| INCOME TAX : STATUTES - Section 120—Income Tax Authorities—Faceless Appeals—Jurisdiction of Commissioner (Appeals) Notified—Notification No. 141/2021, dtd. 29-12-2021 [F.No.279/Misc./66/2014-SO-ITJ(Pt.1] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community—Bureau of Indian Standards (BIS), Notified—Notification No. 142/2021, dtd. 31-12-2021 [F. No. 300196/4/ 2021-ITA-I] |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Pan-India Searches in Case of Mobile Manufacturing Companies—Press Release, dtd. 31-12-2021 |
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| INCOME TAX : STATUTES - 5.89 Crore Income Tax Returns Filed on the New e-Filing Portal of the Income Tax Department as on 31st December, 2021—Press Release, dtd. 1-1-2022 |
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| INCOME TAX : STATUTES - Income Tax (35th Amendment) Rules, 2021—Insertion of New Rule 16DD—Insertion of Form No. 56FF—Notification No. 140/2021, dtd. 29-12-2021 [F. No. 370142/59/2021-TPL] |
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| INCOME TAX : ARTICLES - Tax Audit Report—Commonly Found Errors In Reporting by Auditors—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - No Discretion to Refuse Request for Personal Hearing Under Faceless Appeal Scheme, 2021—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Year End Provisions and Liability to Deduct Tax at Source—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - AMI Organics Ltd. v. Asstt. CIT (2022) 183 TR (A) 184 (Guj-HC) : 2021 TaxPub(DT) 1785 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Amit Enterprises v. ITO (2022) 183 TR (A) 173 (Chan-Trib) : 2021 TaxPub(DT) 2567 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Himalaya Darshan Developers (Gujarat) (P) Ltd. (2022) 183 TR (A) 190 (Ahd-Trib) : 2021 TaxPub(DT) 2138 (Ahd-Trib) : (2021) 88 ITR (Trib) 94 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Ramcharan Tej Konidala (2022) 183 TR (A) 174 (Chen-Trib) : 2021 TaxPub(DT) 2521 (Chn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Income Tax Settlement Commission (2022) 183 TR (A) 191 (Mad-HC) : 2021 TaxPub(DT) 2656 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - City Corp. Ltd. v. Dy. CIT (2022) 183 TR (A) 164 (Pun-Trib) : 2021 TaxPub(DT) 4591 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Contitech India (P). Ltd. v. Dy. CIT (2022) 183 TR (A) 158 (Del-Trib) : 2021 TaxPub(DT) 3366 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Cooperative Company Ltd. v. Dy. CIT (2022) 183 TR (A) 189 (Del-Trib) : 2021 TaxPub(DT) 1864 (Del-Trib) : (2021) 88 ITR (Trib) 322 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Daffodil Buildcon (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 166 (Del-Trib) : 2021 TaxPub(DT) 1896 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Debasish Padhi v. Asstt. CIT (2022) 183 TR (A) 188 (Ctk-Trib) : 2021 TaxPub(DT) 2112 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dillip Kumar Swain v. ITO (2022) 183 TR (A) 165 (Ctk-Trib) : 2021 TaxPub(DT) 2716 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Babuprasad Ramdayalji Shah (2022) 183 TR (A) 180 (Ahd-Trib) : 2021 TaxPub(DT) 2084 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Maharashtra State Electricity Board (2022) 183 TR (A) 167 (Mum-Trib) : 2021 TaxPub(DT) 2775 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Malana Power Co. Ltd. (2022) 183 TR (A) 156 (Del-Trib) : 2021 TaxPub(DT) 1611 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ekambaram Sukumaran v. ITO (2022) 183 TR (A) 181 (Mad-HC) : 2021 TaxPub(DT) 2550 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Emerson Climate Technologies (India) (P) Ltd. v. Addl./Jt./Dy./Asstt. CIT/ITO, National E-Assessment Centre (2022) 183 TR (A) 163 (Pun-Trib) : 2021 TaxPub(DT) 3926 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Excel Financial Consultants (P) Ltd. v. ITO (2022) 183 TR (A) 186 (Kol-Trib) : 2021 TaxPub(DT) 2109 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Exide