| INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : No income tax NOC/NDC required for voluntary liquidations, says IBBI |
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| INCOME TAX : NEWS YOU CAN USE - Cryptocurrency : Bill to ban private cryptocurrencies to come up in Winter Session |
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| INCOME TAX : NEWS YOU CAN USE - Retro Tax : Govt accepts Cairn's offer on retro tax; company to withdraw cases; Report |
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| INCOME TAX : NEWS YOU CAN USE - Tax Collection : Govt to exceed tax collection target in FY22; Revenue secy Tarun Bajaj |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in West Bengal—Press Release, dtd. 18-11-2021 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Gujarat—Press Release, dtd. 21-11-2021 |
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| INCOME TAX : STATUTES - Income Tax Department’s new Office cum Residential Complex, ‘The Chinars’, Inaugurated by Hon’ble FM at Srinagar, J&K today—Press Release, dtd. 22-11-2021 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Capital gain/Income from other sources—Stamp Value—Difference in stamp value and market rate |
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| INCOME TAX : ARTICLES - Companies Having Common Shareholder and Liability to Tax Under Section 2(22)(e)—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Addition on Account of Gift Vis-a-Vis Confirmation from Donors—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Whether Interest Payment in Respect of Judgment Debt or Akin to a Judgment Debt Attract TDS Under Section 194A?—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Astee Lifescience Ltd. (2021) 182 TR (A) 541 (Mum-Trib) : 2021 TaxPub(DT) 1884 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. The State Trading Corporation of India Ltd. (2021) 182 TR (A) 491 (Del-Trib) : 2021 TaxPub(DT) 4680 (Del 'G'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT(E) v. Quality Council of India (2021) 182 TR (A) 493 (Del-Trib) : 2021 TaxPub(DT) 3979 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACS Traders (P) Ltd. v. Pr. CIT (2021) 182 TR (A) 539 (Kol-Trib) : 2021 TaxPub(DT) 1939 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ajay Kumar Singh Gaur v. ITO (2021) 182 TR (A) 520 (Agra-Trib) : 2021 TaxPub(DT) 3179 (Agra-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ankit Gupta v. Pr. CIT (2021) 182 TR (A) 539 (Kol-Trib) : 2021 TaxPub(DT) 2733 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashish Kumar Chaurasia (HUF) v. Dy. CIT (2021) 182 TR (A) 526 (Lkw-Trib) : 2021 TaxPub(DT) 3876 (Luck-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. M. Ramjan & Co. (2021) 182 TR (A) 507 (Mum-Trib) : 2021 TaxPub(DT) 1034 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sanskriti Tie Up (P) Ltd. (2021) 182 TR (A) 528 (Del-Trib) : 2021 TaxPub(DT) 4148 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Vavasi Telegance (P). Ltd. (2021) 182 TR (A) 543 (Del-Trib) : 2021 TaxPub(DT) 3527 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Avalon Business Associates v. ITO (2021) 182 TR (A) 492 (Del-Trb) : 2021 TaxPub(DT) 3029 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Best Choice (2021) 182 TR (A) 534 (Mad-HC : 2021 TaxPub(DT) 1967 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Dasault Systems Sumulia (P) Ltd. (2021) 182 TR (A) 507 (Mad-HC) : 2021 TaxPub(DT) 1906 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Indomer Ananathi Chandramohan Charitable Trust (2021) 182 TR (A) 495 (Mad-HC) : 2021 TaxPub(DT) 3575 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. JSW Steel Ltd. (2021) 182 TR (A) 509 (SC) : 2021 TaxPub(DT) 5258 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. L&T