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TR Vol-182 Issue-3, 15-Nov-2021
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INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : Sell bad debts early, let ARCs take part in IBC; RBI committee 2 >>   
INCOME TAX : NEWS YOU CAN USE - NPAs : PSBs to introduce common staff accountability guidelines for NPAs 3 >>   
INCOME TAX : NEWS YOU CAN USE - Union Budget : Finmin seeks industry inputs on tax rates, exemptions ahead of Budget 4 >>   
INCOME TAX : STATUTES - e-Settlement Scheme, 2021—Notification No. 129/2021, dtd. 1-11-2021 [F.No. 370142/52/2021-TPL (Part IV)] 5 >>   
INCOME TAX : STATUTES - Section 35(1)(ii)—University, College or Other Institution—Pimpri Chinchwad College of Engineering, Specified—Notification No. 128/2021, dtd. 31-10-2021 [F. No. 203/08/2020/ITA-II] 9 >>   
INCOME TAX : STATUTES - Section 10(23FE)—Exemption to specified Unit of Specific Person—Foreign Person Fund—School Employees Retirement System of Ohio, Notified—Notification No. 130 /2021, dtd. 2-11-2021 [F. No. 370142/50/2021-TPL] 9 >>   
INCOME TAX : STATUTES - Roll Out of the New Annual Information Statement (AIS)—Press Release, dtd. 1-11-2021 10 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Bihar and Jharkhand—Press Release, dtd. 1-11-2021 11 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Tamil Nadu—Press Release, dtd. 2-11-2021 12 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Karnataka—Press Release, dtd. 3-11-2021 12 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Rajasthan—Press Release, dtd. 4-11-2021 13 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Jammu & Kashmir and Punjab—Press Release, dtd. 5-11-2021 13 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts searches in Maharashtra—Press Release, dtd. 6-11-2021 13 >>   
INCOME TAX : SUBSCRIBER’S QUERIES - Annual value—Chargeability—Unsold Flats 15 >>   
INCOME TAX : ARTICLES - Annual Information Statement—Law and Procedure—CA. MANOJ GUPTA 18 >>   
INCOME TAX : ARTICLES - Computation of Tax Relief on Increase in Book Profit Due to APA and Secondary Adjustments—CA. NISHA BHANDARI 37 >>   
INCOME TAX : ARTICLES - Reopening of a Case Cannot be Done on the Same Materials After Passing of Original Order—AKHILESH KUMAR SAH 40 >>   
INCOME TAX : CASE LAW DIGESTS - A. Vadivelu v. DIT (2021) 182 TR (A) 336 (Mad-HC) : 2021 TaxPub(DT) 1223 (Mad-HC) 104 >>   
INCOME TAX : CASE LAW DIGESTS - ACIT v. Dosch Pharmaceuticals (P) Ltd. (2021) 182 TR (A) 287 (Mum-Trib) : 2021 TaxPub(DT) 2133 (Mum-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - Aerovent Projects (P) Ltd. v. Commissioner (Appeals) (2021) 182 TR (A) 297 (Mum-Trib) : 2020 TaxPub(DT) 3962 (Mum-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Ajay Kumar Singh v. Director General of Investigation, Income Tax (2021) 182 TR (A) 305 (Pat-HC) : 2020 TaxPub(DT) 5182 (Pat-HC) : (2021) 434 ITR 352 (Pat) : (2021) 277 Taxman 633 (Pat) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Alcatel Lucent International v. Asstt. CIT & Anr. (2021) 182 TR (A) 316 (Del-HC) : 2020 TaxPub(DT) 4881 (Del-HC) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Alcatel-Lucent India Ltd. v. National E-Assessment Centre & Anr. (2021) 182 TR (A) 276 (Del-HC) : 2021 TaxPub(DT) 2378 (Del-HC) 45 >>   
INCOME TAX : CASE LAW DIGESTS - Alidhara Textool Engineers (P) Ltd. v. Pr. CIT (2021) 182 TR (A) 327 (Surat-Trib) : 2021 TaxPub(DT) 3040 (Surat Bench) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Anil Singhal v. Directorate of Income Tax & Anr. (2021) 182 TR (A) 275 (Del-HC) : 2021 TaxPub(DT) 277 (Del-HC) 44 >>   