Life Insurance Co. Ltd. v. Asstt. CIT (2022) 183 TR (A) 159 (Bang-Trib) : 2021 TaxPub(DT) 4081 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Express Equipment Rental Logistics (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 169 (Mum-Trib) : 2021 TaxPub(DT) 2754 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Future Tech IT Systems Pvt. Ltd. & Ors. v. ITO (2022) 183 TR (A) 185 (Chd-Trib) : 2021 TaxPub(DT) 2372 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gajanan Agro Mills (India) (P) Ltd. v. Asstt. CIT (2022) 183 TR (A) 197 (Hyd-Trib) : 2021 TaxPub(DT) 2423 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - HLS Asia Ltd. v. Dy. CIT (2022) 183 TR (A) 170 (Del-Trib) : 2021 TaxPub(DT) 1956 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Honey Nayyar v. Asstt. CIT (2022) 183 TR (A) 199 (Del-Trib) : 2021 TaxPub(DT) 1856 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - In re, Signify Innovations India Ltd. (2022) 183 TR (A) 192 (AAR-New-Del) : 2021 TaxPub(DT) 1180 (AAR-New Delhi) : (2021) 436 ITR 274 (AAR-New Delhi) : (2021) 279 Taxman 116 (AAR-New Delhi) |
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| INCOME TAX : CASE LAW DIGESTS - In re, Whessoe Engineering Ltd. (2022) 183 TR (A) 193 (AAR-New Del) : 2021 TaxPub(DT) 2703 (AAR (DELHI)) : (2021) 433 ITR 124 (AAR (DELHI)) : (2021) 279 Taxman 493 (AAR (DELHI)) |
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| INCOME TAX : CASE LAW DIGESTS - Ingenico International India (P). Ltd. v. Dy. CIT & Ors. (2022) 183 TR (A) 191 (Del-HC) : 2021 TaxPub(DT) 1653 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Bebanco Developers Ltd. (2022) 183 TR (A) 164 (Mum-Trib) : 2021 TaxPub(DT) 2168 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Maurya Tiles (2022) 183 TR (A) 200 (Mum-Trib) : 2021 TaxPub(DT) 2579 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jaipur Boutique Carpet v. ITO (2022) 183 TR (A) 162 (JP-Trib) : 2021 TaxPub(DT) 2307 (Jp-Trib) : (2021) 189 ITD 305 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jyoti Harshad Mehta v. Pr. CIT (2022) 183 TR (A) 198 (Mum-Trib) : 2021 TaxPub(DT) 1758 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - K. Raheja Corp. (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 158 (Mum-Trib) : 2021 TaxPub(DT) 2515 (Mum-Trib) : (2021) 190 ITD 749 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Keshav Diamonds (P) Ltd. v. ITO (2022) 183 TR (A) 182 (Guj-HC) : 2021 TaxPub(DT) 1898 (Guj-HC) : (2021) 434 ITR 700 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Miles Publications (P) Ltd. v. ITO (2022) 183 TR (A) 161 (Hyd-Trib) : 2021 TaxPub(DT) 1702 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mir Aslam v. ITO (2022) 183 TR (A) 173 (All-Trib) : 2021 TaxPub(DT) 1425 (All-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Narendra Kumar Jangid v. ITO (2022) 183 TR (A) 171 (Mum-Trib) : 2021 TaxPub(DT) 2927 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nikeshkumar Bhupendrabhai Shah v. UOI (2022) 183 TR (A) 155 (Guj-HC) : 2021 TaxPub(DT) 2764 (Guj-HC) : (2021) 433 ITR 7 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Nileshkumar Bhupendrabhai Shah v. UOI (2022) 183 TR (A) 155 (Guj-HC) : 2021 TaxPub(DT) 2606 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - P.T. Manuel & Sons v. CIT (2022) 183 TR (A) 194 (Ker-HC) : 2021 TaxPub(DT) 1426 (Ker-HC) : (2021) 434 ITR 416 (Ker) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Mahaveer Marvel (2022) 183 TR (A) 178 (Kar-HC) : 2021 TaxPub(DT) 2929 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pramod Kiran Sevadham Foundation v. CIT (2022) 183 TR (A) 157 (Pn-Trib) : 2021 TaxPub(DT) 2913 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sagar Vincom (P) Ltd. v. ITO (2022) 183 TR (A) 157 (Kol-Trib) : 2021 TaxPub(DT) 2853 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sanjay Mehta v. Asstt. CIT (2022) 183 TR (A) 187 (Ind-Trib) : 2021 TaxPub(DT) 1781 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - SBS