| INCOME TAX : NEWS YOU CAN USE - Small Savings Schemes : Govt keeps interest rates on small savings schemes unchanged for Q2FY23 |
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| INCOME TAX : STATUTES - Section 280A of the Income Tax Act, 1961 read with Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Designation of Special Courts in the State of Uttarakhand—Notification No. 68/2022, dtd. 24-6-2022 [F. No. 285/09/2022-IT(Inv.V)/CBDT] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Person—Specified Sovereign Wealth Fund—Seventy Second Investment Company LLC, Notified—Notification No. 69/2022, dtd. 27-6-2022 [F. No. 500/SWF1/S10(23FE)/ FT&TR-II-Pt. 3] |
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| INCOME TAX : STATUTES - Section 92C—Determination of Arm’s Length Price—Tolerance Bard—Wholesale Trading and Other Cases—Notification No. 70/2022, dtd. 28-6-2022 [F. No. 500/1/2014-APA-II] |
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| INCOME TAX : STATUTES - Section 120—Jurisdiction of Income Tax Authorities—Further Amendments in the Notification No.70/2014, dtd. 13-11-2014—Notification No. 71/2022, dtd. 28-6-2022 [F. No. 187/3/2020-ITA-I] |
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| INCOME TAX : STATUTES - Section 120—Jurisdiction of Income Tax Authorities—Further Amendments in the Finance No. 54/2014, vide Number S.O. 2756(E) dtd. 22-10-2014—Notification No. 72/2022, dtd. 28-6-2022 [F. No. 187/3/2020-ITA-I] |
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| INCOME TAX : STATUTES - Section 2(47)—Virtual Digital Assets—Virtual Digital Assets which are to be excluded from the Definition of Virtual Digital Assets—Notification No. 74/2022, dtd. 30-6-2022 [F. No. 370142/29/2022-TPL (Part-I)] |
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| INCOME TAX : STATUTES - Section 2(47)—Virtual Digital Assets—Non-Fungible Token not to be Treated as Virtual Digital Assets if Transfer Thereof Results in Transfer of Ownership of Underlying Tangible Asset—Notification No. 75/2022, dtd. 30-6-2022 [F. No. 370142/29/2022-TPL (Part-I)] |
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| INCOME TAX : STATUTES - Section 120—Jurisdiction of Income Tax Authorities—Further Amendments in the Notification No.70/2014, dtd. 13-11-2014—Corrigendum to S.O. 2926(E), dtd. 28-6-2022—Notification No. 76/2022, dtd. 30-6-2022 [F. No. 187/3/2020-ITA-I] |
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| INCOME TAX : STATUTES - Corrigendum to Notification No. 73/2022, dtd. 30-6-2022—Notification No. 77/2022, dtd. 1-7-20222 [F. No. 370142/29/2022-TPL (Part-1)] |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Chhattisgarh—Press Release, dtd. 4-7-2022 |
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| INCOME TAX : STATUTES - Income Tax (20th Amendment) Rules, 2022—Amendment of Rule 31A—Insertion of Form No. 26QF—Notification No. 73/2022, dtd. 30-6-2022 [F. No. 370142/29/2022-TPL (Part-I)] |
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| INCOME TAX : ARTICLES - Reporting Under Clause 44 of Form No. 3CD—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - No TDS Obligation Under Section 194H—Where Amount not Credited or Paid to Payee’s Account—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Claiming of an Expenditure Mistakenly under Wrong Head does not Bar an Assessee for a Lawful Claim—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - Abhay Co-op. Credit Society Ltd. v. ITO (2022) 186 TR (A) 195 (Ahd-Trib) : 2022 TaxPub(DT) 86 (Ahd-Trib) |
76
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Murli Projects (P) Ltd. (2022) 186 TR (A) 207 (Del-Trib) : 2022 TaxPub(DT) 783 (Del-Trib) |
88
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Omega Telecom Holdings (P) Ltd. (2022) 186 TR (A) 196 (Mum-Trib) : 2022 TaxPub(DT) 142 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Anjali Jewellers v. Pr. CIT (2022) 186 TR (A) 215 (Kol-Trib) : 2021 TaxPub(DT) 5956 (Kol-Trib) : (2021) 92 ITR (Trib) 35 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ankit Manubhai Kachadiya v. Dy. CIT (2022) 186 TR (A) 190 (Surat-Trib) : 2021 TaxPub(DT) 6412 (Surat Bench) : (2021) 191 ITD 618 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Apoorva Sharma v. ITO (2022) 186 TR (A) 204 (JP-Trib) : 2021 TaxPub(DT) 6285 (Jp-Trib) |
