| INCOME TAX : NEWS YOU CAN USE - Income Tax Return : Allowing ITR updation for 2 yrs by paying extra tax not an amnesty scheme' |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax Return : Next year's ITR to have separate column for crypto income; Revenue Secy |
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| INCOME TAX : STATUTES - Clarification Regarding the Most-Favoured-Nation (MFN) Clause in the Protocol to India's DTAAs with Certain Countries—Circular No. 3/2022, dtd. 3-2-2022 [F.No.503/1/2021-FT&TR-I] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specific Person—Specified Soverign Wealth Fund—Amendment of Earlier Notification No. 89/2020, dtd. 2-11-2020—Notification No. 11/2022, dtd. 25-1-2022 [F. No. 370133/16/2020-TPL] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community—West Bengal Electricity Regulatory Commission, Kolkata, Notified—Notification No. 12/2022, dtd. 27-1-2022 [F. No. 300196/1/2022-ITA-I] |
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| INCOME TAX : STATUTES - Around 6.17 Crore Income Tax Returns (ITRs) and about 19 Lakh Major Tax Audit Reports (TARs) filed on the New e-Filing Portal of the Income Tax Department—Press Release, dtd. 7-2-2022 |
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| INCOME TAX : ARTICLES - Finance Bill, 2022 : Direct Tax Proposals at a Glance—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - TDS and TCS Vis-a-vis Finance Bill, 2022—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Treatment of Amount Received as Financial Assistance Relating to COVID-19—CA. JYOTI JAIN |
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| INCOME TAX : ARTICLES - Filing a First/Second Return—New Facility—SRIVATSAN RANGANATHAN |
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| INCOME TAX : CASE LAW DIGESTS - Agni Estates & Foundations (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 848 (Mad-HC) : 2021 TaxPub(DT) 1743 (Mad-HC) : (2021) 434 ITR 79 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Alliance Fibres Ltd. v. Asstt. CIT (2022) 183 TR (A) 851 (Guj-HC) : 2021 TaxPub(DT) 1808 (Guj-HC) : (2021) 435 ITR 264 (Guj) : (2021) 280 Taxman 242 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Amitbhai Manubhai Kachadiya v. Dy. CIT (2022) 183 TR (A) 838 (Surat-Trib) : 2021 TaxPub(DT) 2199 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Apple Weighinfra Ltd. v. Jt. CIT (2022) 183 TR (A) 869 (Ahd-Trib) : 2021 TaxPub(DT) 4719 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Elel Hotels & Investment Ltd. (2022) 183 TR (A) 834 (Del-Trib) : 2021 TaxPub(DT) 1071 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Siyaram Gupta (HUF) (2022) 183 TR (A) 862 (All-Trib) : 2021 TaxPub(DT) 2185 (All-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Centre for Learning v. ITO (2022) 183 TR (A) 828 (Bang-Trib) : 2021 TaxPub(DT) 1333 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Akash Fertility Centre & Hospital (2022) 183 TR (A) 857 (Mad-HC) : 2021 TaxPub(DT) 2496 (Mad-HC) : (2021) 435 ITR 380 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. J. Ashok Kumar (2022) 183 TR (A) 825 (Mad-HC) : 2021 TaxPub(DT) 559 (Mad-HC) : (2021) 277 Taxman 434 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Shobha Developers Ltd. (2022) 183 TR (A) 844 (Karn-HC) : 2021 TaxPub(DT) 2260 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Vignesh Flat Housing Promotors (2022) 183 TR (A) 844 (Mad-HC) : 2021 TaxPub(DT) 2435 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Western Agencies (Madrasw) (P). Ltd. (2022) 183 TR (A) 836 (Mad-HC) : 2021 TaxPub(DT) 2369 (Mad-HC) : (2021) 434 ITR 613 (Mad) : (2021) 280 Taxman 308 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Claris Lifesciences Ltd. v. Addl. CIT (2022) 183 TR (A) 829 (Ahd-Trib) : 2021 TaxPub(DT) 3891 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dhirajlal Khimji Khimasia Huf v. ITO (2022) 183 TR (A) 854 (Guj-HC) : 2021 TaxPub(DT) 2289 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Dineshkumar Chunilal Shah (HUF) v. ITO (2022) 183 TR (A) 841 (Ahd-Trib) : 2021 TaxPub(DT) 1695 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - DRS Industries (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 855 (Mad-HC) : 2021 TaxPub(DT) 2272 (Mad-HC) : (2021) 437 ITR 673 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Agile