Realtors (P) Ltd. v. ITO (2022) 183 TR (A) 196 (Del-Trib) : 2021 TaxPub(DT) 1911 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shringar Marketing (P). Ltd. v. Pr. CIT (2022) 183 TR (A) 199 (Kol-Trib) : 2021 TaxPub(DT) 2535 (Kol-Trib) : (2021) 190 ITD 16 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Siddhi Developers & Builders v. Asstt. CIT (2022) 183 TR (A) 184 (Guj-HC) : 2021 TaxPub(DT) 1871 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Silverdale Inn (P) Ltd. v. ITO (2022) 183 TR (A) 183 (Guj-HC) : 2021 TaxPub(DT) 1628 (Guj-HC) : (2021) 280 Taxman 253 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - The Kallakuruchi Agricultural Producer Co-Operative Marketing Society Ltd. v. Asstt. CIT (2022) 183 TR (A) 159 (Mad-HC) : 2021 TaxPub(DT) 2009 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Unicity Health (P) Ltd. v. ITO (2022) 183 TR (A) 165 (Bang-Trib) : 2021 TaxPub(DT) 2566 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vinod Kumar v. Dy. CIT (2022) 183 TR (A) 189 (Del-Trib) : 2021 TaxPub(DT) 1931 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - VSR Enterprises v. ITO (2022) 183 TR (A) 185 (Del-Trib) : 2021 TaxPub(DT) 2741 (Del-Trib) |
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| INTERNATIONAL TAXATION : ARTICLES - Discrimination Aspect on Non-Availability of Basic Exemption Limit for Non-Residents on Long–Term Capital Gains—SRIVATSAN RANGANATHAN |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Bilcare Ltd. v. Asstt. CIT (2022) 183 TR (B) 210 (Pune-Trib) : 2021 TaxPub(DT) 1746 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - City Corp. Ltd. v. Dy. CIT (2022) 183 TR (B) 211 (Pun-Trib) : 2021 TaxPub(DT) 4591 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Contitech India (P). Ltd. v. Dy. CIT (2022) 183 TR (B) 214 (Del-Trib) : 2021 TaxPub(DT) 3366 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - EF Information Systems (P) Ltd. v. Dy. CIT (2022) 183 TR (B) 212 (Bang-Trib) : 2021 TaxPub(DT) 4921 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Emerson Climate Technologies (India) (P) Ltd. v. Addl./Jt./Dy./Asstt. CIT/ITO, National E-Assessment Centre (2022) 183 TR (B) 211 (Pun-Trib) : 2021 TaxPub(DT) 3926 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Exide Life Insurance Co. Ltd. v. Asstt. CIT (2022) 183 TR (B) 213 (Guj-HC) : 2021 TaxPub(DT) 4081 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Fiserv India (P) Ltd. v. ACIT (2022) 183 TR (B) 215 (Del-Trib) : 2021 TaxPub(DT) 3126 (Delhi I-1 Bench) : (2021) 88 ITR (Trib) 217 (Delhi I-1 Bench) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Govt extends FY'21 GST annual return filing deadline till Feb 28 |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST collection at Rs 1.29 trn in December 2021; FinMin |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST Council defers hike in rates on textiles from 5% to 12% |
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| CORPORATE LAWS & GST : STATUTES - GST on Service Supplied by Restaurants Through e-Commerce Operators—Circular No. 167/23/2021-GST, dtd. 17-12-2021 [CBIC-190354/207/2021-TRU Section-CBEC] |
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| CORPORATE LAWS & GST : STATUTES - Provisions of Sub-Rule (2), Sub-Rule (3), Clause (i) of Sub-Rule (6) and Sub-Rule (7) of Rule 2—Effective from 1-1-2022—Notification No. 38/2021–Central Tax, dtd. 21-12-2021 [F. No. CBIC-20006/26/2021-GST] |
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| CORPORATE LAWS & GST : STATUTES - Provisions of Sections 108, 109 and 113 to 122—Effective from 1-1-2022—Notification No. 39/2021–Central Tax, dtd. 21-12-2021 [F. No. CBIC-20006/26/2021-GST] |
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| CORPORATE LAWS & GST : ARTICLES - GST on Sponsorship Service—An Overview—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Concept and Taxability of Composite Supply—D. RAMACHANDRA RAO |
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