| INCOME TAX : STATUTES - Corrigendum to Notification No. 37/2022 (Hindi Version)—Notification No. 45/2022, dtd. 25-4-2022 [F. No. 370142/01/2020–TPL (Part I)] |
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| INCOME TAX : STATUTES - Section 47(viiac) and 47(viiad)—Exemption from Capital Gains to any Transfer, in a Relocation, of a Capital Asset by the Original Fund to the Resulting Fund or Unitholder Thereof—Country of Original Fund—Notified Countries—Notification No. 46/2022, dtd. 27-4-2022 [F. No. 370142/1/2022-TPL (Part-I)] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community—Tamilnadu Construction Workers Welfare Board—Notification No. 47/2022, dtd. 28-4-2022 [F.No. 300196/43/2017-ITA-I] |
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| INCOME TAX : STATUTES - Valediction Ceremony of the 74th Batch of Indian Revenue Service in NADT, Nagpur—Press Release, dtd. 29-4-2022 |
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| INCOME TAX : STATUTES - Income Tax (Eleventh Amendment) Rules, 2022—Insertion of Rule 12AC—Form and Manner of Furnishing Updated Return—Notification No. 48/2022, dtd. 29-4-2022 [F. No. 370142/18/2022-TPL(Part-I)] |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Tax deduction at source—Under Section 194Q—Reckoning of Monetary Limit of Rs. 50,00,000 will be available each year |
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| INCOME TAX : ARTICLES - Source of Funds in Hands of Loan Creditors Need to be Explained—Draconian Amendment by Finance Act, 2022—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Basic Exemption to Non-Residents—Discrimination Revisited—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - Orders of the High Court Should not be Cryptic, Non-Speaking and Non-Reasoned : A Recent Case before the Supreme Court—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - 6th Sense Infrastructure (P) Ltd. v. Pr. DIT (2022) 185 TR (A) 197 (Mad-HC) : 2021 TaxPub(DT) 3035 (Mad-HC) : (2021) 436 ITR 90 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Dy. CIT (2022) 185 TR (A) 144 (Mad-HC) : 2021 TaxPub(DT) 2373 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Af-Taab Investment Company Ltd. v. Asstt. CIT (2022) 185 TR (A) 213 (Mum-Trib) : 2021 TaxPub(DT) 1742 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Agra Development Authority v. Dy. CIT (2022) 185 TR (A) 150 (Agra-Trib) : 2021 TaxPub(DT) 2868 (Agra-Trib) : (2021) 89 ITR (Trib) 490 (Agra-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ajanta Infrastructure Ltd. v. CIT (2022) 185 TR (A) 206 (Pune-Trib) : 2022 TaxPub(DT) 180 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Akbar Mohammad v. Asstt. CIT (2022) 185 TR (A) 160 (Jod-Trib) : 2022 TaxPub(DT) 1228 (Jod) |
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| INCOME TAX : CASE LAW DIGESTS - Alliance Infrastructure Projects (P). Ltd. v. Asstt. CIT (2022) 185 TR (A) 156 (Bang-Trib) : 2021 TaxPub(DT) 4062 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Arpitha Agencies v. Assessing Officer (2022) 185 TR (A) 187 (Karn-HC) : 2022 TaxPub(DT) 939 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Association of Physician of India v. Commissioner (Exemptions) (2022) 185 TR (A) 151 (Amritsar-Trib) : 2022 TaxPub(DT) 110 (Amr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Ansal Properties & Infrastructure Ltd. (2022) 185 TR (A) 214 (Del-Trib) : 2022 TaxPub(DT) 1381 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Matin Builders (P) Ltd. (2022) 185 TR (A) 182 (Chen-Trib) : 2022 TaxPub(DT) 1419 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. S.S. Industries (2022) 185 TR (A) 175 (Bang-Trib) : 2022 TaxPub(DT) 217 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Azamgarh Steel & Power (P) Ltd. v. CPC, Banglore (2022) 185 TR (A) 161 (Del-Trib) : 2021 TaxPub(DT) 3094 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bagaria Properties & Investment (P) Ltd. & Anr. v. UOI & Ors. (2022) 185 TR (A) 194 (Cal-HC) : 2022 TaxPub(DT) 691 (Cal-HC) : (2022) 441 ITR 359 (Cal) |
