| INCOME TAX : NEWS YOU CAN USE - Income Tax Refund : IT refunds of Rs 1.50 trn issued till January 3 this fiscal year |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax Return : Deadline to file corporate income-tax returns, audit extended |
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| INCOME TAX : NEWS YOU CAN USE - Tax Audit : ICAI seeks waiver of penalty till March 31 for filing tax audit reports |
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| INCOME TAX : STATUTES - Extension of Timelines for Filing of Income Tax Returns and Various Reports of Audit for the Assessment Year 2021-22—Circular No. 01/2022, dtd. 11-1-2022 [F.No. 225/49/2021/ITA-II] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority /Board/Trust/Community—Regional Air Connectivity Fund Trust, Notified—Notification No. 1/2022, dtd. 6-1-2022 [F. No. 300196/28/2019-ITA-I] |
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| INCOME TAX : STATUTES - Section 250(6B)—Faceless Appeals before CIT(A)—Faceless Appeal Scheme, 2021—Corrigendum—Notification No. 02/2022, dtd. 7-1-2022 [F. No. 370142 /66/2021–TPL] |
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| INCOME TAX : STATUTES - Searches Conducted by Income Tax Department largely in Uttar Pradesh and Maharashtra—Press Release, dtd. 5-1-2022 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Andhra Pradesh and Telangana—Press Release, dtd. 10-1-2022 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Kerala—Press Release, dtd. 10-1-2022 |
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| INCOME TAX : STATUTES - CBDT Extends Due Dates for Filing of Income Tax Returns and Various Reports of Audit for the Assessment Year 2021-22 under the Income Tax Act, 1961—Press Release, dtd. 11-1-2022 |
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| INCOME TAX : STATUTES - Extension of Due Dates vide Circular No. 01/2022 dated 11-01-2022 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - (i) Real Estate Developers—Accounting Method |
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| INCOME TAX : SUBSCRIBER’S QUERIES - (ii) Real Estate Developers—Tax Audit Requirements—Receipt of advance from customers |
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| INCOME TAX : SUBSCRIBER’S QUERIES - (iii) Deduction under section 80-IBA—Need for audit report |
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| INCOME TAX : ARTICLES - Faceless Appeal Scheme, 2021—Procedure And Issues—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Differential/Dichotomous Reading in Tax Laws—An Example From Capital Gains—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - Justification of Levy of Penalty Under Section 271D Where Cash Received by Wife From Husband—CA. NISHA BHANDARI |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Fine Jewellery Manufacturing Ltd. (2022) 183 TR (A) 329 (Mum-Trib) : 2021 TaxPub(DT) 5324 (Mum 'F'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Sandesh Ltd. (2022) 183 TR (A) 310 (Ahd-Trib) : 2021 TaxPub(DT) 4566 (Ahd-Trib) |
75
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Sundeep Gupta (2022) 183 TR (A) 308 (Del-Trib) : 2021 TaxPub(DT) 4450 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Supreme Industries Ltd. (2022) 183 TR (A) 317 (Mum-Trib) : 2021 TaxPub(DT) 4304 (Mum-Trib) |
82
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| INCOME TAX : CASE LAW DIGESTS - Addl. CIT v. Cl Educate Ltd. (2022) 183 TR (A) 281 (Del-Trib) : 2021 TaxPub(DT) 4592 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Advertising Corporation of India (P) Ltd. v. ITO (2022) 183 TR (A) 285 (Kol-Trib) : 2021 TaxPub(DT) 4478 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Alimaan Charitable Trust v. CIT (E) (2022) 183 TR (A) 321 (Mum-Trib) : 2021 TaxPub(DT) 3892 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Alok Knit Exports Ltd. v. Dy. CIT (2022) 183 TR (A) 307 (Bom-HC) : 2021 TaxPub(DT) 4332 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - AMD