INCOME TAX : NEWS YOU CAN USE - CBDT : Centre notifies rules to settle Vodafone retrospective tax case |
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INCOME TAX : NEWS YOU CAN USE - IT Return : Over 20 million I-T returns filed on new portal; many glitches rectified |
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INCOME TAX : STATUTES - Clarification Regarding Section 36(1)(xvii) of the Income Tax Act. 1961 Inserted vide Finance Act, 2015—Circular No. 18/2021, dtd. 25-10-2021 [F.No.173/146/2021/ITA-I] |
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INCOME TAX : STATUTES - Guidelines Under Clause (23FE) of Section 10 of the Income Tax Act, 1961—Circular No. 19 of 2021, dtd. 26-10-2021 [F. No.370142/48/2021-TPL] |
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INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/ Trust/Community—Punjab State Electricity Regulatory Commission’, Chandigarh, Notified—Notification No. 121/2021, dtd. 13-10-2021 [F.No.300196/5/2021-ITA-I] |
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INCOME TAX : STATUTES - Section 280A of Income Tax Act r/w section 84 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Designated Courts—For State of Karnataka—Notification No. 122/2021, dtd. 25-10-2021 [F. No 285/21/2019-IT(Inv.V) CBDT] |
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INCOME TAX : STATUTES - Section 280A of Income Tax Act r/w section 84 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Designated Courts—For State of Goa—Notification No. 123/2021, dtd. 25-10-2021 [F. No. 285/25/2021-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 Manipur—Notification No. 124/2021, dtd. 25-10-2021 [F. No. 285/23/2021-IT(Inv.V) CBDT] |
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INCOME TAX : STATUTES - Over 2crore Income Tax Returns Filed on the e-Filing Portal of the Income Tax Department—Press Release, dtd. 14-10-2021 |
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INCOME TAX : STATUTES - Income Tax Department's Searches in Maharashtra Reveal Unaccounted Income of over Rs. 184 Crore—Press Release, dtd. 15-10-2021 |
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INCOME TAX : STATUTES - Income Tax Department's Searches in NCR, Haryana & WB Reveal Large Scale Under Invoicing of Imports—Press Release, dtd. 16-10-2021 |
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INCOME TAX : STATUTES - Income Tax Department Conducts Searches on Groups Engaged in the Business of Digital Marketing & Waste Management—Press Release, dtd. 17-10-2021 |
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INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Nashik—Press Release, dtd. 25-10-2021 |
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INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Punjab—Press Release, dtd. 26-10-2021 |
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INCOME TAX : STATUTES - Relaxation of Validation (Section 119 of the Finance Act, 2012) Rules, 2021—Notification No. 120/2021, dtd. 13-10-2021 [F. No. 370142/47/2021-TPL] |
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INCOME TAX : ARTICLES - TCS on Overseas Remittances—CA. MANOJ GUPTA |
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INCOME TAX : ARTICLES - Tax Deductible on Salary Payment to Priests and Nuns of Religious Congregation—Decision by Kerala High Court—CA. NISHA BHANDARI |
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INCOME TAX : ARTICLES - Relevant Date for The Purpose of Considering the Period of Limitation Under Section 263(2)—AKHILESH KUMAR SAH |
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INCOME TAX : CASE LAW DIGESTS - Aagam Shares & Commodities (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 96 (Ahd-Trib) : 2021 TaxPub(DT) 1812 (Ahd-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Aash Trading Company (P) Ltd. v. ITO (2021) 182 TR (A) 69 (Del-Trib) : 2021 TaxPub(DT) 1877 (Del-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Abbott Healthcare (P) Ltd. v. DCIT (2021) 182 TR (A) 90 (Mum-Trib) : 2021 TaxPub(DT) 1703 (Mum-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Addl. CIT v. Escorts Ltd. (2021) 182 TR (A) 48 (Del-Trib) : 2021 TaxPub(DT) 2252 (Del-Trib) |
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INCOME TAX : CASE LAW DIGESTS - AEN (O &M) AVVL v. Dy.CIT (2021) 182 TR (A) 84 (Jai-Trib) : 2020 TaxPub(DT) 5221 (Jp-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Amadeus India (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 63 (Del-HC) : 2021 TaxPub(DT) 751 (Del-HC) |
