| INCOME TAX : NEWS YOU CAN USE - Crypto Tax : CBDT chairman explains why huge collections are expected from 'crypto tax' |
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| INCOME TAX : NEWS YOU CAN USE - Cryptocurrency : Banning crypto is perhaps the most advisable choice open to India: RBI DG |
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| INCOME TAX : NEWS YOU CAN USE - Cryptocurrency : Cryptos a threat to financial stability; value not even a tulip; RBI Guv |
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| INCOME TAX : NEWS YOU CAN USE - Cryptocurrency : Govt, RBI in complete harmony on cryptocurrencies, says FM Sitharaman |
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| INCOME TAX : NEWS YOU CAN USE - e-Rupi : RBI enhances cap on amount for e-RUPI vouchers from Rs 10,000 to Rs 1 lakh |
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| INCOME TAX : NEWS YOU CAN USE - MSMEs : Banks sanction loans worth Rs 3.1 trillion to MSMEs under ECLGS; Sitharaman |
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| INCOME TAX : STATUTES - Corrigendum to Notification No. 11/2022, dtd. 27-1-2022 may be read as Notification No. 12/2022—Notification No. 13/2022, dtd. 10-2-2022 [F. No. 300196/1/2022-ITA-I] |
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| INCOME TAX : STATUTES - More than 6.2 Crore Income Tax Returns (ITRs) and About 21 lakh Major Tax Audit Reports (TARs) filed on the New e-Filing Portal of the Income Tax Department—Press Release, dtd. 11-2-2022 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Exemption under section 10(23C)(iiiad)—Educational Institution having income less than specified limit—Requirement as to filing of Return of Income and Audit |
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| INCOME TAX : ARTICLES - Levy of Exit Tax on Trusts or Institutions Claiming Exemption Under Section 10(23C)(iv)/(v)/(vi)/(via)—Proposal by Finance Bill, 2022 to Align Both Exemption Regime—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Disallowance in Respect of Cess and Surcharge While Computing Profits and Gains of Business or Profession—Clarification by Finance Bill, 2022 to Put an End to Controversy—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Non-alignment in section 43CA/50C vs 194IA in the Budgetary Provisions—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - Expenditure in Contravention of Law vis-a-vis Finance Bill, 2022—SAMEER BHATIA |
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| INCOME TAX : CASE LAW DIGESTS - A.T. Kearney Ltd. v. ADIT (2022) 183 TR (A) 958 (Del-Trib) : 2021 TaxPub(DT) 2867 (Del-Trib) : (2021) 91 ITR (Trib) 710 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Anirudh Kumar v. ITO (2022) 183 TR (A) 952 (Del-Trib) : 2021 TaxPub(DT) 5434 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Anshu Prithani v. Dy. CIT (2022) 183 TR (A) 958 (Del-Trib) : 2021 TaxPub(DT) 4718 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ardee Foundation v. CIT (Exemptions) (2022) 183 TR (A) 972 (Del-Trib) : 2021 TaxPub(DT) 4720 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Assam Building v. UOI & Ors. (2022) 183 TR (A) 926 (Gau-HC) : 2021 TaxPub(DT) 4670 (Gau-HC) : (2021) 438 ITR 14 (Gau) |
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| INCOME TAX : CASE LAW DIGESTS - Assam Timber Traders v. Pr. CIT (2022) 183 TR (A) 974 (Jp-Trib) : 2021 TaxPub(DT) 5048 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Covestro India (P) Ltd. (2022) 183 TR (A) 936 (Mum-Trib) : 2021 TaxPub(DT) 2651 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Avatar Metals (P). Ltd. v. ITO (2022) 183 TR (A) 937 (Hyd-Trib) : 2021 TaxPub(DT) 4748 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bhanwar Singh Dewas v. Pr. CIT (2022) 183 TR (A) 969 (Ind-Trib) : 2021 TaxPub(DT) 4160 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bharti Airtel Ltd. v. CIT(A) (2022) 183 TR (A) 