Industries Ltd. v. Jt. CIT (2022) 183 TR (A) 279 (Del-Trib) : 2021 TaxPub(DT) 5241 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Anderson Biomed (P) Ltd. v. Asstt. CIT (2022) 183 TR (A) 307 (Guj-HC) : 2021 TaxPub(DT) 4291 (Guj-HC) : (2021) 282 Taxman 490 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Arun Mammen v. ITSC, Additional Bench (2022) 183 TR (A) 313 (Mad-HC) : 2021 TaxPub(DT) 4721 (Mad-HC) : (2021) 438 ITR 378 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. ABCI Infrastructure (P) Ltd. (2022) 183 TR (A) 294 (Kol-Trib) : 2021 TaxPub(DT) 4318 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. The Himatnagar Nagrik Sahkari Bank Ltd. (2022) 183 TR (A) 282 (Ahd-Trib) : 2021 TaxPub(DT) 4577 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - C. Padma @ Padma Udayar v. Dy. CIT (2022) 183 TR (A) 299 (Mad-HC) : 2021 TaxPub(DT) 5526 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CEA India (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 318 (Bang-Trib) : 2021 TaxPub(DT) 4756 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Century Real Estate Holdings (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 279 (Bang-Trib) : 2021 TaxPub(DT) 5440 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chettinad Builders (P). Ltd. v. Dy. CIT (2022) 183 TR (A) 280 (Chen-Trib) : 2021 TaxPub(DT) 5332 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Bangalore Commercial Transport Credit Co-operative Society Ltd. (2022) 183 TR (A) 296 (Karn-HC) : 2021 TaxPub(DT) 5822 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Karnataka Power Corp. Ltd. (2022) 183 TR (A) 297 (Kar-HC) : 2021 TaxPub(DT) 3486 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Cognizant Technology Solutions India (P). Ltd. v. Asstt. CIT (2022) 183 TR (A) 301 (Mad-HC) : 2021 TaxPub(DT) 4537 (Mad-HC) : (2021) 437 ITR 457 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - DCB Bank Ltd. v. Asstt. CIT (2022) 183 TR (A) 311 (Mum-Trib) : 2021 TaxPub(DT) 4456 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Decent Enclave (P) Ltd v. Pr. CIT (2022) 183 TR (A) 319 (Kol-Trib) : 2021 TaxPub(DT) 3239 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dheeraj Thakran v. ITO (2022) 183 TR (A) 281 (Del-Trib) : 2021 TaxPub(DT) 3004 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dilip Bhimjibhai Mavani v. ITSC (2022) 183 TR (A) 278 (Guj-HC) : 2021 TaxPub(DT) 3176 (Guj-HC) : (2021) 280 Taxman 145 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Eisha Concord Realtors (2022) 183 TR (A) 295 (Pune-Trib) : 2021 TaxPub(DT) 3558 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Integrated Cleanroom Technologies (P) Ltd. (2022) 183 TR (A) 280 (Hyd-Trib) : 2021 TaxPub(DT) 5450 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sucon India Ltd. (2022) 183 TR (A) 326 (Del-Trib) : 2021 TaxPub(DT) 3006 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. DIT (Inv) v. Sigapi Muthiah (2022) 183 TR (A) 298 (Mad-HC) : 2021 TaxPub(DT) 4436 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ganpati Global (P) Ltd. v. ITO (2022) 183 TR (A) 289 (JP-Trib) : 2021 TaxPub(DT) 3564 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hakimuddin Khambati v. ITO (2022) 183 TR (A) 291 (Ind-Trib) : 2021 TaxPub(DT) 3433 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Harendra Nath Biswas v. Dy. CIT (2022) 183 TR (A) 281 (Kol-Trib) : 2021 TaxPub(DT) 3954 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - HCL Technologies Ltd. v. Dy. CIT (2022) 183 TR (A) 327 (Del-Trib) : 2021 TaxPub(DT) 4543 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hirak Sarkar v. Asstt. CIT (2022) 183 TR (A) 303 (Kol-Trib) : 2021 TaxPub(DT) 4415 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - IDBI Bank Ltd. v. Dy. CIT (2022) 183 TR (A) 286 (Mum-Trib) : 2021 TaxPub(DT) 3245 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ishwarbhai V. Desai v. ITO (2022) 183 TR (A) 314 (Ahd-Trib) : 2021 TaxPub(DT) 4618 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jagdishkumar