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INCOME TAX : CASE LAW DIGESTS - Andhra Pragathi Farmers Service Cooperative Society v. ITO (2021) 182 TR (A) 59 (Hyd-Trib) : 2021 TaxPub(DT) 2201 (Hyd-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Ashok Kumar Agarwal v. UOI & Ors. (2021) 182 TR (A) 71 (All-HC) : 2021 TaxPub(DT) 5251 (All-HC) |
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INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Fairyland Hotel & Resorts (P) Ltd. (2021) 182 TR (A) 94 (Agra-Trib) : 2021 TaxPub(DT) 1550 (Agra-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Finolex Cables Ltd. (2021) 182 TR (A) 42 (Pune-Trib) : 2020 TaxPub(DT) 5232 (Pune-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sattva Developers (P) Ltd. (2021) 182 TR (A) 67 (Kol-Trib) : 2021 TaxPub(DT) 2263 (Kol-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Avadhut Ban (HUF) v. Pr. CIT (2021) 182 TR (A) 91 (Pun-Trib) : 2020 TaxPub(DT) 3747 (Pune-Trib) : (2020) 185 ITD 508 (Pune-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Bannur Rytara Seva Sahakari Sangha Ltd. v. ITO (2021) 182 TR (A) 60 (Bag-Trib) : 2021 TaxPub(DT) 1795 (Bang-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Biryas Finance and Investments (P) Ltd. v. ITO (2021) 182 TR (A) 88 (Mum-Trib) : 2021 TaxPub(DT) 2737 (Mum-Trib) |
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INCOME TAX : CASE LAW DIGESTS - CIT v. Caterpillar India (P) Ltd. (2021) 182 TR (A) 35 (Mad-HC) : 2021 TaxPub(DT) 2031 (Mad-HC) |
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INCOME TAX : CASE LAW DIGESTS - CIT v. Cholamandalam MS General Insurance Company Ltd. (2021) 182 TR (A) 44 (Mad-HC) : 2020 TaxPub(DT) 4443 (Mad-HC) : (2020) 424 ITR 272 (Mad) |
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INCOME TAX : CASE LAW DIGESTS - CIT v. Covansys (India) (P) Ltd. (2021) 182 TR (A) 38 (Mad-HC) : 2021 TaxPub(DT) 1500 (Mad-HC) |
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INCOME TAX : CASE LAW DIGESTS - Doha Bank QSC v. Dy. CIT (2021) 182 TR (A) 42 (Mum-Trib) : 2020 TaxPub(DT) 4708 (Mum-Trib) : (2021) 187 ITD 125 (Mum-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Dwarka Prasad Tayal v. ITO (2021) 182 TR (A) 55 (Ind-Trib) : 2020 TaxPub(DT) 4865 (Ind-Trib) : (2021) 87 ITR (Trib) 675 (Ind-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Ebix Software India (P) Ltd. (2021) 182 TR (A) 36 (Del-Trib) : 2020 TaxPub(DT) 4223 (Del-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Ghelani Builders (2021) 182 TR (A) 58 Surat-Trib) : 2021 TaxPub(DT) 2461 (Surat-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Grandhi Manoj Kumar (HUF) (2021) 182 TR (A) 33 (Vis-Trib) : 2020 TaxPub(DT) 5052 (Visakha Trib) |
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INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Realistic Realitors (P) Ltd. (2021) 182 TR (A) 47 (Del-Trib) : 2021 TaxPub(DT) 1408 (Del-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Firepro Wireless & Technologies (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 43 (Del-Trib) : 2021 TaxPub(DT) 3561 (Del-Trib) |
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INCOME TAX : CASE LAW DIGESTS - GAIL (India) Ltd. v. Dy. CIT (2021) 182 TR (A) 81 (Del-Trib) : 2021 TaxPub(DT) 154 (Del-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Glaxo Smithkline Asia (P) Ltd. v. ACIT (2021) 182 TR (A) 80 (Chan-Trib) : 2021 TaxPub(DT) 997 (Chd-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Goldstrike Fuel & Services LLP v. ITO (2021) 182 TR (A) 47 (Hyd-Trib) : 2021 TaxPub(DT) 2398 (Hyd-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Halimpure Sharanappa Premsagar v. ITO (2021) 182 TR (A) 82 (Bang 'B'-Trib)(SMC) : 2020 TaxPub(DT) 3625 (Bangalore SMC-B Bench) |
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INCOME TAX : CASE LAW DIGESTS - Indogreen International v. Dy. CIT (2021) 182 TR (A) 54 (Del-Trib) : 2021 TaxPub(DT) 3574 (Del-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Institute of Chartered Accountants of India & Ors. v. Shaji Poulose & Ors. (2021) 182 TR (A) 49 (SC-Ind) : 2021 TaxPub(DT) 2791 (SC) |
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INCOME TAX : CASE LAW DIGESTS - ITO v. Ganpat Metal Industries (2021) 182 TR (A) 55 (Mum-Trib) : 2021 TaxPub(DT) 3026 (Mum-Trib) |
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INCOME TAX : CASE LAW DIGESTS - ITO v. Manish Swami (2021) 182 TR (A) 89 (JP- Trib) : 2021 TaxPub(DT) 1686 (Jp-Trib) |