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| INCOME TAX : CASE LAW DIGESTS - Balaram Suryavanshi v. ITO (2022) 185 TR (A) 171 (Kol-Trib) : 2022 TaxPub(DT) 111 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Billinkote Ramakrishnaiah Jagadeesh v. ITO (2022) 185 TR (A) 147 (Bang-Trib) : 2022 TaxPub(DT) 1166 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bluebird & Penguin (P). Ltd. v. ITO (2022) 185 TR (A) 155 (Chen-Trib) : 2022 TaxPub(DT) 1315 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Champshi Devshi Shah v. ACIT (2022) 185 TR (A) 157 (Mum-Trib) : 2022 TaxPub(DT) 332 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. GMR Energy Ltd. (2022) 185 TR (A) 160 (Karn-HC) : 2021 TaxPub(DT) 3100 (Karn-HC) : (2021) 437 ITR 240 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. SRA Systems Ltd. (2022) 185 TR (A) 147 (Mad-HC) : 2021 TaxPub(DT) 1784 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Dhananjay Marketing (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 186 (Pune-Trib) : 2021 TaxPub(DT) 2749 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dolphin Goods (P) Ltd. v. ITO (2022) 185 TR (A) 175 (Kol-Trib) : 2021 TaxPub(DT) 2750 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Cache Properties (P). Ltd. (2022) 185 TR (A) 152 (Hyd-Trib) : 2021 TaxPub(DT) 3134 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Eagle Fibres (P) Ltd. (2022) 185 TR (A) 192 (Surat-Trib) : 2022 TaxPub(DT) 1322 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. GBTL Ltd. (2022) 185 TR (A) 145 (Mum-Trib) : 2021 TaxPub(DT) 3036 (Mum-Trib) : (2021) 189 ITD 704 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. GSNR Rice Industries (P). Ltd. (2022) 185 TR (A) 179 (Chen-Trib) : 2021 TaxPub(DT) 3249 (Chenn-Trib) : (2021) 90 ITR (Trib) 114 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. GSNR Rice Industries (P.) Ltd. (2022) 185 TR (A) 177 (Chen-Trib) : 2021 TaxPub(DT) 3249 (Chenn-Trib) : (2021) 90 ITR (Trib) 114 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Hexaware Technologies Ltd. (2022) 185 TR (A) 199 (Mum-Trib) : 2021 TaxPub(DT) 3481 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Jubilant Foodworks Ltd. & (Vice-Versa) (2022) 185 TR (A) 163 (Del-Trib) : 2022 TaxPub(DT) 708 (Delhi I-1 Bench) : (2022) 93 ITR (Trib) 1 (Delhi I-1 Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Nav Nirman Sewa Samiti (2022) 185 TR (A) 149 (Del-Trib) : 2021 TaxPub(DT) 2630 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sintex Industries Ltd. (2022) 185 TR (A) 160 (Ahd-Trib) : 2021 TaxPub(DT) 2151 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sukhwani Chawla Erectors (2022) 185 TR (A) 183 (Pune-Trib) : 2022 TaxPub(DT) 937 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ekta Housing (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 173 (Mum-Trib) : 2021 TaxPub(DT) 3003 (Mum-Trib) : (2021) 89 ITR (Trib) 56 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Essilor India (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 154 (Karn-HC) : 2022 TaxPub(DT) 1049 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ganpati Zilla Krishi Audyogik Sar Seva Sahakari Society Ltd. v. ITO (2022) 185 TR (A) 164 (Pune-Trib) : 2021 TaxPub(DT) 2814 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Industrial Co-Operative Credit Society Ltd. v. Pr. CIT (2022) 185 TR (A) 210 (Ahd-Trib) : 2022 TaxPub(DT) 329 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Inox Air Products (P) Ltd. v. Addl. CIT (2022) 185 TR (A) 146 (Pune-Trib) : 2021 TaxPub(DT) 3576 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Deepak Kumar