86
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| INCOME TAX : CASE LAW DIGESTS - Association of Physician of India v. Asstt. DIT (Exemption) (2022) 186 TR (A) 152 (Mum 'A'-Trib) : 2021 TaxPub(DT) 6167 (Mum 'A'-Trib) : (2021) 91 ITR (Trib) 669 (Mum 'A'-Trib) : (2022) 192 ITD 608 (Mum 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Agrawal Power (P) Ltd. (2022) 186 TR (A) 186 (Ind-Trib) : 2021 TaxPub(DT) 6032 (Ind-Trib) |
66
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Anthem Infrastructure (P) Ltd. (2022) 186 TR (A) 164 (Del-Trb) : 2021 TaxPub(DT) 6276 (Del-Trib) |
44
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Viswakarma Residency Uttarpan Complex (2022) 186 TR (A) 174 (Kol-Trib) : 2021 TaxPub(DT) 6407 (Kol-Trib) |
54
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| INCOME TAX : CASE LAW DIGESTS - Avtar Kaur Bhandari v. ITO (2022) 186 TR (A) 188 (Kol-Trib) : 2022 TaxPub(DT) 1542 (Kol-Trib) |
68
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| INCOME TAX : CASE LAW DIGESTS - Biological E Ltd. v. Dy. CIT (2022) 186 TR (A) 158 (Hyd-Trib) : 2021 TaxPub(DT) 6044 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chandigarh Educational Trust v. Pr. CIT (Central) (2022) 186 TR (A) 154 (Chd-Trib) : 2022 TaxPub(DT) 24 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Premier Tyres Ltd. (2022) 186 TR (A) 154 (Ker-HC) : 2021 TaxPub(DT) 6670 (Ker-HC) : (2021) 439 ITR 346 (Ker) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Rashtriya Chemicals & Fertilizers Ltd. (2022) 186 TR (A) 161 (Bom-HC) : 2021 TaxPub(DT) 6236 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. SBI Life Insurance Company Ltd. (2022) 186 TR (A) 202 (Bom-HC) : 2021 TaxPub(DT) 6245 (Bom-HC) |
83
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Seema Fulfagar (2022) 186 TR (A) 193 (Raj-HC) : 2021 TaxPub(DT) 6537 (Raj-HC) |
74
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| INCOME TAX : CASE LAW DIGESTS - DCIT v. Futurz Next Services Ltd (2022) 186 TR (A) 199 (Del-Trib) : 2022 TaxPub(DT) 481 (Del-Trib) : (2022) 94 ITR (Trib) 119 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Digiqal Solution Services (P) Ltd. v. Asstt. DIT (CPC) (2022) 186 TR (A) 165 (Chd-Trib) : 2022 TaxPub(DT) 122 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Avantha Realty Ltd. (2022) 186 TR (A) 159 (Del-Trib) : 2021 TaxPub(DT) 6040 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Edgar Braz Afonso (2022) 186 TR (A) 210 (Panji-Trib) : 2022 TaxPub(DT) 170 (Panaji-Trib) |
90
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Futurz Next Services Ltd. (2022) 186 TR (A) 150 (Del-Trib) : 2022 TaxPub(DT) 481 (Del-Trib) : (2022) 94 ITR (Trib) 119 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Inderjit Singh Brar (2022) 186 TR (A) 188 (Chd-Trib) : 2021 TaxPub(DT) 6465 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Kunnam Granite Works (2022) 186 TR (A) 176 (Chen-Trib) : 2022 TaxPub(DT) 1261 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Govind Ganpatlal Thakkar v. Asstt. CIT (2022) 186 TR (A) 181 (Ahd-Trib) : 2021 TaxPub(DT) 6306 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Group Zero v. ITO (2022) 186 TR (A) 166 (Jp-Trib) : 2022 TaxPub(DT) 246 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Habib Textiles (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 215 (Mum-Trib) : 2022 TaxPub(DT) 126 (Mum-Trib) |
95
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| INCOME TAX : CASE LAW DIGESTS - Hindustan Organic Chemical Ltd. v. Dy. CIT (2022) 186 TR (A) 171 (Mum-Trib) : 2021 TaxPub(DT) 6627 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Infobells Interactive Solutions v. Dy. CIT (2022) 186 TR (A) 176 (Bang-Trib) : 2021 TaxPub(DT) 6317 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Altamash Township (P) Ltd. (2022) 186 TR (A) 206 (Del-Trib) : 2021 TaxPub(DT) 5846 (Del-Trib) |