INCOME TAX : CASE LAW DIGESTS - Antony Alphonse Kevin Alphonse v. ITO (2021) 182 TR (A) 308 (Mad-HC) : 2021 TaxPub(DT) 2584 (Mad-HC) : (2021) 435 ITR 735 (Mad) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Ashokkumar Fojaji Mali v. ITO (2021) 182 TR (A) 317 (Guj-HC) : 2020 TaxPub(DT) 4738 (Guj-HC) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Ashwinbhai B. Pokiya v. Asstt. CIT (2021) 182 TR (A) 322 (Surat-Trib) : 2021 TaxPub(DT) 303 (Surat Bench) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Association of Asesthetic Plastic Surgeons v. CIT (2021) 182 TR (A) 280 (Pun-Trib) : 2021 TaxPub(DT) 1962 (Pune-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Aarem Management Services (P). Ltd. (2021) 182 TR (A) 304 (Mum-Trib) : 2021 TaxPub(DT) 3466 (Mum-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Bharti Axa Life Insurance Company Ltd. (2021) 182 TR (A) 313 (Mum 'B'-Trib) : 2021 TaxPub(DT) 3654 (Mum-Trib) : (2021) 189 ITD 450 (Mum-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Gujarat Housing Board (2021) 182 TR (A) 280 (Ahd-Trib) : 2021 TaxPub(DT) 2160 (Ahd-Trib) 48 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Manorama Devi (2021) 182 TR (A) 324 (All-Trib) : 2021 TaxPub(DT) 1542 (All-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Mphasis Ltd. (2021) 182 TR (A) 278 (Bang-Trib) : 2021 TaxPub(DT) 3593 (Bang-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Phozo Digital Press (P) Ltd. (2021) 182 TR (A) 314 (Visakha-Trib) : 2021 TaxPub(DT) 3042 (Visakha Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Aswathanarayana & Eswara v. Dy. CIT (2021) 182 TR (A) 291 (Mad-HC) : 2021 TaxPub(DT) 2234 (Mad-HC) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Bal Bharti Nursery School v. Asstt. CIT (2021) 182 TR (A) 334 (All-Trib) : 2021 TaxPub(DT) 3191 (All-Trib) 103 >>   
INCOME TAX : CASE LAW DIGESTS - Balasore Cooperative Bank Ltd.v. Asstt. CIT (2021) 182 TR (A) 292 (Ctk-Trib) : 2020 TaxPub(DT) 4698 (Ctk-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Balbir Investment (P) Ltd. v. ITO (2021) 182 TR (A) 309 (Del-Trib) : 2021 TaxPub(DT) 1883 (Del-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Bhavya Shashank Shanbhag v. Dy. CIT (2021) 182 TR (A) 330 (Mum-Trib) : 2021 TaxPub(DT) 3544 (Mum-Trib) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Bobbiti Sushma v. ITO (2021) 182 TR (A) 332 (Hyd-Trib) : 2021 TaxPub(DT) 437 (Hyd-Trib) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Botil Oil Tools (I) (P) Ltd. v. Pr. CIT (2021) 182 TR (A) 329 (Del-Trib) : 2021 TaxPub(DT) 2236 (Del-Trib) 98 >>   
INCOME TAX : CASE LAW DIGESTS - BP Ferrium Industries (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 289 (Hyd-Trib) : 2021 TaxPub(DT) 2871 (Hyd-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Ayshwarya Sea Food (P) Ltd. (2021) 182 TR (A) 293 (Mad-HC) : 2021 TaxPub(DT) 4437 (Mad-HC) 62 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Coimbatore Welfare Association (2021) 182 TR (A) 278 (Mad-HC) : 2021 TaxPub(DT) 3551 (Mad-HC) 46 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. CSS Corp (P) Ltd. (2021) 182 TR (A) 277 (Mad-HC) : 2020 TaxPub(DT) 4833 (Mad-HC) 45 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. OPG Energy (P) Ltd. (2021) 182 TR (A) 282 (Mad-HC) : 2020 TaxPub(DT) 4962 (Mad-HC) 50 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. P. Shyamaraju (2021) 182 TR (A) 316 (Karn-HC) : 2020 TaxPub(DT) 4548 (Karn-HC) 84 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Sri Anna Poorna Re-Rolling (P) Ltd. (2021) 182 TR (A) 325 (Mad-HC) : 2020 TaxPub(DT) 4333 (Mad-HC) : (2020) 275 Taxman 36 (Mad) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Delhi-Gurgaon Super Connectivity Ltd. v. Pr. CIT (2021) 182 TR (A) 328 (Del-Trib) : 2020 TaxPub(DT) 4266 (Del-Trib) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Dhara Dealers (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 327 (Kol-Trib) : 2021 TaxPub(DT) 3554 (Kol-Trib) 96 >>   