M. Jain (2022) 185 TR (A) 177 (Mum-Trib) : 2021 TaxPub(DT) 3095 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Joginder Kumar Nagpal v. ITO (2022) 185 TR (A) 178 (Chd-Trib) : 2021 TaxPub(DT) 2100 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - K.G. Metal Precision (P) Ltd. v. Asstt. CIT (2022) 185 TR (A) 189 (Mad-HC) : 2022 TaxPub(DT) 130 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Kalinga Conduits Electricables (P) Ltd. v. Pr. CIT (2022) 185 TR (A) 204 (Del-Trib) : 2021 TaxPub(DT) 1599 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kanubhai Vanmalibhai Patel (HUF) v. Pr. CIT (2022) 185 TR (A) 211 (Surat-Trib) : 2021 TaxPub(DT) 3712 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kanwaljit Singh Bakshi v. Asstt. CIT (2022) 185 TR (A) 216 (Del-Trib) : 2022 TaxPub(DT) 1179 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kerala State Beverages Manufacturing & Marketing Corporation Ltd. v. Asstt. CIT (2022) 185 TR (A) 166 (SC) : 2022 TaxPub(DT) 104 (SC) : (2022) 440 ITR 492 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - Kumar Properties and Real Estate (P) Ltd. v. DCIT (2022) 185 TR (A) 152 (Pune-Trib) : 2021 TaxPub(DT) 2412 (Pune-Trib) : (2021) 190 ITD 212 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Lauren Software (P) Ltd. v. ITO (2022) 185 TR (A) 163 (Mum-Trib) : 2022 TaxPub(DT) 200 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Loku Ram Malik v. CIT (2022) 185 TR (A) 194 (Raj-HC) : 2022 TaxPub(DT) 719 (Raj-HC) : (2022) 440 ITR 159 (Raj) |
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| INCOME TAX : CASE LAW DIGESTS - Manoj Jain v. UOI & Ors. (2022) 185 TR (A) 196 (Cal-HC) : 2022 TaxPub(DT) 689 (Cal-HC) : (2022) 441 ITR 418 (Cal) |
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| INCOME TAX : CASE LAW DIGESTS - Mcnally Sayaji Engineering Ltd. v. Asstt. CIT (2022) 185 TR (A) 198 (Cal-HC) : 2022 TaxPub(DT) 614 (Cal-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Mylaram Bhoomaiah v. ITO (2022) 185 TR (A) 189 (Hyd-Trib) : 2021 TaxPub(DT) 2472 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nashik Industrial Park (P). Ltd. v. Asstt. CIT (2022) 185 TR (A) 212 (Pune-Trib) : 2022 TaxPub(DT) 139 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nisha Nandakumar v. Addl./Jt./Dy./Asstt. CIT/ITO (2022) 185 TR (A) 144 (Mad-HC) : 2022 TaxPub(DT) 942 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pal Synthetics Ltd. v. Dy. CIT (2022) 185 TR (A) 202 (Mum-Trib) : 2022 TaxPub(DT) 374 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Berger Paints India Ltd. (2022) 185 TR (A) 155 (Cal-HC) : 2022 TaxPub(DT) 113 (Cal-HC) |
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| INCOME TAX : CASE LAW DIGESTS - R.K. Jain Infra Projects (P) Ltd. v. Pr. CIT (2022) 185 TR (A) 209 (Del-Trib) : 2022 TaxPub(DT) 239 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajesh Devraj Mehra v. ITO (2022) 185 TR (A) 197 (Mum-Trib) : 2022 TaxPub(DT) 1468 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajesh Dewan v. UOI & Ors. (2022) 185 TR (A) 212 (Cal-Trib) : 2022 TaxPub(DT) 928 (Cal-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ramniklal Nathabhai Patel, HUF v. ITO (2022) 185 TR (A) 201 (Ahd-Trib) : 2022 TaxPub(DT) 233 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rasna (P) Ltd. v. Pr. CIT (2022) 185 TR (A) 203 (Ahd-Trib) : 2021 TaxPub(DT) 2127 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Reliance Home Finance Ltd. v. Pr. CIT (2022) 185 TR (A) 207 (Mum-Trib) : 2022 TaxPub(DT) 230 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rishi Sehdev v. Dy. CIT (2022) 185 TR (A) 200 (Del-Trib) : 2022 TaxPub(DT) 1433 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sai Milan v. ITO (2022) 185 TR (A) 188 (Del-Trib) : 2022 TaxPub(DT) 1164 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Samrudha