86
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Atul Kailashchandra Mehta (2022) 186 TR (A) 206 (Surat-Trib) : 2021 TaxPub(DT) 6437 (Srt-Trib) |
87
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Bhagchand Kumhar (2022) 186 TR (A) 191 (Surat-Trib) : 2021 TaxPub(DT) 6146 (Surat Bench) |
71
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| INCOME TAX : CASE LAW DIGESTS - Jagati Publications Ltd. v. Asstt. CIT (2022) 186 TR (A) 184 (Hyd-Trib) : 2022 TaxPub(DT) 244 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jagdish Lallubhai Shah v. ITO (2022) 186 TR (A) 157 (Surat-Trib) : 2022 TaxPub(DT) 496 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Jai Enterprises v. DCIT (2022) 186 TR (A) 167 (Jp-Trib) : 2022 TaxPub(DT) 202 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jasmine Infratech (P) Ltd. v. ITO (2022) 186 TR (A) 191 (Del-Trib) : 2022 TaxPub(DT) 186 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jasper Auto Services (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 180 (Hyd-Trib) : 2021 TaxPub(DT) 6321 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jupiter Constructions v. Asstt. CIT (2022) 186 TR (A) 194 (Mum-Trib) : 2022 TaxPub(DT) 39 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - K.B. Rolling Mills (P) Ltd. v. Asstt. CIT (2022) 186 TR (A) 175 (Hyd-Trib) : 2021 TaxPub(DT) 6482 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Khairati Lal v. ITO (2022) 186 TR (A) 165 (Chd-Trib) : 2022 TaxPub(DT) 238 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kingfisher Products (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 167 (Kol-Trib) : 2022 TaxPub(DT) 231 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kiran Bala Gupta v. Dy. CIT (2022) 186 TR (A) 151 (Hyd-Trib) : 2022 TaxPub(DT) 184 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Lam Paul Sashikumar v. Asstt. CIT (2022) 186 TR (A) 209 (Hyd-Trib) : 2022 TaxPub(DT) 133 (Hyd-Trib) |
90
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| INCOME TAX : CASE LAW DIGESTS - M.P. State Industrial Development Corpn. Ltd. v. Pr. CIT (2022) 186 TR (A) 211 (Ind-Trib) : 2021 TaxPub(DT) 6495 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Narmada Ginning & Pressing Factory v. ACIT (2022) 186 TR (A) 155 (Ind-Trib) : 2022 TaxPub(DT) 1199 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - National Fertilizers Ltd. v. Dy. CIT (2022) 186 TR (A) 151 (Del-Trib) : 2021 TaxPub(DT) 6016 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Neelachal Ispat Nigam Ltd. v. Asstt. CIT (2022) 186 TR (A) 150 (Ori-HC) : 2021 TaxPub(DT) 6531 (Ori-HC) : (2022) 284 Taxman 527 (Ori) |
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| INCOME TAX : CASE LAW DIGESTS - Patel Hirubhai Purshottamdas v. ITO (2022) 186 TR (A) 207 (Ahd-Trib) : 2021 TaxPub(DT) 6232 (Ahd-Trib) |
87
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| INCOME TAX : CASE LAW DIGESTS - Popular Vehicles & Services Ltd. v. Addl./Dy./Asstt. CIT (2022) 186 TR (A) 200 (Ker-HC) : 2022 TaxPub(DT) 148 (Ker-HC) |
80
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Hindustan Engineering & Industries Ltd. (2022) 186 TR (A) 180 (Cal-HC) : 2021 TaxPub(DT) 6469 (Cal-HC) |
61
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Servants of People Society (2022) 186 TR (A) 153 (Del-HC) : 2021 TaxPub(DT) 6536 (Del-HC) : (2022) 284 Taxman 461 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. United Spirits Ltd. (2022) 186 TR (A) 171 (Karn-HC) : 2021 TaxPub(DT) 5918 (Karn-HC) : (2022) 442 ITR 451 (Karn) : (2022) 284 Taxman 568 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Prakash Chand Kothari v. Dy. CIT (2022) 186 TR (A) 185 (JP-Trib) : 2021 TaxPub(DT) 6120 (Jp-Trib) : (2022) 94 ITR (Trib) 49 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajhans Metals v. Pr. CIT (2022) 186 TR (A) 214 (Surat-Trib) : 2021 TaxPub(DT) 6395 (Surat Bench) |
95
