| INCOME TAX : SUBSCRIBER’S QUERIES - Income Tax Return—Assessee being a Firm—Condition of proviso to Section 44AB(a) satisfied—Assessee incurred loss—Due Date for filing ITR |
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| INCOME TAX : ARTICLES - Notices Under Section 148 Under Unamended Law—Position Post Supreme Court Verdict—CA. MANOJ GUPTA |
4
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| INCOME TAX : ARTICLES - TDS Under Section 194H Vis-a-vis Services Provided to Doctors by Pharma Companies for Attending Conferences—CA. NISHA BHANDARI |
25
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| INCOME TAX : ARTICLES - Whether the Issuance of a Show Cause Notice Along with the Draft Assessment Order is Sine Qua non before Passing an Order Under Section 144B of the Act?—AKHILESH KUMAR SAH |
28
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| INCOME TAX : CASE LAW DIGESTS - Alsisar Hotels & Resorts (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 510 (JP-Trib) : 2022 TaxPub(DT) 400 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Anrak Aluminium Ltd. v. Dy. CIT (2022) 185 TR (A) 503 (Hyd-Trib) : 2021 TaxPub(DT) 812 (Hyd-Trib) |
35
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Abhijit Purushottam Pathak (2022) 185 TR (A) 539 (Pune-Trib) : 2022 TaxPub(DT) 938 (Pune-Trib) |
72
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Bajaj Resources Ltd. (2022) 185 TR (A) 505 (Del-Trib) : 2021 TaxPub(DT) 6576 (Del-Trib) |
38
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| INCOME TAX : CASE LAW DIGESTS - Avinash Nivrutti Bhosale v. DCIT (2022) 185 TR (A) 504 (Mum-Trib) : 2022 TaxPub(DT) 209 (Mum-Trib) |
37
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| INCOME TAX : CASE LAW DIGESTS - Bansilal I. Jain v. Pr. CIT (2022) 185 TR (A) 537 (Mum-Trib) : 2021 TaxPub(DT) 223 (Mum-Trib) |
69
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| INCOME TAX : CASE LAW DIGESTS - Churu Zila Sahkari Bhoomi Vikas Bank Ltd. v. Asstt. CIT (2022) 185 TR (A) 508 (JP-Trib) : 2022 TaxPub(DT) 330 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v Kerala State Co-operative Agricultural & Rural Development Bank Ltd. (2022) 185 TR (A) 527 (Ker-HC) : 2021 TaxPub(DT) 6725 (Ker-HC) |
60
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. ADC India Communications Ltd. (2022) 185 TR (A) 518 (Bang-Trib) : 2021 TaxPub(DT) 760 (Bang-Trib) |
51
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Altisource Business Solutions (P) Ltd. (2022) 185 TR (A) 500 (Bang-Trib) : 2021 TaxPub(DT) 1575 (Bang-Trib) : (2021) 88 ITR (Trib) 135 (Bang-Trib) |
32
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Citicorp Services India Ltd. (2022) 185 TR (A) 536 (Mum-Trib) : 2021 TaxPub(DT) 3907 (Mum-Trib) |
68
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. GHCL Ltd. (2022) 185 TR (A) 514 (Ahd-Trib) : 2021 TaxPub(DT) 2665 (Ahd-Trib) |
46
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Jain Irrigation System Ltd. (2022) 185 TR (A) 531 (Pune-Trib) : 2021 TaxPub(DT) 688 (Pune-Trib) |
63
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Jainam Investments (2022) 185 TR (A) 522 (Mum-Trib) : 2021 TaxPub(DT) 1214 (Mum-Trib) |
54
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| INCOME TAX : CASE LAW DIGESTS - Fizaan Commotrade (P) Ltd. v. ITO (2022) 185 TR (A) 523 (Kol-Trib) : 2021 TaxPub(DT) 1386 (Kol-Trib) |
56
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| INCOME TAX : CASE LAW DIGESTS - Gemological Institute of America Inc. v. Addl. CIT (2022) 185 TR (A) 535 (Mum-Trib) : 2021 TaxPub(DT) 2684 (Mum-Trib) : (2021) 88 ITR (Trib) 505 (Mum-Trib) |
68
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| INCOME TAX : CASE LAW DIGESTS - HBN Networks (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 532 (Mum-Trib) : 2021 TaxPub(DT) 426 (Mum-Trib) |
65
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| INCOME TAX : CASE LAW DIGESTS - Huawei Telecommunications (India) (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 513 (Del-Trib) : 2021 TaxPub(DT) 1323 (Del-Trib) |
47
