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TR Vol-184 Issue-3, 21-Mar-2022
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INCOME TAX : NEWS YOU CAN USE - EPFO : Provident fund interest rate for FY22 lowered to four-decade low of 8.1% 2 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax Department : IT dept offices to open on all Saturdays in March after FM's rap 2 >>   
INCOME TAX : ARTICLES - Finance Bill, 2022 : Proposals Regarding Reassessment—CA. MANOJ GUPTA 4 >>   
INCOME TAX : ARTICLES - Unreasonable Benefit to Trustees or Other Specified Persons Attract Penalty Under Section 271AAE—Harsh Proposal by Finance Bill, 2022—CA. NISHA BHANDARI 16 >>   
INCOME TAX : ARTICLES - Carry Forward and Set-off of Losses—Some Fine Prints—SRIVATSAN RANGANATHAN 19 >>   
INCOME TAX : CASE LAW DIGESTS - Advik Hi-Tech (P) Ltd. v. Dy. CIT (2022) 184 TR (A) 300 (Pune-Trib) : 2020 TaxPub(DT) 5436 (Pune-Trib) : (2021) 85 ITR (Trib) 535 (Pune-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Ahmed Shareef v. Dy. CIT (2022) 184 TR (A) 304 (Bang-Trib) : 2021 TaxPub(DT) 1612 (Bang-Trib) : (2021) 189 ITD 522 (Bang-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Ami Ashish Shah v. ITO (2022) 184 TR (A) 318 (Guj-HC) : 2021 TaxPub(DT) 1744 (Guj-HC) : (2022) 440 ITR 417 (Guj) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Anilbhai Chunilal Bhayani v. ITO (2022) 184 TR (A) 268 (Rjk-Trib) : 2021 TaxPub(DT) 1616 (Rkt-Trib) 36 >>   
INCOME TAX : CASE LAW DIGESTS - Anjuman-E-Himayat-E-Islam v. Asstt. DIT (2022) 184 TR (A) 261 (Mad-HC) : 2021 TaxPub(DT) 2427 (Mad-HC) : (2021) 436 ITR 139 (Mad) 29 >>   
INCOME TAX : CASE LAW DIGESTS - Anupama Bharat Gupta v. ITO (2022) 184 TR (A) 329 (Ahd-Trib) : 2021 TaxPub(DT) 2277 (Ahd-Trib) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Humboldt Wedag India (P) Ltd. (2022) 184 TR (A) 277 (Del-Trib) : 2021 TaxPub(DT) 2400 (Del-Trib) 45 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Krishan Lal Madhok (2022) 184 TR (A) 298 (Del-Trib) : 2021 TaxPub(DT) 4162 (Del-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sunderdeep Construction (P) Ltd. (2022) 184 TR (A) 289 (Ind-Trib) : 2021 TaxPub(DT) 1789 (Ind-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Aurora Educational Socieity v. Pr. CIT (2022) 184 TR (A) 327 (Hyd-Trib) : 2021 TaxPub(DT) 2280 (Hyd-Trib) : (2021) 190 ITD 481 (Hyd-Trib) 27 >>   
INCOME TAX : CASE LAW DIGESTS - Bajaj Holdings & Investment Ltd. v. Dy. CIT (2022) 184 TR (A) 266 (Mum-Trib) : 2021 TaxPub(DT) 2891 (Mum-Trib) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Batliboi Ltd. v. Dy. CIT (2022) 184 TR (A) 293 (Mum-Trib) : 2021 TaxPub(DT) 2895 (Mum-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Best Heat Treatment Services v. Asstt. CIT (2022) 184 TR (A) 279 (Chen-Trib) : 2021 TaxPub(DT) 1705 (Chenn-Trib) 47 >>   
INCOME TAX : CASE LAW DIGESTS - Bhiryani Dadlani Sales Agencies (P) Ltd. v. ITO (2022) 184 TR (A) 268 (Mum-Trib) : 2021 TaxPub(DT) 2870 (Mum-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Bhola Food Products (P) Ltd. v. Jt. CIT (2022) 184 TR (A) 281 (All-Trib) : 2021 TaxPub(DT) 1405 (All-Trib) : (2021) 188 ITD 653 (All-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Brij Gopal Chauhan v. ITO (2022) 184 TR (A) 312 (Del-Trib) : 2021 TaxPub(DT) 1747 (Del-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Bul Infradevelopers (P). Ltd. v. ITO (2022) 184 TR (A) 330 (Mum-Trib) : 2021 TaxPub(DT) 1969 (Mum-Trib) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Camphor & Allied Products Ltd. v. Dy. CIT (2022) 184 TR (A) 273 (Ahd-Trib) : 2021 TaxPub(DT) 988 (Ahd-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Onmobile Global Ltd. (2022) 184 TR (A) 260 (Karn-HC) : 2021 TaxPub(DT) 560 (Karn-HC) 29 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Ramacanta Velingkar Minerals (2022) 184 TR (A) 261 (Bom-HC) : 2020 TaxPub(DT) 5565 (Bom-HC) : (2021) 430 ITR 161 (Bom) : (2021) 277 Taxman 299 (Bom) 29 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. S.R.A. Systems Ltd. (2022) 184 TR (A) 259 (Mad-HC) : 2021 TaxPub(DT) 498 (Mad-HC) : (2021) 431 ITR 294 (Mad) : (2021) 280 Taxman 164 (Mad) 28 >>   
INCOME TAX : CASE LAW DIGESTS - Coffeeday Global Ltd. v. Addl. CIT (2022) 184 TR (A) 266 (Karn-HC) : 2021 TaxPub(DT) 1603 (Karn-HC) : (2021) 433 ITR 321 (Karn) 34 >>   
INCOME TAX : CASE LAW DIGESTS - Confident Projects (India) (P) Ltd. v. IT Department (2022) 184 TR (A) 331 (Karn-HC) : 2021 TaxPub(DT) 658 (Karn-HC) : (2021) 433 ITR 147 (Karn) : (2021) 279 Taxman 46 (Karn) 99 >>   
INCOME TAX : CASE LAW DIGESTS - Delhi Call Centre (P) Ltd. v. Dy. CIT (2022) 184 TR (A) 271 (Del-Trib) : 2021 TaxPub(DT) 1561 (Del-Trib) 40 >>   
INCOME TAX : CASE LAW DIGESTS - Dish TV India Ltd. v. Dy. CIT (2022) 184 TR (A) 323 (Del-Trib) : 2021 TaxPub(DT) 441 (Del-Trib) : (2021) 85 ITR (Trib) 648 (Del-Trib) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Edelweiss Tokio Life Insurance Co. Ltd. (2022) 184 TR (A) 290 (Mum-Trib) : 2021 TaxPub(DT) 2620 (Mum-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Jayadarshini Housing (P) Ltd. (2022) 184 TR (A) 314 (Hyd-Trib) : 2021 TaxPub(DT) 2246 (Hyd-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Oriental Insurance Co. Ltd. (2022) 184 TR (A) 270 (Del-Trib) : 2021 TaxPub(DT) 1038 (Del-Trib) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Fateh Softech (P) Ltd. v. ITO (2022) 184 TR (A) 298 (Chd-Trib) : 2021 TaxPub(DT) 2979 (Chd-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Goyal Sons Zaveri (P) Ltd. v. Dy. CIT (2022) 184 TR (A) 283 (Del-Trib) : 2021 TaxPub(DT) 2296 (Del-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Hercules Hoists Ltd. v. CIT (2022) 184 TR (A) 269 (Mum-Trib) : 2021 TaxPub(DT) 460 (Mum-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Indusage Advisors Ltd. v. Dy. CIT (2022) 184 TR (A) 295 (Bang-Trib) : 2021 TaxPub(DT) 1253 (Bang-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Joginder Pal v. ITO (2022) 184 TR (A) 264 (Del-Trib) : 2021 TaxPub(DT) 1544 (Del-Trib) 33 >>   
INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Agriculture Insurance Company of India Ltd. (2022) 184 TR (A) 267 (Del-Trib) : 2021 TaxPub(DT) 1713 (Del-Trib) 36 >>   
INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Reliance Communication Infrastructure Ltd. (2022) 184 TR (A) 265 (Mum-Trib) : 2021 TaxPub(DT) 2023 (Mum-Trib) 33 >>   
INCOME TAX : CASE LAW DIGESTS - Kanhaiya Lal Ratogi & Ors. v. UOI (2022) 184 TR (A) 326 (All-HC) : 2021 TaxPub(DT) 1816 (All-HC) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Khivraj Motors (P) Ltd. v. Pr. CIT (2022) 184 TR (A) 265 (Mad-HC) : 2021 TaxPub(DT) 466 (Mad-HC) 34 >>   
INCOME TAX : CASE LAW DIGESTS - Krishna Ramesh Sharma v. Dy. CIT (2022) 184 TR (A) 319 (Mum-Trib) : 2021 TaxPub(DT) 627 (Mum-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Krishna Shiksha Sewa Sansthan v. CIT (E) (2022) 184 TR (A) 262 (All-Trib) : 2021 TaxPub(DT) 2071 (All-Trib) 31 >>   