Electric Sub Assembly (P). Ltd. (2022) 183 TR (A) 829 (Chen-Trib) : 2021 TaxPub(DT) 2376 (Chenn-Trib) : (2021) 188 ITD 780 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Himmatlal Gopal Patel Senghani (2022) 183 TR (A) 860 (Mum-Trib) : 2021 TaxPub(DT) 848 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mahendra B. Mittal (2022) 183 TR (A) 848 (Mum-Trib) : 2021 TaxPub(DT) 1380 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Punjab Medical Foundation Charitable Trust (2022) 183 TR (A) 828 (Chd-Trib) : 2021 TaxPub(DT) 102 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Rabo India Finance Ltd. (2022) 183 TR (A) 840 (Mum-Trib) : 2021 TaxPub(DT) 1912 (Mum-Trib) : (2021) 189 ITD 420 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Shree Ram Developers (2022) 183 TR (A) 847 (Surat-Trib) : 2021 TaxPub(DT) 2417 (Surat-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. SSP Aviation Ltd. (2022) 183 TR (A) 837 (Del-Trib) : 2021 TaxPub(DT) 1249 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - GE Capital Mauritius Overseas Investments v. Dy. CIT & Anr. (2022) 183 TR (A) 822 (Del-HC) : 2021 TaxPub(DT) 1824 (Del-HC) : (2021) 433 ITR 270 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Harish Kumar Jasoria v. Pr. CIT (2022) 183 TR (A) 865 (JP-Trib) : 2021 TaxPub(DT) 852 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Honda Motorcycle & Scooter India (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 834 (Del-Trib) : 2021 TaxPub(DT) 3000 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Apollo Animal Medical Group Trust (2022) 183 TR (A) 853 (JP-Trib) : 2021 TaxPub(DT) 814 (Jp-Trib) : (2021) 87 ITR (Trib) 168 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Paresh S. Sanghvi (HUF) (2022) 183 TR (A) 842 (Mum-Trib) : 2021 TaxPub(DT) 640 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Vipul P. Shah (2022) 183 TR (A) 868 (Mum-Trib) : 2021 TaxPub(DT) 1036 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jai Hind Co-Operative Housing Society Ltd. v. ACIT (2022) 183 TR (A) 866 (Mum-Trib) : 2021 TaxPub(DT) 1020 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jamadar Travells v. ITO (2022) 183 TR (A) 859 (Sur-Trib) : 2021 TaxPub(DT) 300 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Jayant Packaging (P). Ltd. v. Dy. CIT (2022) 183 TR (A) 834 (Chen-Trib) : 2021 TaxPub(DT) 2309 (Chenn-Trib) : (2021) 189 ITD 321 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kapoor Watch Company (P) Ltd. v. ACIT (2022) 183 TR (A) 856 (Del-Trib) : 2021 TaxPub(DT) 215 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Karan Sharma v. ITO (2022) 183 TR (A) 840 (Bang-Trib) : 2021 TaxPub(DT) 1254 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kushal Balmukund Agrawal v. PCIT (2022) 183 TR (A) 864 (Ahm-Trib) : 2021 TaxPub(DT) 1833 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Late Shri Ganpat Singh v. ITO (2022) 183 TR (A) 852 (Del-Trib) : 2021 TaxPub(DT) 1355 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mangavalli Grandhi v. ITO (2022) 183 TR (A) 826 (Hyd-Trib) : 2021 TaxPub(DT) 2441 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Maruti Insurance Broking (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 832 (Del-HC) : 2021 TaxPub(DT) 2223 (Del-HC) : (2021) 435 ITR 34 (Del) : (2021) 281 Taxman 139 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Menzies Aviation Bobba (Bangalore) (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 843 (Bang-Trib) : 2021 TaxPub(DT) 722 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - MR Organisation v. ITO (2022) 183 TR (A) 855 (Guj-HC) : 2021 TaxPub(DT) 726 (Guj-HC) : (2021) 431 ITR 528 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Nuovafil Infotech (P) Ltd. v. ITO (2022) 183 TR (A) 827 (Mad-HC) : 2021 TaxPub(DT) 429 (Mad-HC) : (2021) 431 ITR 313 (Mad) : (2021) 279 Taxman 142 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Peter Caddy v. Dy. CIT (2022) 183 TR (A) 863 (Karn-HC) : 2021 TaxPub(DT) 2268 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Taneja Developers & Infrastructure Ltd. (2022) 183 TR (A) 867 (Del-HC) : 2021 TaxPub(DT) 1921 (Del-HC) : (2021) 435 ITR 122 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Prakash Mohan Sadh v. ITO (2022) 183 TR (A) 850 (All-Trib) : 2021 TaxPub(DT) 1177 (All-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - R. System