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| INCOME TAX : CASE LAW DIGESTS - Huawei Telecommunications (India) (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 515 (Del-Trib) : 2021 TaxPub(DT) 1323 (Del-Trib) |
46
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| INCOME TAX : CASE LAW DIGESTS - International Fresh Farm Products (India) Ltd. v. Dy. CIT (2022) 185 TR (A) 498 (Chd-Trib) : 2021 TaxPub(DT) 6623 (Chd-Trib) |
30
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Ariba Technologies India (P) Ltd. (2022) 185 TR (A) 500 (Bang-Trib) : 2021 TaxPub(DT) 1577 (Bang-Trib) |
33
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Ekkta Buildwell (P) Ltd. (2022) 185 TR (A) 524 (Del-Trib) : 2022 TaxPub(DT) 249 (Del-Trib) |
57
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| INCOME TAX : CASE LAW DIGESTS - IITO v. Ramaraja Kshatriya Co-operative Credit Society Ltd. (2022) 185 TR (A) 528 (Mum-Trib) : 2021 TaxPub(DT) 1556 (Mum-Trib) |
61
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| INCOME TAX : CASE LAW DIGESTS - ITO v. RKB Services (P) Ltd. (2022) 185 TR (A) 523 (Kol-Trib) : 2021 TaxPub(DT) 646 (Kol-Trib) |
55
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| INCOME TAX : CASE LAW DIGESTS - J.K. International v. Asstt. CIT (2022) 185 TR (A) 512 (Chd-Trib) : 2022 TaxPub(DT) 203 (Chd-Trib) |
44
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| INCOME TAX : CASE LAW DIGESTS - Jayeshkumar & Co. v. UOI & Anr. (2022) 185 TR (A) 529 (Del-HC) : 2022 TaxPub(DT) 941 (Del-HC) : (2022) 441 ITR 592 (Del) |
62
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| INCOME TAX : CASE LAW DIGESTS - Karnataka Realtors (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 521 (Bang-Trib) : 2022 TaxPub(DT) 351 (Bang-Trib) |
54
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| INCOME TAX : CASE LAW DIGESTS - Kishan Dutt Sharma v. Asstt. DIT (CPC) (2022) 185 TR (A) 511 (Bang-Trib) : 2022 TaxPub(DT) 76 (Bang-Trib) |
44
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| INCOME TAX : CASE LAW DIGESTS - Krishna Yadav v. ITO (2022) 185 TR (A) 519 (Del-Trib) : 2022 TaxPub(DT) 1791 (Del-Trib) |
52
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| INCOME TAX : CASE LAW DIGESTS - Loxim Industries Ltd. v. Dy. CIT (2022) 185 TR (A) 501 (Ahd-Trib) : 2021 TaxPub(DT) 1171 (Ahd-Trib) |
34
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| INCOME TAX : CASE LAW DIGESTS - Madhusudan Nyati v. Pr. CIT (2022) 185 TR (A) 537 (Ind-Trib) : 2021 TaxPub(DT) 998 (Ind-Trib) |
70
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| INCOME TAX : CASE LAW DIGESTS - Manish Kumar Bansal v. Office of ITO (2022) 185 TR (A) 534 (Raj-HC) : 2021 TaxPub(DT) 6731 (Raj-HC) |
67
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| INCOME TAX : CASE LAW DIGESTS - N.G. Realty (P) Ltd. v. ITO (2022) 185 TR (A) 526 (Ahd-Trib) : 2022 TaxPub(DT) 312 (Ahd-Trib) |
58
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| INCOME TAX : CASE LAW DIGESTS - Navrathan Jewellers (P). Ltd. v. Asstt. DIT (CPC) (2022) 185 TR (A) 512 (Bang-Trib) : 2022 TaxPub(DT) 141 (Bang-Trib) |
45
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| INCOME TAX : CASE LAW DIGESTS - Pawan Kumar Janghu v. ITO (2022) 185 TR (A) 510 (Del-Trib) : 2022 TaxPub(DT) 1645 (Del-Trib) |
42
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| INCOME TAX : CASE LAW DIGESTS - Plus Plus Consulting & Services (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 508 (Mum-Trib) : 2022 TaxPub(DT) 145 (Mum-Trib) |
41
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Asian Mills (P) Ltd. (2022) 185 TR (A) 515 (Guj-HC) : 2021 TaxPub(DT) 6578 (Guj-HC) |
48
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Dusters Total Solutions Services (P) Ltd. (2022) 185 TR (A) 519 (Karn-HC) : 2021 TaxPub(DT) 1546 (Karn-HC) |
51
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Mahla Real Estate (P) Ltd. (2022) 185 TR (A) 533 (Raj-HC) : 2021 TaxPub(DT) 6522 (Raj-HC) |
66
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| INCOME TAX : CASE LAW DIGESTS - Puran Associates (P). Ltd. v. Dy. CIT (2022) 185 TR (A) 504 (Del-Trib) : 2022 TaxPub(DT) 57 (Del-Trib) |
36