Transportation Infrastructure Ltd. (2021) 182 TR (A) 498 (Mad-HC) : 2021 TaxPub(DT) 3962 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Tata Communications Ltd. (2021) 182 TR (A) 535 (SC) : 2021 TaxPub(DT) 5260 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - Deorah Nahala Baikanthapur Skus Ltd. v. ITO (2021) 182 TR (A) 515 (Kol-Trib) : 2021 TaxPub(DT) 3688 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dhirendra Tyagi v. ITO (2021) 182 TR (A) 543 (Del-Trib) : 2021 TaxPub(DT) 1899 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dishman Infrastructure Ltd. v. ITO (2021) 182 TR (A) 495 (Ahd-Trib) : 2021 TaxPub(DT) 1377 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Durr India (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 524 (Mad-HC) : 2021 TaxPub(DT) 1261 (Mad-HC) : (2021) 433 ITR 48 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT & Ors. v. Vodafone Idea Ltd. (2021) 182 TR (A) 535 (SC) : 2021 TaxPub(DT) 5111 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT (E) v. Haridwar Development Authority (2021) 182 TR (A) 493 (Del-Trib) : 2021 TaxPub(DT) 3851 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Anurag Dalmia (2021) 182 TR (A) 540 (Del-Trib) : 2021 TaxPub(DT) 2115 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Planman HR (P) Ltd. (2021) 182 TR (A) 501 (Del-Trib) : 2021 TaxPub(DT) 3758 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sisecam Flat Glass India Ltd. (2021) 182 TR (A) 513 (Kol-Trib) : 2021 TaxPub(DT) 1496 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sri Shridevi Charitable Trust (2021) 182 TR (A) 494 (Bang-Trib) : 2021 TaxPub(DT) 375 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Venus Overseas (P). Ltd. (2021) 182 TR (A) 527 (Del-Trib) : 2021 TaxPub(DT) 2541 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Electrotherm (India) Ltd. v. Dy. CIT (2021) 182 TR (A) 496 (Ahd-Trib) : 2021 TaxPub(DT) 4297 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Future Tech IT Systems (P). Ltd. v. ITO (2021) 182 TR (A) 521 (Chd-Trib) : 2021 TaxPub(DT) 2460 (Chd-Trib) : (2021) 89 ITR (Trib) 676 (Chd-Trib) : (2021) 190 ITD 52 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ghanshyam Sharma v. Dy. CIT (2021) 182 TR (A) 512 (Del-Trib) : 2021 TaxPub(DT) 1979 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Greatship (India) Ltd. v. Dy. CIT (2021) 182 TR (A) 497 (Mum-Trib) : 2021 TaxPub(DT) 1983 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Guru Kripa Shuttering (P) Ltd. v. Pr. CIT (2021) 182 TR (A) 538 (Del-Trib) : 2020 TaxPub(DT) 5600 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - H.L. Mondal v. ITO (2021) 182 TR (A) 541 (Kol-Trib) : 2021 TaxPub(DT) 1857 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hero Motocorp Ltd. v. Addl. CIT (2021) 182 TR (A) 496 (Del-Trib) : 2021 TaxPub(DT) 2177 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hitachi Ltd. v. ADIT (2021) 182 TR (A) 530 (Del-Trib) : 2021 TaxPub(DT) 3028 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hypack Industries v. Asstt. CIT (2021) 182 TR (A) 499 (Mum-Trib) : 2021 TaxPub(DT) 3572 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - IMS AG (Now Known As Iqvia AG) v. Dy. CIT (2021) 182 TR (A) 544 (Mum-Trib) : 2020 TaxPub(DT) 3399 (Mum 'I'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Indian Hotels Company Ltd. v. Addl. CIT (2021) 182 TR (A) 519 (Mum-Trib) : 2021 TaxPub(DT) 2900 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Isolux Corsan India Engineering & Construction (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 531 (Del-Trib) : 2021 TaxPub(DT) 4299 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Job Need Security Services v. ITO (2021) 182 TR (A) 542 (Kol-Trib) : 2020 TaxPub(DT) 5100 