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INCOME TAX : CASE LAW DIGESTS - ITO v. Rajasthan Cricket Association (2021) 182 TR (A) 39 (JP-Trib) : 2020 TaxPub(DT) 5273 (Jp-Trib) |
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INCOME TAX : CASE LAW DIGESTS - J.P. Distilleries (P) Ltd. v. ITO (2021) 182 TR (A) 65 (Bang-Trib) : 2021 TaxPub(DT) 1343 (Bang-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Jenirichagro Products (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 92 (Chen-Trib) : 2021 TaxPub(DT) 3578 (Chenn-Trib) |
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INCOME TAX : CASE LAW DIGESTS - K. Srikanth v. Asstt. CIT (2021) 182 TR (A) 34 (Chen-Trib) : 2020 TaxPub(DT) 2188 (Chenn-Trib) : (2020) 80 ITR (Trib) 272 (Chenn-Trib) : (2020) 206 TTJ (Chenn-Trib) 273 |
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INCOME TAX : CASE LAW DIGESTS - K.C. Unnikrishnan v. ITO (2021) 182 TR (A) 62 (Ker-HC) : 2020 TaxPub(DT) 4895 (Ker-HC) |
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INCOME TAX : CASE LAW DIGESTS - Karnataka Udyog Mitra v. Dy. CIT (2021) 182 TR (A) 41 (Bag-Trib) : 2021 TaxPub(DT) 1665 (Bang-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Khadeer Ahmed Khan v. Asstt. CIT (2021) 182 TR (A) 52 (Bang-Trib) : 2021 TaxPub(DT) 3714 (Bang-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Kumar Agro Products v. Dy. CIT (2021) 182 TR (A) 94 (Mum-Trib) : 2021 TaxPub(DT) 2312 (Mum-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Mangi Lal Kandoi v. Dy. CIT (2021) 182 TR (A) 56 (JP-Trib) : 2020 TaxPub(DT) 3877 (Jp-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Manpowergroup Services India (P) Ltd. v. CIT & Anr. (2021) 182 TR (A) 32 (Del-HC) : 2020 TaxPub(DT) 5603 (Del-HC) : (2021) 430 ITR 399 (Del) : (2021) 277 Taxman 108 (Del) |
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INCOME TAX : CASE LAW DIGESTS - Mohan Ravi v. ITO, Non-Corporate, Ward 20 (5) (2021) 182 TR (A) 32 (Mad-HC) : 2020 TaxPub(DT) 5347 (Mad-HC) : (2020) 317 CTR (Mad) 456 |
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INCOME TAX : CASE LAW DIGESTS - Mukesh Kumar Agarwal v. ITO (2021) 182 TR (A) 41 (JP-Trib) : 2020 TaxPub(DT) 4004 (Jp-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Om Prakash Modi v. Dy. CIT (2021) 182 TR (A) 89 (JP-Trib) : 2021 TaxPub(DT) 1971 (Jp-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Om Shivam Buildcon (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 81 (Pune-Trib) : 2021 TaxPub(DT) 1449 (Pune-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Ordain Health Care Global (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 45 (Chen-Trib) : 2020 TaxPub(DT) 5419 (Chenn-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Osho Industrial Company v. ITO (2021) 182 TR (A) 50 (JP-Trib) : 2021 TaxPub(DT) 1444 (Jp-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Hassan Ali Khan (2021) 182 TR (A) 61 (Bom-HC) : 2020 TaxPub(DT) 5351 (Bom-HC) : (2020) 426 ITR 556 (Bom) |
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INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Hassan Ali Khan (2021) 182 TR (A) 90 (Bom-HC) : 2021 TaxPub(DT) 2047 (Bom-HC) |
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INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Petrofils Co-operative Ltd. (2021) 182 TR (A) 43 (SC) : 2021 TaxPub(DT) 1673 (SC) : (2021) 431 ITR 501 (SC) |
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INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Rajdhani Realcon (P). Ltd. (2021) 182 TR (A) 68 (Del-HC) : 2021 TaxPub(DT) 2331 (Del-HC) |
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INCOME TAX : CASE LAW DIGESTS - R.P. Kapoor v. Pr. CIT (2021) 182 TR (A) 91 (Chd-Trib) : 2021 TaxPub(DT) 3620 (Chd-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Raj Arivazhagan v. ITO (2021) 182 TR (A) 69 (Mad-HC) : 2021 TaxPub(DT) 2330 (Mad-HC) |
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INCOME TAX : CASE LAW DIGESTS - Raju Bhupendra Desai v. ITO (2021) 182 TR (A) 78 (Dehradun-Trib) : 2021 TaxPub(DT) 3608 (Guj-HC) |
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INCOME TAX : CASE LAW DIGESTS - Raman Sood v. ITO (2021) 182 TR (A) 68 (Del-Trib) : 2021 TaxPub(DT) 1621 (Del-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Sakthi Metal Depot v. CIT (2021) 182 TR (A) 51 (SC) : 2021 TaxPub(DT) 4286 (SC) : (2021) 436 ITR 1 (SC) |