951 (Del-Trib) : 2021 TaxPub(DT) 3469 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bharti Airtel Ltd. v. CIT(A) (2022) 183 TR (A) 969 (Mum-Trib) : 2021 TaxPub(DT) 3360 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - C.A. Vibin v. Dy. CIT (2022) 183 TR (A) 967 (Chen-Trib) : 2021 TaxPub(DT) 4726 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chandana Constructions (P) Ltd. v. ITO (2022) 183 TR (A) 943 (Hyd-Trib) : 2021 TaxPub(DT) 4729 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chandri Papers & Allied Products (P) Ltd. v. ACIT (2022) 183 TR (A) 930 (Mum-Trib) : 2021 TaxPub(DT) 2921 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Wescare (India) Ltd. (2022) 183 TR (A) 924 (Mad-HC) : 2021 TaxPub(DT) 5018 (Mad-HC) : (2021) 439 ITR 657 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Cognizant Technology Solutions India (P). Ltd. v. Dy. CIT (2022) 183 TR (A) 946 (Mad-HC) : 2021 TaxPub(DT) 4296 (Mad-HC) : (2021) 437 ITR 410 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Dishman Infrastructure Ltd. v. Asstt. CIT (2022) 183 TR (A) 948 (Guj-HC) : 2021 TaxPub(DT) 4540 (Guj-HC) : (2021) 437 ITR 487 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Dolphin Infra Developers (P) Ltd. v. ITO (2022) 183 TR (A) 949 (Chen-Trib) : 2021 TaxPub(DT) 2577 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. AKC Retailer (P) Ltd. (2022) 183 TR (A) 928 (Del-Trib) : 2021 TaxPub(DT) 4715 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Chandigarh Housing Board (2022) 183 TR (A) 975 (Chd-Trib) : 2021 TaxPub(DT) 2585 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. ICRA Ltd. (2022) 183 TR (A) 927 (Del-Trib) : 2021 TaxPub(DT) 4353 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Jugal Kishore Garg (Derewala) (2022) 183 TR (A) 961 (JP-Trib) : 2021 TaxPub(DT) 2792 (Jp 'A'-Trib) : (2021) 87 ITR (Trib) 624 (Jp 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Kanakia Spaces (P) Ltd. (2022) 183 TR (A) 930 (Mum-Trib) : 2021 TaxPub(DT) 5454 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sarva UP Gramin Bank (2022) 183 TR (A) 931 (Del-Trib) : 2021 TaxPub(DT) 4473 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Surbhit Impex (P) Ltd. (2022) 183 TR (A) 935 (Mum-Trib) : 2021 TaxPub(DT) 5504 (Mum 'G'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Eminent Infradevelopers (P). Ltd. v. Dy. CIT (2022) 183 TR (A) 948 (Del-Trib) : 2021 TaxPub(DT) 4080 (Del-Trib) : (2021) 90 ITR (Trib) 678 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ess Advertising (Mauritius) S.N.C. Et Compagnie v. Asstt. CIT (2022) 183 TR (A) 955 (Del-HC() : 2021 TaxPub(DT) 3655 (Del-HC) : (2021) 437 ITR 1 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Ganga Udyog Ltd. v. ITO (2022) 183 TR (A) 937 (Kol-Trib) : 2021 TaxPub(DT) 5039 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Geeta Vidya Mandir Siksha Samiti v. ITO (2022) 183 TR (A) 926 (Chd-Trib) : 2021 TaxPub(DT) 5227 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Govindrajulu Naidu v. Pr. CIT (2022) 183 TR (A) 923 (Bom-HC) : 2021 TaxPub(DT) 2597 (Bom-HC) : (2021) 435 ITR 703 (Bom) : (2021) 280 Taxman 392 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Hardik Resort (P). Ltd. v. Pr. CIT (2022) 183 TR (A) 971 (Agra-Trib) : 2021 TaxPub(DT) 3310 (Agra-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Haresh kumar Ratilal Kansara v. ITO (2022) 183 TR (A) 925 (Ahd-Trib) : 2021 TaxPub(DT) 4740 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - International Management Group (UK) Ltd. v. Asstt. CIT (2022) 183 TR (A) 924 (Del-Trib) : 2021 TaxPub(DT) 5271 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Manhattan Impex (P) Ltd. (2022) 183 TR (A) 952 (Mum-Trib) : 2021 TaxPub(DT) 2802 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - JET Privilege (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 964 (Bom-HC) : 2021 TaxPub(DT) 4357 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Kamal