International Ltd. v. Dy. CIT (2022) 183 TR (A) 826 (Del-Trib) : 2021 TaxPub(DT) 1307 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rameshbhai V. Prajapati v. Dy. CIT (2022) 183 TR (A) 870 (Ahd-Trib) : 2021 TaxPub(DT) 1139 (Ahd-Trib) : (2021) 188 ITD 773 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Regency Ceramics Ltd. v. Dy. CIT (2022) 183 TR (A) 843 (Hyd-Trib) : 2021 TaxPub(DT) 1200 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Riso India (P) Ltd. v. Pr. CIT (2022) 183 TR (A) 866 (Del-Trib) : 2021 TaxPub(DT) 5233 (Del-HC) : (2021) 437 ITR 174 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Sanskruti Yuva Pratishthan Trust v. CIT (2022) 183 TR (A) 861 (Pune-Trib) : 2021 TaxPub(DT) 1539 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shakti Hormann (P) Ltd. v. DCIT (2022) 183 TR (A) 833 (Hyd-Trib) : 2021 TaxPub(DT) 2616 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shilpraj Developers (P). Ltd. v. Asstt. CIT (2022) 183 TR (A) 849 (Surat-Trib) : 2021 TaxPub(DT) 2344 (Surat-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sivapothuluru Veerareddy Gadluru v. Asstt. CIT (2022) 183 TR (A) 838 (Hyd-Trib) : 2021 TaxPub(DT) 2536 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Srichakra Merchandising (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 851 (Chen-Trib) : 2021 TaxPub(DT) 1176 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sumandeep Vidyapith v. CIT (2022) 183 TR (A) 824 (Guj-HC) : 2021 TaxPub(DT) 1596 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Tara Chand Kanoongo v. Dy. CIT (2022) 183 TR (A) 822 (Raj-HC) : 2021 TaxPub(DT) 1066 (Raj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Thanthi Trust v. DGIT(E) (2022) 183 TR (A) 856 (Mad-HC) : 2021 TaxPub(DT) 2492 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Triumph International Finance India Ltd. v. Asstt. CIT (2022) 183 TR (A) 830 (Mum-Trib) : 2021 TaxPub(DT) 1825 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Trumpf (India) (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 836 (Pn-Trib) : 2021 TaxPub(DT) 5306 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vodafone Idea Ltd. v. Dy. CIT (2022) 183 TR (A) 830 (Mum-Trib) : 2021 TaxPub(DT) 2367 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Western Imaginary Transcon (P) Ltd. v. ITO (2022) 183 TR (A) 862 (Mum-Trib) : 2021 TaxPub(DT) 2203 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Yogesh Roshanlal Gupta v. CBDTs (2022) 183 TR (A) 823 (Guj-HC) : 2021 TaxPub(DT) 1107 (Guj-HC) : (2021) 432 ITR 91 (Guj) : (2021) 280 Taxman 278 (Guj) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asia TV (UK) Ltd. v. Dy. DIT (2022) 183 TR (B) 878 (Mum 'I'-Trib) : 2021 TaxPub(DT) 3172 (Mum 'I'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Claris Lifesciences Ltd. v. Addl. CIT (2022) 183 TR (B) 876 (Ahd-Trib) : 2021 TaxPub(DT) 3891 (Ahd-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Rabo India Finance Ltd. (2022) 183 TR (B) 876 (Mum-Trib) : 2021 TaxPub(DT) 1912 (Mum-Trib) : (2021) 189 ITD 420 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Honda Motorcycle & Scooter India (P) Ltd. v. Dy. CIT (2022) 183 TR (B) 875 (Del-Trib) : 2021 TaxPub(DT) 3000 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Informatica LLC v. Asstt. CIT (2022) 183 TR (B) 873 (Bang-Trib) : 2021 TaxPub(DT) 3705 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Microchip Technology (India) (P) Ltd. v. Dy. CIT (2022) 183 TR (B) 874 (Bang-Trib) : 2021 TaxPub(DT) 1433 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Morgan Stanley Mauritius Co. Ltd. v. Dy. CIT (2022) 183 TR (B) 872 (Mum-Trib) : 2021 TaxPub(DT) 2998 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Shakti Hormann (P) Ltd. v. DCIT (2022) 183 TR (B) 873 (Hyd-Trib) : 2021 TaxPub(DT) 2616 (Hyd-Trib) |
102
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Standard Chartered Private Equity Advisory India (P) Ltd. v. Asstt. CIT (2022) 183 TR (B) 877 (Mum-Trib) : 2021 TaxPub(DT) 3008 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Trumpf (India) (P) Ltd. v. Dy. CIT (2022) 183 TR (B) 874 (Pn-Trib) : 2021 TaxPub(DT) 5306 (Pune-Trib) |
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| CORPORATE LAWS & GST : ARTICLES - Finance Bill, 2022 vis-a-vis GST—CA. SATYADEV PUROHIT |
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