| INCOME TAX : STATUTES - Guidelines Under Clause (23FE) of Section 10 of the Income Tax Act, 1961—Circular No. 9 of 2022, dtd. 9-5-2022 [F. No.370142/2/2022-TPL] |
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| INCOME TAX : STATUTES - Guidelines for Compulsory Selection of Returns for Complete Scrutiny during the Financial Year 2022-23—Guidelines, dtd. 11-5-2022 [F.No.225/81/2022/ ITA-II] |
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| INCOME TAX : STATUTES - Implementation of the Judgment of the Hon'ble Supreme Court dated 04-05-2022 (2022 SCC Online SC 543) (Union of India v. Ashish Agarwal)—Instruction Regarding—Instruction No. 01/2022, dtd. 11-5-2022 [F. No 279/Misc./M-51/2022-ITJ] |
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| INCOME TAX : STATUTES - CBDT Derognises Commissioner of Income Tax (Exemption), Bengaluru as Authority for Purposes of Rule 2C/5A/11AA and 17A—Notification No. 52/2022, dtd. 9-5-2022 [F. No. 370142/4/2021-TPL] |
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| INCOME TAX : STATUTES - Income Tax (Twelfth Amendment) Rules, 2022—Amendment of Rule 44E—Substitution of Form No. 34C to Form No. 34EA—Notification No. 49/2022, dtd. 5-5-2022 [F.No.370142/6/2022-TPL] |
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| INCOME TAX : STATUTES - Income Tax Amendment (Thirteenth Amendment) Rules, 2022—Insertion of Rule 2DCA—Substitution of Form Nos. 10BBB to 10BBD—Notification No. 50/2022, dtd. 6-5-2022 [F. No. 370142/2/2022-TPL] |
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| INCOME TAX : STATUTES - Income Tax (Fourteenth Amendment) Rules, 2022—Amendments in Form No. 3CF, 10A, 10AB and 10BD—Substitution of Form No. 10BE—Notification No. 51/2022, dtd. 9-5-2022 [F. No. 370142/4/2021-TPL] |
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| INCOME TAX : STATUTES - Income Tax (Fifteenth Amendment) Rules, 2022—Amendment of Rule 114—Insertion of Rule 114BA and 114BB—Notification No. 53/2022, dtd. 10-5-2022 [F.No. 370142/49/2020-TPL] |
76
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| INCOME TAX : ARTICLES - Search and Survey Proceedings Vis-a-vis Finance Act, 2022—CA. NISHA BHANDARI |
79
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| INCOME TAX : ARTICLES - Whether Digitally Signing of the Notice is the Proper Issuance of Notice When the Same is Sent by e-mail after the Period of Limitation?—AKHILESH KUMAR SAH |
85
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| INCOME TAX : CASE LAW DIGESTS - ADA Cellworks Wireless Engg (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 324 (Mum-Trib) : 2022 TaxPub(DT) 1378 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Advanced Enzyme Technologies Ltd. v. Asstt. CIT (2022) 185 TR (A) 329 (Mum-Trib) : 2022 TaxPub(DT) 751 (Mum-Trib) |
97
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| INCOME TAX : CASE LAW DIGESTS - Albama Infra (P) Ltd. v. ITO (2022) 185 TR (A) 324 (Del-Trib) : 2022 TaxPub(DT) 665 (Del-Trib) |
92
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| INCOME TAX : CASE LAW DIGESTS - Aptean India (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 325 (Bang 'B'-Trib) : 2022 TaxPub(DT) 793 (Bang 'B'-Trib) : (2022) 93 ITR (Trib) 388 (Bang 'B'-Trib) |
93
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Arun Kumar Agarwal (2022) 185 TR (A) 337 (Hyd-Trib) : 2022 TaxPub(DT) 163 (Hyd-Trib) |
105
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| INCOME TAX : CASE LAW DIGESTS - Concern India Foundation v. Dy. CIT (2022) 185 TR (A) 331 (Mum-Trib) : 2022 TaxPub(DT) 860 (Mum-Trib) |