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kasapu Ramesh Babu v. ITO (2021) 182 TR (A) 521 (Vis-Trib) : 2021 TaxPub(DT) 1035 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Linus Consultants (P) Ltd. v. ITO (2021) 182 TR (A) 510 (Hyd-Trib) : 2021 TaxPub(DT) 1861 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Manoj Kumar Gupta v. ITO (2021) 182 TR (A) 502 (JP-Trib) : 2021 TaxPub(DT) 4153 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - National Federation of Information Commission in India v. CIT (E) (2021) 182 TR (A) 494 (Hyd-Trib) : 2021 TaxPub(DT) 1999 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nishant Vilaskumar Parekh v. ITO (2021) 182 TR (A) 526 (Guj-HC) : 2021 TaxPub(DT) 2875 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Polar Jewellery v. ITO (2021) 182 TR (A) 511 (Mum-Trib) : 2021 TaxPub(DT) 1839 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Poothrikka Service Co-operative Bank Ltd. v. ITO (2021) 182 TR (A) 529 (Ker-HC) : 2021 TaxPub(DT) 3976 (Ker-HC) : (2021) 437 ITR 273 (Ker) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Mizpah Publishing Services (P) Ltd. (2021) 182 TR (A) 492 (Mad-HC) : 2021 TaxPub(DT) 2273 (Mad-HC) : (2021) 434 ITR 663 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Rajarathnam's Jewels v. Asstt. CIT (2021) 182 TR (A) 523 (Bang-Trib) Trib) : 2021 TaxPub(DT) 1173 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajat Mehreja v. ITO (2021) 182 TR (A) 519 Chd-Trib) : 2021 TaxPub(DT) 3776 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ropar Properties & Builders (P) Ltd. v. ITO (2021) 182 TR (A) 517 (Chan-Trib) : 2021 TaxPub(DT) 2937 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rosy Blue (India) (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 498 (Mum-Trib) : 2021 TaxPub(DT) 4564 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ruchi J Oil (P) Ltd. v. Pr. CIT (2021) 182 TR (A) 537 (Ind-Trib) : 2021 TaxPub(DT) 1790 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shashi Vaish v. Dy. CIT (2021) 182 TR (A) 527 (All-Trib) : 2020 TaxPub(DT) 5115 (All-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Siddhivinayak Co-operative Industrial Premises Society Ltd. v. ITO (2021) 182 TR (A) 516 (Mum-Trib) : 2021 TaxPub(DT) 2787 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Surana Mutha Bhasali Developers v. ACIT (2021) 182 TR (A) 515 (Pun-Trib) : 2021 TaxPub(DT) 3520 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tata Realty & Infrastructure Ltd. v. Pr. CIT (2021) 182 TR (A) 536 (Mum-Trib) : 2021 TaxPub(DT) 2614 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - The Suterx Co-op. Bank Ltd. v. ACIT (2021) 182 TR (A) 491 (Sur-Trib) : 2021 TaxPub(DT) 4674 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - USV (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 500 (Mum-Trib) : 2021 TaxPub(DT) 2066 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vijay Laxmi Rathi v. ITO (2021) 182 TR (A) 531 (Kol-Trib) : 2021 TaxPub(DT) 3528 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vrundavan Ginning & Oil Mill v. Asstt. Registrar/President & Ors. (2021) 182 TR (A) 533. (Guj-HC) : 2021 TaxPub(DT) 1684 (Guj-HC) : (2021) 434 ITR 583 (Guj) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Ajay Kumar Singh Gaur v. ITO (2021) 182 TR (B) 558 (Agra-Trib) : 2021 TaxPub(DT) 3179 (Agra-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Atos Information Technology Singapore Pte. Ltd. v. Dy. CIT (2021) 182 TR (B) 548 (Mum-Trib) : 2021 TaxPub(DT) 2120 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Deorah Nahala Baikanthapur Skus Ltd. v. ITO (2021) 182 TR (B) 557 (Kol-Trib) : 2021 TaxPub(DT) 3688 (Kol-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Sisecam Flat Glass India Ltd. (2021) 182 TR (B) 559 (Kol-Trib) : 2021 TaxPub(DT) 