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| INCOME TAX : CASE LAW DIGESTS - Rajiv Gandhi Proudyogiki Vishwa Vidyalaya v. UOI & Ors. (2022) 185 TR (A) 530 (MP-HC) : 2021 TaxPub(DT) 6539 (MP-HC) : (2022) 285 Taxman 208 (MP) |
63
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| INCOME TAX : CASE LAW DIGESTS - Rites Ltd. v. Addl. CIT (2022) 185 TR (A) 499 (Del-Trib) : 2021 TaxPub(DT) 1451 (Del-Trib) |
32
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| INCOME TAX : CASE LAW DIGESTS - S.A. Developers v. Asstt. CIT & Ors. (2022) 185 TR (A) 531 (Bom-HC) : 2021 TaxPub(DT) 6516 (Bom-HC) : (2022) 285 Taxman 238 (Bom) |
64
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| INCOME TAX : CASE LAW DIGESTS - Sachchidanand Tripati v. ITO (2022) 185 TR (A) 540 (Ind-Trib) : 2022 TaxPub(DT) 216 (Ind-Trib) |
72
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| INCOME TAX : CASE LAW DIGESTS - Sarita Gupta v. ITO (2022) 185 TR (A) 522 (Lkw-Trib) : 2021 TaxPub(DT) 592 (Luck-Trib) |
55
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| INCOME TAX : CASE LAW DIGESTS - Sewa Simran Trust v. CIT (2022) 185 TR (A) 502 (Amritsar-Trib) : 2022 TaxPub(DT) 214 (Asr-Trib) |
35
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| INCOME TAX : CASE LAW DIGESTS - Sree Shivalingeshwara Arecanut Traders v. Pr. CIT (2022) 185 TR (A) 538 (Bang-Trib) : 2022 TaxPub(DT) 1250 (Bang-Trib) |
71
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| INCOME TAX : CASE LAW DIGESTS - Sri Basaveshwar Veerashaiva Vidyavardhak Sangha v. Dy. CIT (2022) 185 TR (A) 502 (Bang 'A'-Trib) : 2022 TaxPub(DT) 105 (Bang 'A'-Trib) |
34
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| INCOME TAX : CASE LAW DIGESTS - State Bank of India v. Asstt. CIT (2022) 185 TR (A) 499 (Mum-Trib) : 2021 TaxPub(DT) 1392 (Mum-Trib) |
31
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| INCOME TAX : CASE LAW DIGESTS - Sudesh Taneja v. ITO (2022) 185 TR (A) 520 (Del-Trib) : 2021 TaxPub(DT) 1440 (Del-Trib) : (2021) 188 ITD 687 (Del-Trib) |
53
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| INCOME TAX : CASE LAW DIGESTS - Supreme Industries Ltd. v. Asstt. CIT (2022) 185 TR (A) 498 (Mum-Trib) : 2022 TaxPub(DT) 771 (Mum-Trib) |
31
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| INCOME TAX : CASE LAW DIGESTS - Vimlesh Kumar Sharma v. ITO (2022) 185 TR (A) 518 (Rai-Trib) : 2022 TaxPub(DT) 1678 (Raipur-Trib) |
50
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| INCOME TAX : CASE LAW DIGESTS - VTM Ltd. v. Dy. CIT (2022) 185 TR (A) 527 (Mad-HC) : 2021 TaxPub(DT) 1274 (Mad-HC) : (2021) 433 ITR 182 (Mad) |
59
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| INCOME TAX : CASE LAW DIGESTS - Worldwide Digital HUB (P) Ltd. v. ITO (2022) 185 TR (A) 525 (Surat-Trib) : 2022 TaxPub(DT) 220 (Surat Bench) |
58
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Airports Authority of India v. ITO (2022) 185 TR (B) 544 (Hyd-Trib) : 2021 TaxPub(DT) 2680 (Del-Trib) |
77
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Delval Flow Controls (P) Ltd. v. Dy. CIT (2022) 185 TR (B) 551 (Pune-Trib) : 2021 TaxPub(DT) 1098 (Pune-Trib) |
84
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Disa India Ltd. v. Asstt. CIT (2022) 185 TR (B) 554 (Bang-Trib) : 2021 TaxPub(DT) 343 (Bang-Trib) |
86
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dow Agrosciences India (P) Ltd. v. Asstt. CIT (2022) 185 TR (B) 547 (Mum-Trib) : 2021 TaxPub(DT) 344 (Mum-Trib) |
80
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. ADC India Communications Ltd. (2022) 185 TR (B) 552 (Bang-Trib) : 2021 TaxPub(DT) 760 (Bang-Trib) |
84
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Altisource Business Solutions (P) Ltd. (2022) 185 TR (B) 554 (Bang-Trib) : 2021 TaxPub(DT) 1575 (Bang-Trib) : (2021) 88 ITR (Trib) 135 (Bang-Trib) |
87
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Citicorp Services India Ltd. (2022) 185 TR (B) 559 (Mum-Trib) : 2021 TaxPub(DT) 3907 (Mum-Trib) |
92
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. GHCL Ltd. (2022) 185 TR (B) 542 (Ahd-Trib) : 2021 TaxPub(DT) 2665 (Ahd-Trib) |
75
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Gemological Institute of America Inc. v. Addl. CIT (2022) 185 TR (B) 542 (Mum-Trib) : 2021 TaxPub(DT) 2684 (Mum-Trib) : (2021) 88 ITR (Trib) 505 (Mum-Trib) |
