -- Notification No. 29/2021 – Central Tax, dtd. 30-7-2021 [F. No. CBIC-20001/5/2021-GST] |
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| CORPORATE LAWS & GST : STATUTES - Central Goods and Services Tax (Sixth Amendment) Rules, 2021-Substitution of Rule 80-Amendment of GSTR 9 and GSTR 9C -- Notification No. 30/2021 – Central Tax, dtd. 30-7-2021 [F. No. CBEC-20001/5/2021-GST] |
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| CORPORATE LAWS & GST : STATUTES - Registered Person whose Aggregate Turnover in FY 2020-21 is upto two Crore Rupees, Exempted from Filing Annual Return -- Notification No. 31/2021 – Central Tax, dtd. 30-7-2021 [F. No. CBEC-20001/5/2021-GST] |
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| CORPORATE LAWS & GST : ARTICLES - Certified Copy of Order Appealed Against Furnished After Prescribed Time Period -- Condonation of Delay in Filing Appeal -- D. RAMACHANDRA RAO |
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| CORPORATE LAWS & GST : ARTICLES - Incorporation of Wholesale and Retail Trade Under MSMEs -- PRAGYA BHANDARI |
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