Nath v. Pr. CIT & Ors. (2022) 183 TR (A) 947 (Cal-HC) : 2021 TaxPub(DT) 5325 (Cal-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Karina Airlines International Ltd. v. Asstt. CIT (2022) 183 TR (A) 959 (Del-Trib) : 2021 TaxPub(DT) 3027 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kinjal Construction Co. v. ITO (2022) 183 TR (A) 937 (Mum-Trib) : 2021 TaxPub(DT) 5038 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - L-Cube Innovative Solutions (P) Ltd. v. CIT & Anr. (2022) 183 TR (A) 962 (Mad-HC) : 2021 TaxPub(DT) 4034 (Mad-HC) : (2021) 435 ITR 566 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Manohar Lal Agarwal v. Asstt. CIT (2022) 183 TR (A) 967 (JP-Trib) : 2021 TaxPub(DT) 5046 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mascot Lifestyle (P). Ltd. v. ITO (2022) 183 TR (A) 932 (Mum-Trib) : 2021 TaxPub(DT) 4499 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mcnally Bharat Engineering Co. Ltd. & Anr. v. Asstt. CIT (2022) 183 TR (A) 964 (Cal-HC) : 2021 TaxPub(DT) 4301 (Cal-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Mina Vilaskumar Parekh v. ITO (2022) 183 TR (A) 956 (Guj-HC) : 2021 TaxPub(DT) 2622 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - N.M. Shah & Bros. v. Asstt. CIT (2022) 183 TR (A) 976 (Mum-Trib) : 2021 TaxPub(DT) 2823 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Namdhari Industrial Traders (P). Ltd. v. Asstt. CIT (2022) 183 TR (A) 940 (Chd-Trib) : 2021 TaxPub(DT) 3315 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nanjangud Taluk Teachers Co-operative Society Ltd. v. ITO (2022) 183 TR (A) 945 (Bang-Trib) : 2021 TaxPub(DT) 5043 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Naveen Infradevelopers & Engineers (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 939 (Del-Trib) : 2021 TaxPub(DT) 2994 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Neelam Mittal v. ITO (2022) 183 TR (A) 938 (Ind-Trib) : 2021 TaxPub(DT) 3402 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Neelam Texprints (P) Ltd. v. Asstt. CIT (2022) 183 TR (A) 966 (Del-Trib) : 2021 TaxPub(DT) 5521 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nilkantheshwar Mahadev Trust v. CIT(E) (2022) 183 TR (A) 927 (Lkw-Trib) : 2021 TaxPub(DT) 5296 (Luck-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - NTPC-SAIL Power Co. (P) Ltd. v. Asstt. CIT (2022) 183 TR (A) 932 (Del-Trib) : 2021 TaxPub(DT) 4701 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Odiyoor Sri Vividoddesha Souharda Sahakari Niyamitha v. ITO (2022) 183 TR (A) 945 (Bang-Trib) : 2021 TaxPub(DT) 5646 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Nam Estates (P) Ltd. (2022) 183 TR (A) 928 (Karn-HC) : 2021 TaxPub(DT) 5511 (Karn-HC) : (2021) 281 Taxman 7 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Principal officer v. Dy. CIT (2022) 183 TR (A) 957 (Mad-HC) : 2021 TaxPub(DT) 4177 (Mad-HC) : (2021) 438 ITR 680 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - R. K. Palaniswamy v. Pr. CIT (2022) 183 TR (A) 951 (Mad-HC) : 2021 TaxPub(DT) 5289 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Rajendra M. Developers & Builders (P). Ltd. v. Dy. CIT (2022) 183 TR (A) 941 (Pune-Trib) : 2021 TaxPub(DT) 4250 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rameshwar Prasad Shringi v. Pr. CIT (2022) 183 TR (A) 968 (JP-Trib) : 2021 TaxPub(DT) 5471 (Jp-Trib) : (2021) 92 ITR (Trib) 652 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rekha Dhirajlal Khimasia v. ITO (2022) 183 TR (A) 953 (Guj-HC) : 2021 TaxPub(DT) 2798 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ronnie Mehta v. Pr. CIT (2022) 183 TR (A) 975 (Bom-HC) : 2021 TaxPub(DT) 5036 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Shyam Corporation v. Pr. CIT (2022) 183 TR (A) 970 (Surat-Trib) : 2021 TaxPub(DT) 3043 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Sri Sai Cashews v. Chief CIT (2022) 183 TR (A) 960 (Ori-HC) : 2021 TaxPub(DT) 4706 (Ori-HC) : (2021) 438 ITR 407 (Ori) |