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| INCOME TAX : CASE LAW DIGESTS - Rashmi Subhash Jha v. ITO (2022) 186 TR (A) 177 (Mum-Trib) : 2022 TaxPub(DT) 2309 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - S. Bhuvaneswari v. Dy. CIT (2022) 186 TR (A) 182 (Chen-Trib) : 2021 TaxPub(DT) 6351 (Chenn-Trib) |
63
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| INCOME TAX : CASE LAW DIGESTS - S.M. Vinod v. ITO (2022) 186 TR (A) 183 (Bang-Trib) : 2021 TaxPub(DT) 6383 (Bang-Trib) |
64
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| INCOME TAX : CASE LAW DIGESTS - Sanjeev Chandrakant Deo v. ITO (2022) 186 TR (A) 203 (Mum-Trib) : 2021 TaxPub(DT) 6110 (Mum-Trib) |
84
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| INCOME TAX : CASE LAW DIGESTS - Saravu Mahalinga Bhat Foundation v. CIT (2022) 186 TR (A) 193 (Bang-Trib) : 2021 TaxPub(DT) 5843 (Bang-Trib) |
73
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| INCOME TAX : CASE LAW DIGESTS - Setu Securities (P) Ltd. v. National Faceless Assessment Centre & Ors. (2022) 186 TR (A) 200 (Bom-HC) : 2021 TaxPub(DT) 5941 (Bom-HC) |
81
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| INCOME TAX : CASE LAW DIGESTS - Shiva Cement Ltd. & Ors. v. DIT (2022) 186 TR (A) 197 (Ori-HC) : 2021 TaxPub(DT) 5778 (Ori-HC) : (2021) 439 ITR 92 (Ori) : (2022) 284 Taxman 306 (Ori) |
78
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| INCOME TAX : CASE LAW DIGESTS - Sikha Sanjaya Sharma v. Dy. CIT (2022) 186 TR (A) 192 (Ahd-Trib) : 2022 TaxPub(DT) 2638 (Ahd-Trib) |
73
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| INCOME TAX : CASE LAW DIGESTS - Sunil Kumar Sharma v. Addl. /Jt./Dy./Asstt. CIT, NFAC (2022) 186 TR (A) 216 (Chd-Trib) : 2022 TaxPub(DT) 588 (Chd-Trib) |
96
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| INCOME TAX : CASE LAW DIGESTS - Toshvin Analytical (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 170 (Mum-Trib) : 2021 TaxPub(DT) 6499 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Triveni Glass Ltd. v. ITO (2022) 186 TR (A) 160 (All-Trib) : 2021 TaxPub(DT) 6500 (All-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - UB Ajanta Breweries (P) Ltd. v. ACIT (2022) 186 TR (A) 163 (Pune-Trib) : 2022 TaxPub(DT) 884 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Zuari Investments Ltd. v. ITO (2022) 186 TR (A) 156 (Del-Trib) : 2022 TaxPub(DT) 159 (Del-Trib) |
37
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Consumer Law : Service charge levied by restaurants unfair trade practice, CCPA issues guidelines |
98
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Highest 28% GST on luxury, sin goods to continue: Revenue Secretary |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST collections up 56% to Rs 1.44 trillion in June, says FM Sitharaman |
100
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST council meeting takes no decision on extending compensation to states |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST tweak on food items to plug revenue leakages, says CBIC chief |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Small traders to gain in GST relief for e-commerce sellers, transport |
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| CORPORATE LAWS & GST : STATUTES - Procedure Relating to Sanction, Post-Audit and Review of Refund Claims—Instruction No. 3/2022-GST, dtd. 14-6-2022 [F. No. CBEC-20/16/35/2019-GST] |
106
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| CORPORATE LAWS & GST : STATUTES - Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022—Notification No. 1/2022-Compensation Cess, dtd. 24-6-2022 [F. No. S-31011/ 11/2022-ST-II-DOR] |
111
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| CORPORATE LAWS & GST : ARTICLES - Purchase of Old Vehicles by a Composition Dealer From Government Department—Taxability Under RCM—PRAYAG NARAIN |
112
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| CORPORATE LAWS & GST : ARTICLES - Allowability of Compounding of Offences Under Companies Act, 2013—S. SWAMINATHAN |
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