INCOME TAX : CASE LAW DIGESTS - Doctor Madan Lal Atri Charitable Trust v. CIT (2021) 182 TR (A) 281 (Agra-Trib) : 2021 TaxPub(DT) 3053 (Agra-Trib) : (2021) 90 ITR (Trib) 199 (Agra-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT (E) v. Haridwar Development Authority (2021) 182 TR (A) 279 (Del-Trib) : 2021 TaxPub(DT) 3378 (Del-Trib) 48 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Bengal Shapoorji Housing Development (P) Ltd. (2021) 182 TR (A) 282 (Mum-Trib) : 2021 TaxPub(DT) 2735 (Mum-Trib) 51 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Icomm Tele Ltd. (2021) 182 TR (A) 319 (Hyd-Trib) : 2021 TaxPub(DT) 4013 (Hyd-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Kaizen Stock Trade (P) Ltd. (2021) 182 TR (A) 307 (Ahd-Trib) : 2021 TaxPub(DT) 3583 (Ahd-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sobha Renaissance Information Technology (P) Ltd. (2021) 182 TR (A) 288 (Bang-Trib) : 2021 TaxPub(DT) 180 (Bang-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Executive Engineer v. ITO (2021) 182 TR (A) 318 (Ind-Trib) : 2020 TaxPub(DT) 3562 (Ind-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Gipilon Texturising (P) Ltd. v. ITO (2021) 182 TR (A) 331 (Surat-Trib) : 2021 TaxPub(DT) 2208 (Surat Bench) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Global Pharma Healthcare (P). Ltd. v. ITO (2021) 182 TR (A) 284 (Chen-Trib) : 2021 TaxPub(DT) 3144 (Chenn-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Gori Shankar Colonizers (P) Ltd. v. ITO (2021) 182 TR (A) 303 (JP-Trib) : 2021 TaxPub(DT) 770 (Jp-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Greesh Chander v. ITO (2021) 182 TR (A) 300 (Chd-Trib) : 2021 TaxPub(DT) 3566 (Chd-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - IGT Solutions (P) Ltd. v. Dy.CIT (2021) 182 TR (A) 320 (Del-Trib) : 2021 TaxPub(DT) 1236 (Del-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Indo Hongkong Industries (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 332 (Del-Trib) : 2021 TaxPub(DT) 1014 (Del-Trib) 101 >>   
INCOME TAX : CASE LAW DIGESTS - Indo States Exports v. Asstt. CIT (2021) 182 TR (A) 286 (Del-Trib) : 2021 TaxPub(DT) 3573 (Del-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Electric Corporation of India (2021) 182 TR (A) 320 (Mum-Trib) : 2021 TaxPub(DT) 1498 (Mum-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Kurnool Seeds (P). Ltd. (2021) 182 TR (A) 308 (Hyd-Trib) : 2021 TaxPub(DT) 3582 (Hyd-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Lotus Dyes & Chemicals (2021) 182 TR (A) 331 (Mum-Trib) : 2020 TaxPub(DT) 4522 (Mum-Trib) 99 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Meghdoot Enterprise (2021) 182 TR (A) 302 (Mum-Trib) : 2021 TaxPub(DT) 2179 (Mum-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Kingfisher Airlines Ltd. (2021) 182 TR (A) 292 (Bang-Trib) : 2021 TaxPub(DT) 856 (Bang-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Vijaya Bank (2021) 182 TR (A) 312 (Bang-Trib) : 2021 TaxPub(DT) 799 (Bang-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - JX Nippon Two Lubricants India (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 284 (Del-Trib) : 2021 TaxPub(DT) 1617 (Del-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - K.L. Channakeshava v. ITO (2021) 182 TR (A) 299 (Bang-Trib) : 2021 TaxPub(DT) 775 (Bang-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Kedar Nath Sawhney v. Asstt. CIT (2021) 182 TR (A) 293 (Del-Trib) : 2021 TaxPub(DT) 1760 (Del-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Kishan Kothwal v. ITO (2021) 182 TR (A) 302 (Hyd-Trib) : 2021 TaxPub(DT) 3586 (Hyd-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Kishorkumar M Vyas v. ITO (2021) 182 TR (A) 311 (Mum-Trib) : 2021 TaxPub(DT) 3587 (Mum-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Lalitpur Power Generation Co. Ltd. v. Asstt. CIT (2021) 182 TR (A) 321 (Del-Trib) : 2021 TaxPub(DT) 211 (Del-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Lokesh Machines Ltd. v. Jt. CIT (2021) 182 TR (A) 330 (Hyd-Trib) : 2021 TaxPub(DT) 3489 (Hyd-Trib) 99 >>   
INCOME TAX : CASE LAW DIGESTS - Madhucon Binapuri JV v. Dy. CIT (2021) 182 TR (A) 314 (Hyd-Trib) : 2021 TaxPub(DT) 3590 (Hyd-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Nimisha Nilesh Doshi v. ITO (2021) 182 TR (A) 290 (Mum-Trib) : 2021 TaxPub(DT) 4243 (Mum-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Omkam Developers Ltd. v. ITO (2021) 182 TR (A) 313 (Del-Trib) : 2021 TaxPub(DT) 2663 (Del-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Perfect Constech (P) Ltd. v. Addl. CIT (2021) 182 TR (A) 335 (Del-Trib) : 2021 TaxPub(DT) 99 (Del-Trib) 104 >>   
INCOME TAX : CASE LAW DIGESTS - Philip Mercantile (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 334 (Del-Trib) : 2021 TaxPub(DT) 1720 (Del-Trib) 102 >>   
INCOME TAX : CASE LAW DIGESTS - Plaza Partners v. Asstt. CIT (2021) 182 TR (A) 333 (Del-Trib) : 2021 TaxPub(DT) 1292 (Del-Trib) 102 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Arun Textiles (P) Ltd. (2021) 182 TR (A) 277 (Mad-HC) : 2021 TaxPub(DT) 3801 (Mad-HC) : (2021) 435 ITR 273 (Mad) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. HD Enterprise (2021) 182 TR (A) 325 (Guj-HC) : 2020 TaxPub(DT) 5224 (Guj-HC) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Prakash Chand Bethala v. Dy. CIT (2021) 182 TR (A) 295 (Bang-Trib) : 2021 TaxPub(DT) 840 (Bang-Trib) : (2021) 88 ITR (Trib) 290 (Bang-Trib) : (2021) 188 ITD 135 (Bang-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Pramila Jayaram Sharma v. Asstt. CIT (2021) 182 TR (A) 294 (Pune-Trib) : 2021 TaxPub(DT) 485 (Pune-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Praveen Kumar v. ITO (2021) 182 TR (A) 275 (Mad-HC) : 2021 TaxPub(DT) 3505 (Mad-HC) 43 >>   
INCOME TAX : CASE LAW DIGESTS - Prem Jain v. Pr. CIT (2021) 182 TR (A) 326 (JP-Trib) : 2021 TaxPub(DT) 4249 (Jp-Trib) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Rajan Bhardwaj v. Pr. CIT (2021) 182 TR (A) 326 (Amr-Trib) : 2021 TaxPub(DT) 103 (Amr-Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Rajat Apartment Co-operative Housing Society Ltd. v. Asstt. CIT (2021) 182 TR (A) 305 (Mum-Trib) : 2021 TaxPub(DT) 2575 (Mum-Trib) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Ramchander Krishnaiyer v. ITO (2021) 182 TR (A) 297 (Hyd-Trib) : 2021 TaxPub(DT) 2425 (Hyd-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Rano Singh v. Asstt. CIT (2021) 182 TR (A) 298 (Del-Trib) : 2020 TaxPub(DT) 2935 (Del-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Rathna Stores (P) Ltd. v. CIT (2021) 182 TR (A) 322 (Mad-HC) : 2020 TaxPub(DT) 3360 (Mad-HC) : (2020) 274 Taxman 489 (Mad) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Saint Gobain India (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 285 (Chen-Trib) : 2021 TaxPub(DT) 479 (Chenn-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - Satish Sudhakar Mandaokar v. Dy. CIT (2021) 182 TR (A) 300 (Pun-Trib) : 2021 TaxPub(DT) 3879 (Pune-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Senthil Energy (P). Ltd. v. ITO (2021) 182 TR (A) 283 (Chen-Trib) : 2021 TaxPub(DT) 2483 (Chenn-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Seth Hirachand Mutha Shaikshanik Trust v. ITO (2021) 182 TR (A) 318 (Mum-Trib) : 2021 TaxPub(DT) 1923 (Mum-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Shiva Shakti Enclaves (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 299 (Mum-Trib) : 2021 TaxPub(DT) 3047 (Mum-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Shree Omkar Co-operative Credit Society Ltd. v. ITO (2021) 182 TR (A) 317 (Mum-Trib) : 2020 TaxPub(DT) 5440 (Mum-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Sitaram Pahariya (HUF) v. ITO (2021) 182 TR (A) 296 (Agra-Trib) : 2021 TaxPub(DT) 3048 (Agra-Trib) : (2021) 190 ITD 239 (Agra-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - SPR Infrastructure India (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 311 (Hyd-Trib) : 2021 TaxPub(DT) 2901 (Hyd-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Sunil Rathore v. ITO (2021) 182 TR (A) 291 (Ind-Trib) : 2021 TaxPub(DT) 114 (Ind-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Techbooks International (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 323 (Del-Trib) : 2021 TaxPub(DT) 1609 (Del-Trib) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Union Bank of India v. Dy. CIT (2021) 182 TR (A) 312 (Hyd-Trib) : 2021 TaxPub(DT) 2909 (Hyd-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Uttam Singh v. Dy. CIT (2021) 182 TR (A) 310 (Chan-Trib) : 2021 TaxPub(DT) 2621 (Chd-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Uttarakhand Uthan Samiti v. ITO (2021) 182 TR (A) 315 (Del 'E'-Trib) : 2021 TaxPub(DT) 1734 (Del 'E'-Trib) : (2021) 86 ITR (Trib) 695 (Del 'E'-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - VEMB Lifestyle (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 296 (Mum-Trib) : 2021 TaxPub(DT) 308 (Mum-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Villo Noshir Anklesaria v. Asstt. CIT (2021) 182 TR (A) 333 (Pun-Trib) : 2021 TaxPub(DT) 3171 (Pune-Trib) 101 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - CBIC asks GST officers to block ITC on the basis of evidence, not suspicion 106 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST revenue at over Rs 1.3 trn in Oct; second highest so far; Govt 107 >>   
CORPORATE LAWS & GST : STATUTES - Extension of Last Date of Filing of Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014—General Circular No.15/2021, dtd. 27-9-2021 [F. No.01/40/2013-CL-V (Pt. 108 >>   
CORPORATE LAWS & GST : STATUTES - Relaxations in Paying Additional Fees in Case of Delay in Filing Form-8 (Statement of Account and Solvency) by Limited Liability Partnership upto 30-12-2021—General Circular No. 16/2021, dtd. 26-10-2021 [E-File No. Policy 108 >>   
CORPORATE LAWS & GST : STATUTES - Relaxation on Levy of Additional Fees in Filing of e-Forms AOC-4, AOC-4 (CFS), AOC-4, AOC-4 XBRL AOC-4 Non-XBRL and MGT-7/MGT-7A for the Financial Year ended on 31-3-2021 under the Companies Act, 2013–Reg.—General Circula 108 >>   
CORPORATE LAWS & GST : STATUTES - Extension of Last Date of Filing of Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014-Reg.—General Circular No. 18/2021, dtd. 29-10-2021 [F. No.01/40/2013-CL 109 >>   
