| INCOME TAX : STATUTES - More than 29.8 Lakh Major Tax Audit Reports (TARs) filed on the e-Filing Portal of the Income Tax Department—Press Release, dtd. 16-2-2022 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches on a Group Engaged in Organizing Multi-State Gaming Activities, Online Betting, etc.—Press Release, dtd. 24-2-2022 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Capital Gains—Private Specific Trust—Computation of long-term capital gains—Tax treatment thereof |
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| INCOME TAX : ARTICLES - Updated Return : A Novel Idea—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Computation of Taxable Income in Case of Non-Availability of Exemption Under Section 11 or Under Section 10(23C)—Clarification Thereto by Finance Bill, 2022—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Ethics, Moral Public Policy et al and Pharma Companies—SRIVATSAN RANGANATHAN |
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| INCOME TAX : CASE LAW DIGESTS - 99 Hind Suraksha (P) Ltd. v. Dy. CIT (2022) 184 TR (A) 41 (Del-Trib) : 2021 TaxPub(DT) 5632 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Abis Broiler (P) Ltd. v. Asstt. CIT (2022) 184 TR (A) 100 (Rai-Trib) : 2021 TaxPub(DT) 5636 (Raipur Bench) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Fancy Diamonds India (P) Ltd. (2022) 184 TR (A) 87 (Mum-Trib) : 2021 TaxPub(DT) 5444 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Oxigen Services India (P) Ltd. (2022) 184 TR (A) 39 (Del-Trib) : 2021 TaxPub(DT) 5614 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ananta Landmark (P) Ltd. v. Dy. CIT/Pr. CIT/UOI & Ors. (2022) 184 TR (A) 90 (Bom-HC) : 2021 TaxPub(DT) 5644 (Bom-HC) : (2021) 439 ITR 168 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Anila Rasiklal Mehta v. Dy. CIT (2022) 184 TR (A) 69 (Mum-Trib) : 2021 TaxPub(DT) 5135 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Anjani Infra v. Dy. CIT (2022) 184 TR (A) 49 (Surat-Trib) : 2021 TaxPub(DT) 5648 (Surat-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asit Dixit v. ITO (2022) 184 TR (A) 84 (Jab-Trib) : 2021 TaxPub(DT) 5584 (Jab-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Ankit Nivesh & Management (P) Ltd. (2022) 184 TR (A) 94 (Del-Trib) : 2021 TaxPub(DT) 5875 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Bajaj Hindusthan Sugar Ltd. (2022) 184 TR (A) 89 (Mum-Trib) : 2021 TaxPub(DT) 5180 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Fancy Diamonds India (P) Ltd. (2022) 184 TR (A) 73 (Mum-Trib) : 2021 TaxPub(DT) 5444 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Harvansh P. Chawla (2022) 184 TR (A) 38 (Del-Trib) : 2021 TaxPub(DT) 2528 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Lifestyle International (P) Ltd. (2022) 184 TR (A) 48 (Bang-Trib) : 2021 TaxPub(DT) 2257 (Bang-Trib) : (2021) 88 ITR (Trib) 79 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Oxigen Services India (P) Ltd. (2022) 184 TR (A) 41 (Del-Trib) : 2021 TaxPub(DT) 5614 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Pushpa Madan Sharma (2022) 184 TR (A) 73 (Mum-Trib) : 2021 TaxPub(DT) 5574 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. State Infrastructure & Industrial Development Corp. of Uttarakhand (2022) 184 TR (A) 77 (Dehradun -Trib) : 2021 TaxPub(DT) 3446 (Dehradun Tribunal) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Yashovardhan Tyagi (2022) 184 TR (A) 52 (Del-Trib) : 2021 TaxPub(DT) 3923 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bevel Gears (India) (P) Ltd. v. Asstt. CIT (2022) 184 TR (A) 42 (Bang-Trib) : 2021 TaxPub(DT) 6005 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bpip Infra (P) Ltd. & Ors. v. ITO & Ors. (2022) 184 TR (A) 85 (Raj-HC) : 2021 TaxPub(DT) 6511 (Raj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Brash Steels (P) Ltd. v. ITO (2022) 184 TR (A) 62 (Del-Trib) : 2021 TaxPub(DT) 4412 (Del-Trib) : (2021) 91 ITR (Trib) 19 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - BSCPL Infrastructure Ltd. v. Dy. CIT (2022) 184 TR (A) 47 (Hyd-Trib) : 2021 TaxPub(DT) 6298 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Association of State Road Transport Undertakings (2022) 184 TR (A) 35 (Del-HC) : 2021 TaxPub(DT) 5544 (Del-HC) : (2021) 283 Taxman 555 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Reliance Energy Ltd. (2022) 184 TR (A) 76 (SC) : 2021 TaxPub(DT) 2448 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Rishabh Infopark (P). Ltd. (2022) 184 TR (A) 76 (Mad-HC) : 2021 TaxPub(DT) 3867 (Mad-HC) : (2021) 282 Taxman 143 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Dhani