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INCOME TAX : CASE LAW DIGESTS - Samay Tiles Ltd. v. Dy.CIT (2021) 182 TR (A) 64 (Ahd-Trib) : 2021 TaxPub(DT) 1534 (Ahd-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Spykar Lifestyles (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 93 (Mum-Trib) : 2020 TaxPub(DT) 4773 (Mum-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Sri Balaji Constructions v. ITO (2021) 182 TR (A) 54 (Viz-Trib) : 2021 TaxPub(DT) 1716 (Visakha Trib) |
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INCOME TAX : CASE LAW DIGESTS - Subhasis Das v. Dy. CIT (2021) 182 TR (A) 83 (Kol-Trib) : 2021 TaxPub(DT) 2558 (Kol-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Subscribers Chits (P) Ltd. v. CIT (2021) 182 TR (A) 95 (Ker-HC) : 2021 TaxPub(DT) 1841 (Ker-HC) |
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INCOME TAX : CASE LAW DIGESTS - Tejas Networks Ltd. v. Dy. CIT (2021) 182 TR (A) 86 (Bang-Trib) : 2020 TaxPub(DT) 5547 (Bang-Trib) |
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INCOME TAX : CASE LAW DIGESTS - Tirupati Sarees (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 53 (Surat-Trib) : 2021 TaxPub(DT) 1184 (Surat Bench) |
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INCOME TAX : CASE LAW DIGESTS - Umeshkumar Ramdas Kapish v. ITO (2021) 182 TR (A) 52 (Srt-Trib) : 2021 TaxPub(DT) 2248 (Surat Bench) |
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INCOME TAX : CASE LAW DIGESTS - West Asia Maritime Ltd. v. Asstt. CIT (2021) 182 TR (A) 66 (Mad-HC) : 2021 TaxPub(DT) 1271 (Mad-HC) : (2021) 437 ITR 338 (Mad) |
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CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI warns investment advisers dealing in digital gold |
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CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Agencies may have to pay GST on service charges collected on govt's behalf |
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CORPORATE LAWS & GST : STATUTES - Clarification Regarding GST Rates & Classification (Goods) Based on the Recommendations of the GST Council in its 45th Meeting held on 17th September, 2021 at Lucknow—Circular No. 163/19/2021-GST, dtd. 6-10-2021 [F. No. 190354/206/2021-TRU] |
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CORPORATE LAWS & GST : STATUTES - Clarifications Regarding Applicable GST Rates & Exemptions on Certain Services—Circular No. 164/20/2021-GST, dtd. 6-10-2021 [CBIC-190354/207/ 2021-TO (TRU-II)-CBEC] |
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CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.11/2017-Central Tax (Rate), dated 28th June, 2017—Notification No. 06 /2021-Central Tax (Rate), dtd. 30-9-2021 [F. No. 354/207/2021-TRU] |
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CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.12/2017-Central Tax (Rate), dated 28th June, 2017—Notification No. 07/2021-Central Tax (Rate), dtd. 30-9-2021 [F. No. 354/207/2021-TRU] |
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CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017—Notification No. 08/2021-Central Tax (Rate), dtd. 30-9-2021 [F.No.190354/206/2021-TRU] |
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CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.2/2017-Central Tax (Rate), dated 28th June, 2017—Notification No. 9/2021-Central Tax (Rate), dtd. 30-9-2021 [F.No.190354/206/2021-TRU] |
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CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.4/2017-Central Tax (Rate), dated 28th June, 2017—Notification No. 10/2021-Central Tax (Rate), dtd. 30-9-2021 [F.No.190354/206/2021-TRU] |
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CORPORATE LAWS & GST : STATUTES - Following Amendments in Notification No. 39/2017-Central Tax (Rate), dated 18th October, 2017—Notification No. 11/2021-Central Tax (Rate), dtd. 30-9-2021 [F. No.190354/206/2021-TRU] |
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CORPORATE LAWS & GST : STATUTES - Certain Goods Specified in First Schedule to the Customs Tariff Act, 1975—Exempt From Tax—Notification No. 12/2021-Central Tax (Rate), dtd. 30-9-2021 [F. No. 190354/206/2021-TRU] |
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CORPORATE LAWS & GST : ARTICLES - Issuance of E-invoice and Compliance of Rule 138A(1)(a)—CA. SATYADEV PUROHIT |
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CORPORATE LAWS & GST : ARTICLES - All About E-Form MGT-7A—PRAGYA BHANDARI |
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