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| INCOME TAX : CASE LAW DIGESTS - Sundaram Non-Conventional Energy Systems Ltd. v. Asstt. CIT (2022) 183 TR (A) 944 (Mad-HC) : 2021 TaxPub(DT) 4656 (Mad-HC) : (2021) 438 ITR 124 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Sunshine Tracon (P) Ltd v. Pr. CIT (2022) 183 TR (A) 973 (Kol-Trib) : 2021 TaxPub(DT) 4707 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sutherland Global Services (P) Ltd. v. CIT & Ors. (2022) 183 TR (A) 954 (Mad-HC) : 2021 TaxPub(DT) 4288 (Mad-HC) : (2021) 436 ITR 122 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - T. Nanda Kishore & Ors. v. Dy. CIT (2022) 183 TR (A) 960 (Hyd-Trib) : 2021 TaxPub(DT) 3521 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tata Securities Ltd. v. Dy. CIT (2022) 183 TR (A) 934 (Mum-Trib) : 2021 TaxPub(DT) 4575 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Udhna Udhyognagar Sahakari Sangh Ltd. v. Asstt. CIT (2022) 183 TR (A) 929 (Surat-Trib) : 2021 TaxPub(DT) 2801 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Vasudeva Cotton Products Ltd. v. ITO (2022) 183 TR (A) 941 (Hyd-Trib) : 2021 TaxPub(DT) 2810 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vijay Kumar Agarwal v. ITO (2022) 183 TR (A) 950 (JP-Trib) : 2021 TaxPub(DT) 3007 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vijay Laxmi Garg v. Pr. CIT (2022) 183 TR (A) 973 (Jod-Trib) : 2021 TaxPub(DT) 5047 (Jod-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - VIP Group Housing Society v. ITO (2022) 183 TR (A) 942 (JP-Trib) : 2021 TaxPub(DT) 3647 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vodafone India Services (P) Ltd. v. Dy. CIT (International Taxation) (2022) 183 TR (A) 963 (Mum-Trib) : 2021 TaxPub(DT) 4666 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Wig Brothers India (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 966 (Del-Trib) : 2021 TaxPub(DT) 5534 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - XYZ Inc., In re (2022) 183 TR (A) 965 (AAR-New Delhi) : 2021 TaxPub(DT) 2704 (AAR (DELHI)) : (2021) 434 ITR 49 (AAR (DELHI)) |
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| INTERNATIONAL TAXATION : ARTICLES - Transfer Pricing Related Changes in the Finance Bill, 2022—CA. JYOTI JAIN |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Addl. DIT v. Asia Today Ltd. (2022) 183 TR (B) 983 (Mum-Trib) : 2021 TaxPub(DT) 669 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Edenred (P) Ltd. v. Dy. CIT (2022) 183 TR (B) 981 (Mum-Trib) : 2021 TaxPub(DT) 5368 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Gemological Institute International, Inc C/o Gia India Laboratory (P) Ltd. v. Asstt. CIT (2022) 183 TR (B) 982 (Mum-Trib) : 2021 TaxPub(DT) 5597 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Husco International Inc. v. Asstt. CIT (2022) 183 TR (B) 982 (Pune-Trib) : 2021 TaxPub(DT) 5702 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Inter Continental Hotels Group (Asia Pacific) Pte. Ltd. v. Asstt. CIT (2022) 183 TR (B) 980 (Del-Trib) : 2021 TaxPub(DT) 5705 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Myntra Designs (P) Ltd. v. Dy. CIT (2022) 183 TR (B) 986 (Bang-Trib) : 2021 TaxPub(DT) 5225 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pandit Deendayal Petroleum University 'PDPU' v. ITO (2022) 183 TR (B) 985 (Ahd-Trib) : 2021 TaxPub(DT) 2189 (Ahd-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pr. CIT v. Puma Sports India (P) Ltd. (2022) 183 TR (B) 985 (Karn-HC) : 2021 TaxPub(DT) 1868 (Karn-HC) : (2021) 434 ITR 69 (Karn) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Open to look into restaurants demand for higher GST rate with ITC benefit |
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| CORPORATE LAWS & GST : ARTICLES - Budget 2022—Proposed Changes in GST—AKASH PHOPHALIA |
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