1496 (Kol-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Electrotherm (India) Ltd. v. Dy. CIT (2021) 182 TR (B) 558 (Ahd-Trib) : 2021 TaxPub(DT) 4297 (Ahd-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Elsevier Information Systems GMBH v. Dy. CIT (2021) 182 TR (B) 546 (Mum-Trib) : 2021 TaxPub(DT) 2752 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Faurecia India (P) Ltd. v. Asstt. CIT (2021) 182 TR (B) 557 (Pune-Trib) : 2021 TaxPub(DT) 995 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Greatship (India) Ltd. v. Dy. CIT (2021) 182 TR (B) 555 (Mum-Trib) : 2021 TaxPub(DT) 1983 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Henkel Chembond Surface Technologies Ltd. v. Addl. CIT (2021) 182 TR (B) 552 (Mum-Trib) : 2021 TaxPub(DT) 1120 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Hero Motocorp Ltd. v. Addl. CIT (2021) 182 TR (B) 554 (Del-Trib) : 2021 TaxPub(DT) 2177 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Hitachi Ltd. v. ADIT (2021) 182 TR (B) 547 (Del-Trib) : 2021 TaxPub(DT) 3028 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - IMS AG (Now, Known As Iqvia Ag) v. Dy. CIT (2021) 182 TR (B) 550 (Mum-Trib) : 2020 TaxPub(DT) 3399 (Mum 'I'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - In re, BG Asia Pacific Holding (P.) Ltd. (2021) 182 TR (B) 551 (AAR-New-Del) : 2021 TaxPub(DT) 1378 (AAR-New Delhi) : (2021) 432 ITR 430 (AAR-New Delhi) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Interworld Shipping Agency LLC v. Dy. CIT (2021) 182 TR (B) 549 (Mum-Trib) : 2021 TaxPub(DT) 2514 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Luxottica India Eyewear (P) Ltd. v. Asstt. CIT (2021) 182 TR (B) 553 (Del-Trib) : 2021 TaxPub(DT) 2637 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Novell Inc. v. Dy. CIT (2021) 182 TR (B) 546 (Mum-Trib) : 2021 TaxPub(DT) 2908 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Rosy Blue (India) (P) Ltd. v. Dy. CIT (2021) 182 TR (B) 553 (Mum-Trib) : 2021 TaxPub(DT) 4564 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Toyoda Micromatic Machinery India (P) Ltd. v. Dy. CIT (2021) 182 TR (B) 552 (New-Del) : 2020 TaxPub(DT) 5177 (Delhi I-2 Bench) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - USV (P) Ltd. v. Dy. CIT (2021) 182 TR (B) 556 (Mum-Trib) : 2021 TaxPub(DT) 2066 (Mum-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Excess money in cash ledger refundable even two yrs after paying GST; CBIC |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Finance Ministry notifies 12% GST rate on MMF, yarn, fabrics from Jan 1 |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Only works contract in land deals will attract GST; Telangana AAR |
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| CORPORATE LAWS & GST : STATUTES - Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2021—Amendment in Rule 7, Schedule II, Schedule III and Schedule IV; Substitution of Form No. IEPF-5—Notifi |
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| CORPORATE LAWS & GST : STATUTES - Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2021—Corrigendum to Notification G.S.R. 785(E), dtd. 9-11-2021—Corrigendum G.S.R. 791(E), dtd. 12-11-2021 |
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| CORPORATE LAWS & GST : STATUTES - Ministry of Corporate Affairs and IEPFA Further Simplify IEPFA Claim Settlement Process Towards Ease of Doing Business and Ease of Living—Press Release dtd. 12-11-2021 |
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| CORPORATE LAWS & GST : ARTICLES - Penal Provisions Relating to Wrong Availment and Utilization of ITC—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Gist of Amendments Issued by MCA in Schedule III Related to Accounts—PRAGYA BHANDARI |
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