| INCOME TAX : NEWS YOU CAN USE - Income Tax Return : 7.24 million income tax returns filed in one day, a record; CBDT |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax Return : ITR-V submission; Time limit for verifying ITR reduced to 30 days |
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| INCOME TAX : STATUTES - Guidelines for Issuance of Notice Under Section 148 of the Income Tax Act, 1961—Guidelines, dtd. 1-08-2022 [F. No. 299/10/2022-Dir (lnv.VIII)/611] |
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| INCOME TAX : STATUTES - Procedure of PAN Application & Allotment through Simplified Proforma for Incorporating Limited Liability Partnerships (LLPs) Electronically {Form: FiLLiP} of Ministry of Corporate Affairs—Notification 04 of 2022, dtd. 26-7-2022 [F. No. DGIT(S)/ADG(S)-1/FiLLiP Form for LLP/2022-23] |
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| INCOME TAX : STATUTES - Income Tax Department conducts searches in Tamil Nadu—Press Release, dtd. 28-7-2022 |
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| INCOME TAX : STATUTES - New Record of over 72.42 lakh (7.24 m) ITRs Filed on a Single Day and about 5.83 Crore ITRs Filed till 31st July, 2022—Press Release, dtd. 1-8-2022 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Gujarat—Press Release, dtd. 2-8-2022 |
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| INCOME TAX : STATUTES - Income Tax (Twenty Third Amendment) Rules, 2022—Amendment of Rule 21AK—Notification No. 87/2022, dtd. 1-8-2022 [F. No. 370142/36/2022-TPL] |
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| INCOME TAX : ARTICLES - Recent Supreme Court Verdict on Filing Declaration Under Section 10B and Scope of Revised Returns—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Gaps in Clarifications Provided for Section 194R—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - TDS Vis-a-Vis Incentive on Lottery Tickets Distributed by Stockist on Behalf of Government—CA. NISHA BHANDARI |
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| INCOME TAX : CASE LAW DIGESTS - 63 Moon Technologies Ltd. v. DCIT (2022) 186 TR (A) 619 (Mum-Trib) : 2022 TaxPub(DT) 489 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Abhyudaya Co-op. Bank Ltd. v. Pr. CIT (2022) 186 TR (A) 660 (Mum-Trib) : 2022 TaxPub(DT) 2884 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Amar Jewellers Ltd. v. Asstt. CIT (2022) 186 TR (A) 649 (Guj-HC) : 2022 TaxPub(DT) 2543 (Guj-HC) : (2022) 444 ITR 148 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Bajranglal Bhikaram Mittal (2022) 186 TR (A) 663 (Mum-Trib) : 2022 TaxPub(DT) 3202 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Chadha Power (2022) 186 TR (A) 629 (Del-Trib) : 2022 TaxPub(DT) 266 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Krinal Gems (2022) 186 TR (A) 647 (Srt-Trib) : 2022 TaxPub(DT) 3157 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. M. Sumathy (2022) 186 TR (A) 638 (Chen-Trib) : 2022 TaxPub(DT) 2930 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Aurobindo Pharma Ltd. v. Dy. CIT (2022) 186 TR (A) 640 (Hyd-Trib) : 2021 TaxPub(DT) 1078 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - C. Jayasingh v. ITO (2022) 186 TR (A) 636 (Chen-Trib) : 2022 TaxPub(DT) 2761 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Canara Bank v. Dy. CIT (2022) 186 TR (A) 619 (Bang-Trib) : 2022 TaxPub(DT) 267 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chandramouli v. ADIT (2022) 186 TR (A) 623 (Bang-Trib) : 2022 TaxPub(DT) 3054 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - D.R. Patanaik v. Chief CIT (2022) 186 TR (A) 661 (Ori-HC) : 2022 TaxPub(DT) 3204 (Ori-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Dell International Services India (P) Ltd. v. Jt. CIT (LTU) (2022) 186 TR (A) 615 (Bang 'A'-Trib) : 2022 TaxPub(DT) 1813 (Bang 'A'-Trib) : (2022) 94 ITR (Trib) 247 (Bang 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dhiren Navinchandra Kapadia v. Dy. CIT (2022) 186 TR (A) 620 (Ahd-Trib) : 2022 TaxPub(DT) 2348 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dinesh Chandra Dutta Bhargava v. DCIT (2022) 186 TR (A) 635 (Agra-Trib) : 2021 TaxPub(DT) 2601 (Agra-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Pfizer Ltd. (2022) 186 TR (A) 617 (Mum-Trib) : 2022 TaxPub(DT) 925 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Exlservice.com India (P) Ltd. v. Asstt. CIT (2022) 186 TR (A) 621 (Del-Trib) : 2021 TaxPub(DT) 1417 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - FDC