Madanlal Gupta v. Dy. CIT (2022) 183 TR (A) 309 (Mum-Trib) : 2021 TaxPub(DT) 4549 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jayesh Shantilal Vira v. Asstt. CIT (2022) 183 TR (A) 308 (Mum-rib) : 2021 TaxPub(DT) 3050 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jitender Kumar Gupta (HUF) v. ACIT (2022) 183 TR (A) 304 (Hyd-Trib) : 2021 TaxPub(DT) 2942 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kaneriya Sand & Aggregates (P) Ltd. (2022) 183 TR (A) 325 (Sur-Trib) : 2021 TaxPub(DT) 4102 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Late Shaileshkumar Ambalal Patel v. Dy. CIT (2022) 183 TR (A) 288 (Ahd-Trib) : 2021 TaxPub(DT) 5972 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Madhu B. Khatri v. ITO (2022) 183 TR (A) 289 (Mum-Trib) : 2021 TaxPub(DT) 3393 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mahindra & Mahindra Ltd. v. Addl. CIT (2022) 183 TR (A) 318 (Mum-Trib) : 2021 TaxPub(DT) 4111 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Manoj Yadav v. Asstt. CIT (2022) 183 TR (A) 291 (Ind-Trib) : 2021 TaxPub(DT) 3208 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Marketing Communications & Advertising Ltd. v. Asstt. CIT (2022) 183 TR (A) 283 (Bang-Trib) : 2021 TaxPub(DT) 4631 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Navin Jain v. Dy. CIT (2022) 183 TR (A) 310 (Lkw-Trib) : 2021 TaxPub(DT) 5464 (Luck-Trib) : (2021) 91 ITR (Trib) 682 (Luck-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - NKB Infrastructure (P) Ltd. v. Pr. CIT (2022) 183 TR (A) 323 (Del-Trib) : 2021 TaxPub(DT) 3999 (Del-Trib) |
87
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| INCOME TAX : CASE LAW DIGESTS - Opinder Singh Marwah v. Asstt. CIT (2022) 183 TR (A) 328 (Del 'E'-Trib) : 2021 TaxPub(DT) 4009 (Del 'E'-Trib) : (2021) 89 ITR (Trib) 431 (Del 'E'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pirmal Enterprises Ltd. v. Dy. CIT (2022) 183 TR (A) 324 (Mum-Trib) : 2021 TaxPub(DT) 3013 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. M.N. Navale (Bigger HUF) (2022) 183 TR (A) 319 (Bom-HC) : 2021 TaxPub(DT) 5044 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Ponkunnam Service Co-operative Bank Ltd. (2022) 183 TR (A) 296 (Ker-HC) : 2021 TaxPub(DT) 5235 (Ker-HC) : (2021) 437 ITR 195 (Ker) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Prabha Jain (2022) 183 TR (A) 316 (Mad-HC) : 2021 TaxPub(DT) 5467 (Mad-HC) : (2021) 439 ITR 304 (Mad) |
81
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Suresh Kumar Gupta (2022) 183 TR (A) 306 (Del-Trib) : 2021 TaxPub(DT) 3785 (Del-HC) |
71
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| INCOME TAX : CASE LAW DIGESTS - Pravinchandra Khimji Khimasiya (HUF) v. ITO (2022) 183 TR (A) 300 (Guj-HC) : 2021 TaxPub(DT) 3016 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Puja Flour Mills v. ITO (2022) 183 TR (A) 313 (Asr-Trib) : 2021 TaxPub(DT) 101 (Amr-Trib) |
77
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| INCOME TAX : CASE LAW DIGESTS - Rajesh Chand Surana v. Asstt. CIT (2022) 183 TR (A) 324 (Rai-Trib) : 2021 TaxPub(DT) 5626 (Raipur-Trib) |
89
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| INCOME TAX : CASE LAW DIGESTS - Ramesh Kumar Jain v. Asstt. CIT (2022) 183 TR (A) 329 (Mum-Trib) : 2021 TaxPub(DT) 4022 (Mum-Trib) |
93
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| INCOME TAX : CASE LAW DIGESTS - Ratanchand Manoharmal v. ITO (2022) 183 TR (A) 317 (Mad-HC) : 2021 TaxPub(DT) 3800 (Mad-HC) : (2021) 434 ITR 573 (Mad) : (2021) 281 Taxman 513 (Mad) |
81
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| INCOME TAX : CASE LAW DIGESTS - Ravinder Bawa v. ITO (2022) 183 TR (A) 322 (ASr-Trib) : 2021 TaxPub(DT) 4320 (Asr-Trib) |
87
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| INCOME TAX : CASE LAW DIGESTS - Ravindra Heraeus (P) Ltd. v. Pr. CIT (2022) 183 TR (A) 320 (Jod-Trib) : 2021 TaxPub(DT) 5215 (Jod-Trib) |
85