74
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Huawei Telecommunications (India) (P) Ltd. v. Dy. CIT (2022) 185 TR (B) 553 (Del-Trib) : 2021 TaxPub(DT) 1323 (Del-Trib) |
86
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ITO v. Ariba Technologies India (P) Ltd. (2022) 185 TR (B) 545 (Bang-Trib) : 2021 TaxPub(DT) 1577 (Bang-Trib) |
77
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Microsoft India (R&D) (P) Ltd. v. Pr. CIT (2022) 185 TR (B) 562 (Del-Trib) : 2021 TaxPub(DT) 361 (Del-HC) : (2021) 431 ITR 483 (Del) |
95
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Prometric Testing (P) Ltd. v. Dy. CIT (2022) 185 TR (B) 557 (Del-Trib) : 2021 TaxPub(DT) 745 (Del-Trib) |
90
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - RFS India Telecom (P) Ltd. v. Asstt. CIT (2022) 185 TR (B) 552 (Del-Trib) : 2021 TaxPub(DT) 846 (Del-Trib) |
85
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Rolls-Royce Marine India (P) Ltd. v. Dy. CIT (2022) 185 TR (B) 550 (Mum-Trib) : 2021 TaxPub(DT) 1913 (Mum-Trib) |
83
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sandvik AB v. Dy. CIT (2022) 185 TR (B) 543 (Pune-Trib) : 2021 TaxPub(DT) 242 (Pune-Trib) : (2021) 85 ITR (Trib) 593 (Pune-Trib) |
76
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Synechron Technologies (P) Ltd. v. Asstt. CIT (2022) 185 TR (B) 555 (Pune-Trib) : 2021 TaxPub(DT) 1580 (Pune-Trib) |
87
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Govt may levy 28% GST on casinos, online gaming as GoM finalises report |
104
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST Council likely to modify monthly tax payment form for ITC clarity |
104
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST Council will work like it has for 5 years; Tarun Bajaj on SC verdict |
105
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Recommendations of GST Council not binding on the Centre, states; SC |
106
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| CORPORATE LAWS & GST : STATUTES - Clarification on Passing of Ordinary and Special Resolutions by Companies Under The Companies Act, 2013, r/w Rules made Thereunder on Account of Covid-19—Extension of Timeline—General Circular No. 3/2022, dtd. 5-5-2022 [F |
107
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| CORPORATE LAWS & GST : STATUTES - Clarification of Holding of Annual General Meeting (AGM) through Video Conference (VC) or Other Audio Visual Means (OAVM)—General Circular No. 2/2022, dtd. 5-5-2022 [F. No. Policy-17/57/2021-CL-MCA] |
107
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| CORPORATE LAWS & GST : STATUTES - Companies (Prospectus and Allotment of Securities) Amendment Rules, 2022—Amendment in Rule 14 and Form PAS-4—Notification G.S.R. 338 (E), dtd. 5-5-2022 [F. No. 1/21/2013-CL-V] |
108
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| CORPORATE LAWS & GST : STATUTES - Companies (Share Capital and Debentures) Amendment Rules, 2022—Amendment in Form No. SH-4—Notification No. G.S.R. 335 (E), dtd 4-5-2022 [F. No. 1/04/2013-CL-V, PART-IV] |
108
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| CORPORATE LAWS & GST : STATUTES - Section 435 of The Companies Act, 2013—Special Courts—Establishment of—Notified Special Court in State of Jharkhand for Purposes of Providing Speedy Trial of Offences Punishable Under Clause (a) of Sub-Section (2) of said |
109
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| CORPORATE LAWS & GST : STATUTES - Chartered Accountants, the Cost and Works Accountants and the Company Secretaries (Amendment) Act, 2022—S.O. 2184(E), dtd. 10-5-2022 [F. No. 12/11/2019-PI] |
110
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| CORPORATE LAWS & GST : ARTICLES - Whether Recovery of Interest Requires Initiation of Adjudication Proceedings?—CA. JYOTI JAIN |
111
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| CORPORATE LAWS & GST : ARTICLES - Provisional Attachment to Protect Revenue—Implication of Amendment Made by Finance Act, 2021—VINEET TIWARI |
114
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