Ltd. v. ACIT (2022) 186 TR (A) 622 (Mum-Trib) : 2022 TaxPub(DT) 30 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - First Advantage Global Operating Centre (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 656 (Bang-Trib) : 2022 TaxPub(DT) 711 (Bang 'B'-Trib) : (2022) 93 ITR (Trib) 101 (Bang 'B'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Galaxy Infraprojects & Developers (P) Ltd. v. Pr. CIT (2022) 186 TR (A) 656 (Mum-Trib) : 2022 TaxPub(DT) 3148 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gujarat Industries Power Co. Ltd. v. Dy. CIT (2022) 186 TR (A) 641 (Ahd-Trib) : 2022 TaxPub(DT) 2776 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - H.P. Power Transmission Corp. Ltd. v. Dy. CIT (2022) 186 TR (A) 635 (Chd-Trib) : 2021 TaxPub(DT) 3479 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Autonum Controls (P) Ltd. (2022) 186 TR (A) 662 (Mum-Trib) : 2021 TaxPub(DT) 1555 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. MTNL Mumbai Employees Co-operative Credit Society Ltd. (2022) 186 TR (A) 642 (Mum-Trib) : 2021 TaxPub(DT) 834 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jagubhai Chhaganbhai Patel v. ITO (2022) 186 TR (A) 661 (Srt-Trib) : 2022 TaxPub(DT) 3207 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jayantilal Kalidas Shah v. ITO (2022) 186 TR (A) 649 (Adh-Trib) : 2022 TaxPub(DT) 2434 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Karamsad Nagrik Co-op. Credit Society Ltd. v. Dy. CIT (2022) 186 TR (A) 662 (Ahd-Trib) : 2022 TaxPub(DT) 2404 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kids Clinic India (P) Ltd. v. Addl. CIT (2022) 186 TR (A) 631 (Bang-Trib) : 2021 TaxPub(DT) 554 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - M.P. Birla Foundation Educational Society v. Dy. CIT (2022) 186 TR (A) 616 (Kol-Trib) : 2022 TaxPub(DT) 2359 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Madura Coats (P) Ltd. v. Pr. CIT (2022) 186 TR (A) 659 (Chen-Trib) : 2022 TaxPub(DT) 2793 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Manish Tyagi v. ITO (2022) 186 TR (A) 652 (Del-Trib) : 2021 TaxPub(DT) 1588 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Neeraj Paliwal v. ITO (2022) 186 TR (A) 643 (Jod-Trib) : 2022 TaxPub(DT) 45 (Jod-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Novozymes South Asia (P). Ltd. v. Jt. CIT (Osd) (2022) 186 TR (A) 628 (Bang-Trib) : 2021 TaxPub(DT) 3501 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - PCP International Ltd. v. ADIT (CPC) (2022) 186 TR (A) 623 (Chandigarh-Trib) : 2022 TaxPub(DT) 2365 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Agson Global (P) Ltd. (2022) 186 TR (A) 636 (Del-HC) : 2022 TaxPub(DT) 652 (Del-HC) : (2022) 441 ITR 550 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Mahagun Realtors (P) Ltd. (2022) 186 TR (A) 644 (SC) : 2022 TaxPub(DT) 2435 (SC) : (2022) 443 ITR 194 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - R. Pampapathy v. Asstt. CIT (2022) 186 TR (A) 632 (Bang-Trib) : 2021 TaxPub(DT) 1318 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rahul Textile Industries (P) Ltd. v. Pr. CIT (2022) 186 TR (A) 657 (Surat-Trib) : 2022 TaxPub(DT) 2830 (Srt- Trib) |
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| INCOME TAX : CASE LAW DIGESTS - S.M. Auto Engineering (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 618 (Pune-Trib) : 2022 TaxPub(DT) 2369 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Saifee Burhani Upliftment Trust v. CIT (E) (2022) 186 TR (A) 617 (Mum 'E'-Trib) : 2022 TaxPub(DT) 2881 (Mum 'E'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sanjana Flexipack (P) Ltd. v. ITO (2022) 186 TR (A) 624 (Visakha-Trib) : 2022 TaxPub(DT) 2965 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shakti Share Shoppee (P) Ltd. v. ITO (2022) 186 TR (A) 639 (Mum-Trib) : 2021 TaxPub(DT) 615 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - St. Francis De Sales Church Trust v. Asstt. CIT (2022) 186 TR (A) 653 (Mum-Trib) : 2022 TaxPub(DT) 2858 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sukesh Gupta v. Asstt. CIT (2022) 186 TR (A) 645 (Hyd-Trib) : 2022 TaxPub(DT) 540 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Swapna Motors (P) Ltd. v. Asstt. CIT (2022) 186 TR (A) 658 (Cuttack-Trib) : 2022 TaxPub(DT) 2996 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Technocon Builders v. Dy. CIT (2022) 186 TR (A) 624 (Bang-Trib) : 2022 TaxPub(DT) 2401 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Thirumathi Kannammal Educational Trust v. ITO (2022) 186 TR (A) 633 (Chen-Trib) : 2022 TaxPub(DT) 3007 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ZTE Corp. v. Dy. CIT (International Taxation) (2022) 186 TR (A) 654 (Del-Trib) : 2021 TaxPub(DT) 3529 (Del-Trib) |