100
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| INCOME TAX : CASE LAW DIGESTS - Gangagen Biotechnologies (P) Ltd. v. Pr. CIT (2022) 185 TR (A) 335 (Bang-Trib) : 2022 TaxPub(DT) 1180 (Bang-Trib) |
104
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| INCOME TAX : CASE LAW DIGESTS - Ireo Waterfront (P) Ltd. v. ACIT (2022) 185 TR (A) 325 (Del-Trib) : 2022 TaxPub(DT) 1246 (Del-Trib) |
94
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| INCOME TAX : CASE LAW DIGESTS - Jindal Export & Import (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 323 (Del-Trib) : 2022 TaxPub(DT) 1403 (Del-Trib) |
91
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| INCOME TAX : CASE LAW DIGESTS - Krishnaben Ghanshyambhai Patel v. ITO (2022) 185 TR (A) 322 (Srt-Trib) : 2022 TaxPub(DT) 791 (Surat Bench) |
90
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| INCOME TAX : CASE LAW DIGESTS - Late Chiranjilal Agarwal (Legal Heir Sameer Agarwal) v. Astt. CIT (2022) 185 TR (A) 337 (Kol-Trib) : 2022 TaxPub(DT) 156 (Kol-Trib) |
106
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| INCOME TAX : CASE LAW DIGESTS - Madhucon Projects Ltd. v. Dy. CIT/Asstt. CIT (2022) 185 TR (A) 322 (Hyd-Trib) : 2022 TaxPub(DT) 738 (Hyd-Trib) |
90
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| INCOME TAX : CASE LAW DIGESTS - Omics Online Publishing (P) Ltd. v. ITO (2022) 185 TR (A) 333 (Hyd-Trib) : 2022 TaxPub(DT) 1352 (Hyd-Trib) |
102
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Berger Paints India Ltd. (2022) 185 TR (A) 328 (Cal-HC) : 2022 TaxPub(DT) 1038 (Cal-HC) |
96
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| INCOME TAX : CASE LAW DIGESTS - Rajasthan Creative Alliance Network v. CIT (2022) 185 TR (A) 321 (JP-Trib) : 2022 TaxPub(DT) 737 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rena Sahakari Sakhar Karkhana Ltd. v. Pr. CIT (2022) 185 TR (A) 335 (Pune-Trib) : 2022 TaxPub(DT) 787 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tata Rice Mills v. ITO (2022) 185 TR (A) 326 (Asr-Trib) : 2022 TaxPub(DT) 1437 (Amr-Trib) |
95
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| INCOME TAX : CASE LAW DIGESTS - Vijay Processors (P) Ltd. v. ACIT (2022) 185 TR (A) 323 (Del-Trib) : 2022 TaxPub(DT) 1445 (Del-Trib) |
92
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Aptean India (P) Ltd. v. Dy. CIT (2022) 185 TR (B) 340 (Bang 'B'-Trib) : 2022 TaxPub(DT) 793 (Bang 'B'-Trib) : (2022) 93 ITR (Trib) 388 (Bang 'B'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - INCOME TAX : CASE LAW DIGESTS - Tecnotree Convergence (P) Ltd. v. Dy. CIT (2022) 185 TR (B) 340 (Bang-Trib) : 2022 TaxPub(DT) 223 (Bang-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Panel for 28% GST on casino, online gaming: West Bengal FM Bhattacharya |
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| CORPORATE LAWS & GST : STATUTES - Standard Operating Procedure (SOP) for Scrutiny of Returns for FY 2017-18 and 2018-19—Instruction No. 02/2022-GST, dtd. 22-3-2022 [CBIC-20006/4/2022-GST] |
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| CORPORATE LAWS & GST : ARTICLES - Parameters for Selection of Case for Scrutiny Under GST—AKASH PHOPHALIA |
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| CORPORATE LAWS & GST : ARTICLES - Dormant Status : A Handy Instrument for Inactive Companies—PRAGYA LALWANI |
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