Souharda Credit Co-operative Ltd. v. ITO (2022) 185 TR (A) 185 (Bang-Trib) : 2021 TaxPub(DT) 2097 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Savita Holdings (P) Ltd. v. ITO (2022) 185 TR (A) 190 (Del-Trib) : 2021 TaxPub(DT) 1601 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Seema Singhal v. ITO (2022) 185 TR (A) 191 (Del-Trib) : 2022 TaxPub(DT) 311 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sitaben G. Patel v. ITO (2022) 185 TR (A) 174 (Surat-Trib) : 2021 TaxPub(DT) 3911 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Skava Electric (P) Ltd. v. Asstt./Dy. CIT (2022) 185 TR (A) 162 (Bang-Trib) : 2022 TaxPub(DT) 173 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sudesh Taneja v. ITO (2022) 185 TR (A) 195 (Raj-HC) : 2022 TaxPub(DT) 805 (Raj-HC) : (2022) 442 ITR 289 (Raj) |
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| INCOME TAX : CASE LAW DIGESTS - Sudipta Basu v. ITO (2022) 185 TR (A) 181 (Del-Trib) : 2022 TaxPub(DT) 208 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Swapna Manuel v. Asstt. CIT (2022) 185 TR (A) 191 (Mad-HC) : 2022 TaxPub(DT) 498 (Mad-HC) : (2022) 284 Taxman 651 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Swelect Energy System Ltd. v. Dy. CIT (2022) 185 TR (A) 153 (Chen-Trib) : 2021 TaxPub(DT) 2811 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Town Essential (P) Ltd. v. CIT(A) (2022) 185 TR (A) 172 (Bang-Trib) : 2021 TaxPub(DT) 3456 (Bang-Trib) : (2021) 191 ITD 55 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - TV Today Network Ltd. v. Addl. Commissioner (Appeals) (2022) 185 TR (A) 153 (Del-Trib) : 2022 TaxPub(DT) 92 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Unicare Developer & Infrastructure (P) Ltd. v. ITO (2022) 185 TR (A) 215 (Del-Trib) : 2022 TaxPub(DT) 371 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - VBHDC Value Homes (P) Ltd. v. Addl. CIT (2022) 185 TR (A) 159 (Bang-Trib) : 2022 TaxPub(DT) 1163 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vodafone Idea Ltd. v. Asstt. CIT (2022) 185 TR (A) 205 (Hyd-Trib) : 2022 TaxPub(DT) 221 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Win Star Industries (P). Ltd. v. Dy. CIT (2022) 185 TR (A) 206 (Surat-Trib) : 2021 TaxPub(DT) 3796 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Xerox India Ltd. v. Asstt. CIT (2022) 185 TR (A) 199 (Del-Trib) : 2021 TaxPub(DT) 4055 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Zaveri & Company (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 193 (Guj-Trib) : 2021 TaxPub(DT) 3650 (Guj-HC) : (2021) 437 ITR 100 (Guj) : (2022) 285 Taxman 178 (Guj) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST Council has not sought states' views on hiking tax rates; Report |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST mop-up hits record high of Rs 1.68 trn in April on robust biz activity |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Rs 79,000 crore of GST dues to states pending for FY22; Finance Ministry |
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| CORPORATE LAWS & GST : STATUTES - Companies (Registration of Charges) Amendment Rules, 2022—Amendment of Rule 3—G.S.R. 320(E). dtd. 27-4-2022 [F.No. 01/10/2013 CL-V], |
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| CORPORATE LAWS & GST : STATUTES - Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Second Amendment) Regulations, 2022—Amendments thereof—Notification, dtd. 27-4-2022 [F. No. SEBI/LAD-NRO/GN/2022/82] |
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| CORPORATE LAWS & GST : ARTICLES - GST on Social Care and Charity Services—NARENDRA KUMAR |
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| CORPORATE LAWS & GST : ARTICLES - Donating Entire Assets of Business by a Company—Allowability—CA. JYOTI JAIN |
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