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| INTERNATIONAL TAXATION : ARTICLE Passing of Draft Assessment Order—Whether Necessary Before the Final Order—AKHILESH KUMAR SAH |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - 63 Moon Technologies Ltd. v. Dy. CIT (2022) 186 TR (B) 678 (Mum-Trib) : 2022 TaxPub(DT) 489 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Addl. CIT v. HCL Technologies Ltd. (2022) 186 TR (B) 682 (SC) : 2021 TaxPub(DT) 1588 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Ammann India (P) Ltd. v. ACIT (2022) 186 TR (B) 672 (Ahd-Trib) : 2022 TaxPub(DT) 748 (Ahd-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. Chadha Power (2022) 186 TR (B) 683 (Del-Trib) : 2022 TaxPub(DT) 266 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dell International Services India (P) Ltd. v. Jt. CIT (LTU) (2022) 186 TR (B) 676 (Bang 'A'-Trib) : 2022 TaxPub(DT) 1813 (Bang 'A'-Trib) : (2022) 94 ITR (Trib) 247 (Bang 'A'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Pfizer Ltd. (2022) 186 TR (B) 679 (Mum-Trib) : 2022 TaxPub(DT) 925 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - DY. CIT v. Vishal Fabrics Ltd. (2022) 186 TR (B) 683 (Ahd-Trib) : 2022 TaxPub(DT) 732 (Ahd-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Edenred Pte. Ltd. v. Dy. CIT (2022) 186 TR (B) 670 (Mum-Trib) : 2021 TaxPub(DT) 235 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Exlservice.com India (P) Ltd. v. Asstt. CIT (2022) 186 TR (B) 678 (Del-Trib) : 2021 TaxPub(DT) 1417 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - FDC Ltd. v. Asstt. CIT (2022) 186 TR (B) 673 (Mum-Trib) : 2022 TaxPub(DT) 30 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - FDC Ltd. v. Asstt. CIT (2022) 186 TR (B) 674 (Mum-Trib) : 2022 TaxPub(DT) 30 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - First Advantage Global Operating Centre (P) Ltd. v. Dy. CIT (2022) 186 TR (B) 677 (Bang 'B'-Trib) : 2022 TaxPub(DT) 711 (Bang 'B'-Trib) : (2022) 93 ITR (Trib) 101 (Bang 'B'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ITO v. Alkesh Pratapchandra Bhansali (2022) 186 TR (B) 669 (Srt-Trib) : 2022 TaxPub(DT) 7 (Srt-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ZTE Corp. v. Dy. CIT (International Taxation) (2022) 186 TR (B) 670 (Del-Trib) : 2021 TaxPub(DT) 3529 (Del-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : E-invoice mandatory for turnover above 10 crore from October 1 |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GoM weighs scrapping 12% GST slab |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Gujarat High Court directs CBIC to refund IGST on ocean freight within six weeks |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST collection buoyant in July at Rs. 1.49 lakh cr, second highest since introduction |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Recent revision in GST rates expected to boost revenue: MoS Finance |
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| CORPORATE LAWS & GST : STATUTES - Authorisation Under Clause (c) of Sub-Rule (4) of Rule 96 of the Central Goods and Services Tax Rules, 2017—Order No. 01/2022-GST, dtd. 21-7-2022 [F. No. CBIC-20023/04/2021-GST] |
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| CORPORATE LAWS & GST : STATUTES - Modification in Cyber Security and Cyber Resilience Framework of Qualified Registrars to an Issue and Share Transfer Agents ("QRTAs")—Circular No. SEBI/HO/MIRSD/TPD/P/ CIR/ 2022/96, dtd. 6-7-2022 |
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| CORPORATE LAWS & GST : STATUTES - Levy of Goods & Services Tax (GST) on Fees Payable to SEBI—Circular No. SEBI/HO/GSD/TAD/ CIR/P/2022/ 0097, dtd. 18-7-2022 |
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| CORPORATE LAWS & GST : STATUTES - Entities allowed to use e-KYC Aadhaar Authentication services of UIDAI in Securities Market as sub-KUA—Circular SEBI/HO/MIRSD/SEC-5/ P/CIR/2022/ 99, dtd. 20-7-2022 |
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| CORPORATE LAWS & GST : ARTICLES - Highlights of GST Council 47th Meeting Recommendations—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Reporting Changes in Schedule III to the Companies Act, 2013—D.K. SAXENA |
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