INCOME TAX : CASE LAW DIGESTS - Meja Urja Nigam (P) Ltd. v. ITO (2022) 184 TR (A) 305 (All-Trib) : 2021 TaxPub(DT) 1424 (All-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Mortex India v. Asstt. CIT (2022) 184 TR (A) 275 (Kol-Trib) : 2021 TaxPub(DT) 2320 (Kol-Trib) 44 >>   
INCOME TAX : CASE LAW DIGESTS - Mumbai SEZ Ltd. v. Dy. CIT (2022) 184 TR (A) 264 (Mum-Trib) : 2021 TaxPub(DT) 2877 (Mum-Trib) 32 >>   
INCOME TAX : CASE LAW DIGESTS - Myhome Developers v. Asstt. CIT (2022) 184 TR (A) 316 (Guj-HC) : 2021 TaxPub(DT) 1350 (Guj-HC) : (2021) 434 ITR 270 (Guj) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Navin Malde v. Asstt. CIT (2022) 184 TR (A) 303 (Ind-Trib) : 2021 TaxPub(DT) 1043 (Ind-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Sony Mobile Communications India (P) Ltd. (2022) 184 TR (A) 311 (Del-HC) : 2021 TaxPub(DT) 2747 (Del-HC) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Precimetal Cast (P) Ltd. v. ITO (2022) 184 TR (A) 258 (Ahd-Trib) : 2021 TaxPub(DT) 100 (Ahd-Trib) 26 >>   
INCOME TAX : CASE LAW DIGESTS - Prestige Estates Projects Ltd. v. Asstt. CIT (2022) 184 TR (A) 322 (Bang-Trib) : 2021 TaxPub(DT) 1383 (Bang-Trib) : (2021) 86 ITR (Trib) 629 (Bang-Trib) : (2021) 188 ITD 711 (Bang-Trib) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Raytheon Company v. ADIT (2022) 184 TR (A) 324 (Del-Trib) : 2021 TaxPub(DT) 1916 (Del-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Raytheon Company v. ADIT (2022) 184 TR (A) 326 (Del-Trib) : 2021 TaxPub(DT) 1916 (Del-Trib) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Sanjiv Ahuja v. ITO (2022) 184 TR (A) 294 (Del-Trib) : 2021 TaxPub(DT) 1371 (Del-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Sheena Industries v. Asstt. CIT (2022) 184 TR (A) 272 (Del-Trib) : 2021 TaxPub(DT) 1822 (Del-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - Soni Hospitals (P) Ltd. v. Asstt. CIT (2022) 184 TR (A) 274 (Jp-Trib) : 2021 TaxPub(DT) 2131 (Jp-Trib) 43 >>   
INCOME TAX : CASE LAW DIGESTS - Sri Vittal Rao Natarajan Conjeevaran v. ITO (2022) 184 TR (A) 294 (Hyd-Trib) : 2021 TaxPub(DT) 2242 (Hyd-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Swastika Pandey v. UOI (2022) 184 TR (A) 330 (All-HC) : 2021 TaxPub(DT) 5040 (All-HC) 99 >>   
INCOME TAX : CASE LAW DIGESTS - Tech Pacific India Ltd. v. Dy. CIT (2022) 184 TR (A) 271 (Mum-Trib) : 2021 TaxPub(DT) 3339 (Mum-Trib) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Vellore Institute of Technology v. CIT (2022) 184 TR (A) 263 (Mad-HC) : 2021 TaxPub(DT) 2434 (Mad-HC) : (2021) 436 ITR 483 (Mad) : (2021) 280 Taxman 402 (Mad) 31 >>   
INCOME TAX : CASE LAW DIGESTS - Vrinda Sharad Bal v. ITO (2022) 184 TR (A) 257 (Bom-HC) : 2021 TaxPub(DT) 2438 (Bom-HC) : (2021) 435 ITR 129 (Bom) 25 >>   
INCOME TAX : CASE LAW DIGESTS - Xchnging Solutions Ltd. v. Dy. CIT (2022) 184 TR (A) 313 (Bang-Trib) : 2021 TaxPub(DT) 222 (Bang-Trib) 81 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Maharashtra CM presents revenue deficit budget; introduces GST Amnesty Scheme 104 >>   
CORPORATE LAWS & GST : STATUTES - Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper Officer Under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and Under the Integrated Goods and Services Tax Act, 2017', Re 105 >>   
CORPORATE LAWS & GST : ARTICLES - Blocking of Negative Credit Balance Under Rules 86A—A Burning Issue— D. RAMACHANDRA RAO 108 >>   
CORPORATE LAWS & GST : ARTICLES - Gold Vaults and Electronic Gold—Novel Concept Introduced by SEBI—CS. IRA BAXI 111 >>   
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