Ram v. ITO (2022) 184 TR (A) 67 (Del-Trib) : 2021 TaxPub(DT) 5780 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dolphin Drilling Ltd. v. Dy. CIT (2022) 184 TR (A) 32 (Dehraun-Trib) : 2021 TaxPub(DT) 5025 (Dehradun-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dr. Vishan Swaroop Gupta v. ITO (2022) 184 TR (A) 66 (JP-Trib) : 2021 TaxPub(DT) 2504 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT (LTU) v. Sonata Information Technology Ltd. (2022) 184 TR (A) 33 (Mum 'G'-Trib) : 2021 TaxPub(DT) 5500 (Mum 'G'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Dee Development Engineers Ltd. (2022) 184 TR (A) 38 (Del-Trib) : 2021 TaxPub(DT) 2025 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. HTL Ltd. (2022) 184 TR (A) 49 (Del-Trib) : 2021 TaxPub(DT) 5600 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Palava Dwellers (P) Ltd. (2022) 184 TR (A) 102 (Mum-Trib) : 2021 TaxPub(DT) 6401 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Garg Zevar Palace (P) Ltd. v. ITO (2022) 184 TR (A) 85 (Del-Trib) : 2021 TaxPub(DT) 2161 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Govindbhai G. Bharwad v. Dy. CIT (2022) 184 TR (A) 59 (Ahd-Trib) : 2021 TaxPub(DT) 1851 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gul Manoharlal Makhijani v. CIT (2022) 184 TR (A) 68 (Mum-Trib) : 2021 TaxPub(DT) 3103 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gyan Gems (P) Ltd. v. ITO (2022) 184 TR (A) 91 (Guj-HC) : 2021 TaxPub(DT) 2953 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Impact Retailtech Fund (P) Ltd. v. ITO (2022) 184 TR (A) 63 (Mum-Trib) : 2021 TaxPub(DT) 2227 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Implenia Services & Solutions (P) Ltd. v. Dy. Asstt. CIT & Ors. (2022) 184 TR (A) 88 (Bom-HC) : 2021 TaxPub(DT) 6262 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Interglobe Enterprises (P) Ltd. v. National Faceless Assessment Centre (2022) 184 TR (A) 82 (Del-HC) : 2021 TaxPub(DT) 3952 (Del-HC) : (2021) 282 Taxman 357 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Elgen (India) (P) Ltd. (2022) 184 TR (A) 31 (Hyd-Trib) : 2021 TaxPub(DT) 2659 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. N.G. Group (2022) 184 TR (A) 55 (Mum-Trib) : 2021 TaxPub(DT) 6336 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Nabinagar Power Generating Co. (P) Ltd. (2022) 184 TR (A) 60 (Del-Trib) : 2021 TaxPub(DT) 2629 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Pankaj K. Choudhary & Ors. (2022) 184 TR (A) 74 (Surat-Trib) : 2021 TaxPub(DT) 5578 (Surat-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Prabhu Dhananjayan (HUF) (2022) 184 TR (A) 32 (Chen-Trib) : 2021 TaxPub(DT) 2194 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Joseph Mudaliar v. Dy. CIT (2022) 184 TR (A) 58 (Mum-Trib) : 2021 TaxPub(DT) 5189 (Mum-Trib) : (2021) 191 ITD 719 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Wearit Global Ltd. (2022) 184 TR (A) 40 (Kol-Trib) : 2021 TaxPub(DT) 3199 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - K. Vishweshwar Reddy v. ITO (2022) 184 TR (A) 58 (Hyd-Trib) : 2021 TaxPub(DT) 3709 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kaneria Granito Ltd. v. Dy. CIT (2022) 184 TR (A) 80 (Surat-Trib) : 2021 TaxPub(DT) 2650 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Karnataka Soaps and Detergents Ltd. v. Asstt. CIT (LTU) (2022) 184 TR (A) 45 (Bang-Trib) : 2021 TaxPub(DT) 4783 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - KEN Consulting (P) Ltd. v. Dy. CIT (2022) 184 TR (A) 56 (Bang-Trib) : 2021 TaxPub(DT) 3155 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kusum Gupta v. UOI & Anr. (2022) 184 TR (A) 92 (J&K & Ladak-HC) : 2021 TaxPub(DT) 5555 (J&K-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Lakhmi Chand Tejoo Mal v. Asstt. CIT (2022) 184 TR (A) 90 (Del-Trib) : 2021 TaxPub(DT) 4581 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Late Bhupendra Bhikhalal Desai (Since Decd.) v. ITO (2022) 184 TR (A) 95 (Guj-HC) : 2021 TaxPub(DT) 1589 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Late Ram Avtar Bhageria v. Asstt. CIT & Anr. (2022) 184 TR (A) 86 (Del-Trib) : 2021 TaxPub(DT) 5645 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Manoj Kumar v. Asstt. CIT (2022) 184 TR (A) 43 (Del-Trib) : 2021 TaxPub(DT) 1629 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mirah Dekor (P) Ltd. v. Dy. CIT (2022) 184 TR (A) 38 (Mum-Trib) : 2021 TaxPub(DT) 5223 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Modtech Industries & Ors. v. Dy. CIT (2022) 184 TR (A) 94 (Del-Trib) : 2021 TaxPub(DT) 5610 