CORPORATE LAWS & GST : STATUTES - Revised Formats for Filing Financial Information for Issuers of Non-Convertible Securities—Circular SEBI/HO/DDHS/CIR/2021/ 0000000637,dtd. 5-10-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Revised Formats for Limited Review/Audit Report for Issuers of non-Convertible Securities—Circular SEBI/HO/DDHS/CIR/2021 /0000000638, dtd. 14-10-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Amendments to Manner and Mechanism of Providing Exit Option to Dissenting Unit Holders Pursuant to Regulation 22(5C) and Regulation 22(7) of SEBI (Infrastructure Investment Trusts) Regulations, 2014 (“SEBI (InvIT) Regulat 109 >>   
CORPORATE LAWS & GST : STATUTES - Amendments to Manner and Mechanism of Providing Exit Option to Dissenting Unit Holders Pursuant to Regulation 22(6A) and Regulation 22(8) of SEBI (Real Estate Investment Trusts) Regulations, 2014 (“SEBI (REIT) Regulations 109 >>   
CORPORATE LAWS & GST : STATUTES - Minimum Percentage of Trades Carried out by Mutual Funds Through RFQ Platform—Circular SEBI/HO/IMD/IMD-II DOF3/P/CIR/2021/641, dtd. 6-10-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Streamlining Issuance of SCORES Authentication for Companies Intending to list Their Securities on SEBI Recognized Stock Exchanges—Circular SEBI/HO/ OIAE/ IGRD/CIR/ P/2021/642, dtd. 14-10-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Transmission of Securities to joint Holder(s)—Circular SEBI/HO/MIRSD/ MIRSD_ RTAMB/ P/CIR/ 2021/644, dtd. 18-10-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Modalities for Filing of Placement Memorandum Through a Merchant Banker —Circular No. SEBI/HO/IMD/IMD-I/DF6/P/CIR/2021/645, dtd. 21-10-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Investment/Trading in Securities by Employees and Board Members of AMC(S) and Trustees of Mutual Funds—Circular No. SEBI/HO/IMD/IMD-I DOF5/P/CIR/2021/ 654, dtd. 28-10-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Guiding Principles for Bringing Uniformity in Benchmarks of Mutual Fund Schemes—Circular No. SEBI/HO/IMD/IMD-II DF3/P/CIR/2021/652, dtd. 27-10-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Maintenance of Current Accounts in Multiple Banks by Stock Brokers—Circular No. SEBI/HO/MIRSD/DOP/P/CIR/2021/ 653, dtd. 28-10-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Fourth Amendment) Regulations, 2021—Amendment in Regulation 6—Notification No. SEBI/LAD-NRO/GN/2021/52, dtd. 26-10-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Securities and Exchange Board of India (Depositories and Participants) (Second Amendment) Regulations, 2021—Amendment in Regulation 76—Notification No. SEBI/LAD-NRO/GN/2021/53, dtd. 26-10-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Securities and Exchange Board of India (Foreign Portfolio Investors) (Second Amendment) Regulations, 2021—Amendment in Regulation 4—Notification No. SEBI/LAD-NRO/GN/2021/54, dtd. 26-10-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Request for an Interpretative Letter Under the Securities and Exchange Board of India (Informal Guidance) Scheme. 2003 in Connection with the Securities and Exchange Board of India (Portfolio Managers) Regulations. 2020 b 110 >>   
CORPORATE LAWS & GST : STATUTES - Dealing in Unregulated Products by SEBI Registered Investment Advisers—Press Release No. 30 of 2021, dtd. 21-10-2021 110 >>   
CORPORATE LAWS & GST : STATUTES - Surrender of Certificate of Registration of SREI Mutual Fund (IDF) (SREIMF)—Press Release No. 31 of 2021, dtd. 22-10-2021 110 >>   
CORPORATE LAWS & GST : ARTICLES - Revenue Failed to Respond to Objection Filed by Assessee Under Rule 159(5)—Validity of Provisional Attachment—V.N. DAMODAR 111 >>   
CORPORATE LAWS & GST : ARTICLES - Decriminalization of Provisions Regarding Offences Under the Companies Act, 2013 : Promoting Ease of Doing Business for Corporates—PRAGYA LALWANI 115 >>   
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