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| INCOME TAX : CASE LAW DIGESTS - Sachin R. Tendulkar v. Asstt. CIT (2022) 183 TR (A) 315 (Mum-Trib) : 2021 TaxPub(DT) 5229 (Mum 'G'-Trib) |
79
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| INCOME TAX : CASE LAW DIGESTS - Sai Samarth Enterprises v. Dy. CIT (2022) 183 TR (A) 326 (Mum-Trib) : 2021 TaxPub(DT) 3011 (Mum-Trib) |
90
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| INCOME TAX : CASE LAW DIGESTS - Sanjeev Laroia v. Dy. CIT (2022) 183 TR (A) 290 (Del-Trib) : 2021 TaxPub(DT) 5298 (Del-Trib) |
55
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| INCOME TAX : CASE LAW DIGESTS - SHL (India) (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 300 (Bom-HC) : 2021 TaxPub(DT) 4158 (Bom-HC) : (2021) 438 ITR 317 (Bom) |
65
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| INCOME TAX : CASE LAW DIGESTS - Simar Kaur v. Asstt. CIT (2022) 183 TR (A) 305 (Chd-Trib) : 2021 TaxPub(DT) 3009 (Chd-Trib) : (2021) 89 ITR (Trib) 635 (Chd-Trib) |
70
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| INCOME TAX : CASE LAW DIGESTS - SJM International Ltd. v. Dy. CIT (2022) 183 TR (A) 303 (Del-Trib) : 2021 TaxPub(DT) 4348 (Del-Trib) |
67
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| INCOME TAX : CASE LAW DIGESTS - Subhash Chandra Tandon v. Asstt. CIT (2022) 183 TR (A) 293 (Del-Trib) : 2021 TaxPub(DT) 5302 (Del-Trib) |
58
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| INCOME TAX : CASE LAW DIGESTS - Tata Motors Ltd. v. Asstt. CIT (2022) 183 TR (A) 297 (Mum-Trib) : 2021 TaxPub(DT) 5045 (Mum-Trib) |
62
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| INCOME TAX : CASE LAW DIGESTS - Tata Power Company Ltd. v. Dy. CIT (2022) 183 TR (A) 311 (Mum-TRIB) : 2021 TaxPub(DT) 4305 (Mum-Trib) |
76
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| INCOME TAX : CASE LAW DIGESTS - Trinity Insurance Brokers (P). Ltd. v. ITO (2022) 183 TR (A) 278 (Del-Trib) : 2021 TaxPub(DT) 4660 (Del-Trib) |
43
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| INCOME TAX : CASE LAW DIGESTS - V.K. Raj Resort (P). Ltd. v. ITO (2022) 183 TR (A) 315 (Del-Trib) : 2021 TaxPub(DT) 3344 (Del-Trib) |
80
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| INCOME TAX : CASE LAW DIGESTS - Vinayak Mhatre v. Pr. CIT (2022) 183 TR (A) 321 (Mum-Trib) : 2021 TaxPub(DT) 4180 (Mum-Trib) |
86
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| INCOME TAX : CASE LAW DIGESTS - Zeus Housing Company v. UOI (2022) 183 TR (A) 312 (Bom-HC) : 2021 TaxPub(DT) 5498 (Bom-HC) |
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| INTERNATIONAL TAXATION : ARTICLES - Whether the Entire Exercise of Making Transfer Pricing Adjustments on the Basis of Comparables is a Matter of Estimate of a Broad and Fair Guess-work of the Authorities?—AKHILESH KUMAR SAH |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Businesses to be given 'reasonable time' to explain mismatch in GSTR-1, 3B |
100
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Now, AAAR rules ready-to-eat fryums papad to draw 18% GST |
101
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| CORPORATE LAWS & GST : STATUTES - Relaxation on Levy of Additional Fees in Filing of E-Forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 NON-XBRL and MGT-7/MGT-7A for Financial Year ended on 31-3-2021 under The Companies Act, 2013—General Circular No. 22/2021, |
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| CORPORATE LAWS & GST : STATUTES - Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund), Third Amendment, Rules, 2021—Amendment in Rule 6—Notification G.S.R. 888(E), dtd. 28-12-2021 [F. No. 05/2/2020-IEPF] |
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| CORPORATE LAWS & GST : ARTICLES - Important Amendments in GST Law Effective From 1-1-2022—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Remuneration Payable to Non–Executive and Independent Directors in case of Inadequacy of Profit or in case of Loss—PRAGYA BHANDARI |
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