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mrunal H. Shah v. Asstt. CIT (2022) 184 TR (A) 75 (Mum-Trib) : 2021 TaxPub(DT) 2813 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nirpal Singh v. ITO (2022) 184 TR (A) 39 (Del-Trib) : 2021 TaxPub(DT) 2093 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Om Prakash, v. ITO (2022) 184 TR (A) 98 (Asr-Trib) : 2021 TaxPub(DT) 5572 (Amr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Rediff. com India Ltd. (2022) 184 TR (A) 47 (Bom-HC) : 2021 TaxPub(DT) 5548 (Bom-HC) : (2021) 283 Taxman 552 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Silemankhan & Mahaboobkhan (2022) 184 TR (A) 101 (AP-HC) : 2021 TaxPub(DT) 3882 (AP-HC) : (2021) 437 ITR 260 (AP) : (2021) 282 Taxman 403 (AP) |
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| INCOME TAX : CASE LAW DIGESTS - Priyamvada Jaiswal v. ITO (2022) 184 TR (A) 88 (Lkw-Trib) : 2021 TaxPub(DT) 5616 (Luck-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajat Deb v. ITO (International Taxation) (2022) 184 TR (A) 97 (Bang-Trib) : 2021 TaxPub(DT) 5792 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rambhai Mafatlal Patel v. ITO (2022) 184 TR (A) 92 (Guj-HC) : 2021 TaxPub(DT) 1772 (Guj-HC) : (2021) 281 Taxman 196 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Rao Computer Consultants (P.) Ltd. v. Dy. CIT (2022) 184 TR (A) 37 (Karn-HC) : 2021 TaxPub(DT) 4185 (Karn-HC) : (2021) 281 Taxman 236 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Ridhi Agro Cold Care v. ITO (2022) 184 TR (A) 78 (Hyd-Trib) : 2021 TaxPub(DT) 4847 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Royal Touch Fablon (P) Ltd. v. Dy. CIT (2022) 184 TR (A) 56 (Kol-Trib) : 2021 TaxPub(DT) 5772 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - S.V. Engineering Constructions India (P) Ltd. v. Dy. CIT (2022) 184 TR (A) 79 (Visakhapatnam-Trib) : 2021 TaxPub(DT) 5661 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Saraswati Educational & Welfare Society v. CIT (2022) 184 TR (A) 36 (Asr-Trib) : 2021 TaxPub(DT) 5204 (Asr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shah & Chheda Homes (P) Ltd. v. CIT (2022) 184 TR (A) 53 (Mum-Trib) : 2021 TaxPub(DT) 5861 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shree Lakadipool Vitthal Mandir v. CIT (2022) 184 TR (A) 36 (Pune-Trib) : 2021 TaxPub(DT) 2815 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Smrutisudha Nayak v. UOI & Ors. (2022) 184 TR (A) 93 (Ori-HC) : 2021 TaxPub(DT) 6257 (Ori-HC) : (2021) 439 ITR 193 (Ori) |
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| INCOME TAX : CASE LAW DIGESTS - Tech Mahindra Business Services Ltd. v. Dy. CIT (2022) 184 TR (A) 34 (Mum-Trib) : 2021 TaxPub(DT) 3449 (Mum-Trib) : (2021) 191 ITD 64 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Trendsutra Client Services (P) Ltd. v. Asstt. CIT (2022) 184 TR (A) 83 (Bom-HC) : 2021 TaxPub(DT) 6152 (Bom-HC) : (2021) 283 Taxman 558 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Vanita Vaswani v. Pr. CIT (2022) 184 TR (A) 101 (Ahd-Trib) : 2021 TaxPub(DT) 5190 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ved Prakash Gupta v. ITO (2022) 184 TR (A) 70 (Del-Trib) : 2021 TaxPub(DT) 5816 (Del-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Income earned from providing guest lectures liable to 18% GST; AAR |
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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 The Financial Year ended on 31-3-2021 under The Companies Act, 2013—General Circular No. 1/202 |
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| CORPORATE LAWS & GST : STATUTES - Companies (Accounts) Amendment Rules, 2022—Amendment in Rule 12—Insertion of Form CSR-2—Notification G.S.R. 107(E), dtd. 11-2-2022 [F. No. 1/19/2013-CL-V-PART III] |
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| CORPORATE LAWS & GST : STATUTES - Section 458 of The Companies Act, 2013, read with Section 17 of The Limited Liability Partnership Act, 2008—Delegation Powers and Functions Vested under section 17 of 2008 Act to Regional Directors—Notification S.O. 623(E |
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| CORPORATE LAWS & GST : STATUTES - Provisional Data Base of Companies and Their Auditors under NFRA Domain as on 31st March, 2021—Press Release, dt. 18-2-2022 |
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| CORPORATE LAWS & GST : ARTICLES - Finance Bill, 2022 vis-a-vis Input Tax Credit—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Conversion of LLP into Company Under the Companies Act, 2013—Procedural Aspects—PRAGYA BHANDARI |
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