| INCOME TAX : NEWS YOU CAN USE - Atal Pension Yojana : Tax payers can no longer be a part of the Atal Pension Yojana; FinMin |
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| INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : IBBI wants Committee of Creditors to up their game as firms’ saviour |
2
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| INCOME TAX : NEWS YOU CAN USE - SEZ : Concessional corporate tax rate proposed for extended period remains sticking issue |
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| INCOME TAX : NEWS YOU CAN USE - Tax Collection : Corporate tax collection soars 34% between April and July; I-T dept |
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| INCOME TAX : NEWS YOU CAN USE - Tax Exemption : Now, charitable institutions and trusts need to maintain exhaustive documents to claim tax exemption |
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| INCOME TAX : NEWS YOU CAN USE - Tax Issues : IT companies’ tax issues to figure in trade talks with Australia |
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| INCOME TAX : NEWS YOU CAN USE - Updated Return : CBDT notifies ITR-U for AY21 & AY22 |
8
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Person—Sovereign Wealth Fund—INQ Holding LLC, Notified—Notification No. 95/2022, dtd. 16-8-2022 [F. No. 500/SWF4 /S10(23FE)/FT&TR-II(Pt.4)] |
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| INCOME TAX : STATUTES - Section 206C(1G)—TCS on Overseas Remittance—No TCS where Buyer is Non-Resident in Terms of Section 6 of the Act and who does not have a PE in India—Notification No. 99/2022, dtd. 17-8-2022 [F. No. 370142/9/2022-TPL Part (2)] |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Maharashtra—Press Release, dtd. 11-8-2022 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Uttar Pradesh—Press Release, dtd. 12-8-2022 |
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| INCOME TAX : STATUTES - Income Tax (25th Amendment) Rules, 2022—Substitution of Rule 17—Substitution of Form No. 10—Notification No. 96/2022, dtd. 17-8-2022 [F.No. 370142/34/2022-TPL] |
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| INCOME TAX : STATUTES - Income Tax (26th Amendment) Rules, 2022—Insertion of Rule 40G—Insertion of Form No. 29D—Notification No. 98/2022, dtd. 17-8-2022 [F. No. 370142/33/2022-TPL] |
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| INCOME TAX : STATUTES - Income Tax (27thAmendment) Rules, 2022—Amendment of Rule 128—Notification No. 100/2022, dtd. 18-8-2022 [F. No. 370142/35/2022-TPL] |
23
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| INCOME TAX : ARTICLES - Procedure For Furnishing Statement of Accumulation of Income by Trusts and Institutions—Recent Development—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Filing of Return is it Mandatory Under Income Tax Law?—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - Whether an Assessee whose Tax has been Deducted by a Deductor on Payment is liable to pay again the Tax Deducted at source on Default of the Deductor?—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - ACS Traders (P) Ltd. v. Pr. CIT (2022) 186 TR (A) 909 (Kol-Trib) : 2021 TaxPub(DT) 1395 (Kol-Trib) |
94
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| INCOME TAX : CASE LAW DIGESTS - Adihemshree Financial v. Pr. CIT (2022) 186 TR (A) 905 (Mum-Trib) : 2022 TaxPub(DT) 3 (Mum-Trib) |
90
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| INCOME TAX : CASE LAW DIGESTS - Amar Singh v. Asstt. CIT (2022) 186 TR (A) 897 (Kol-Trib) : 2021 TaxPub(DT) 6274 (Kol-Trib) |
82
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| INCOME TAX : CASE LAW DIGESTS - Amarjeet Kaur v. Asstt. CIT (2022) 186 TR (A) 855 (Del-Trib) : 2021 TaxPub(DT) 3049 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Andritz Hydro (P) Ltd. v. Pr. CIT (2022) 186 TR (A) 902 (Ind-Trib) : 2021 TaxPub(DT) 6432 (Ind-Trib) |
86
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| INCOME TAX : CASE LAW DIGESTS - Aricia Construction v. Asstt. CIT (2022) 186 TR (A) 860 (Mum-Trib) : 2022 TaxPub(DT) 109 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Arihant Metal Corporation v. ITO (2022) 186 TR (A) 881 (Mum-Trib) : 2022 TaxPub(DT) 11 (Mum-Trib) |
66
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Pramukh Infrastructure (2022) 186 TR (A) 917 (Surat-Trib) : 2022 TaxPub(DT) 187 (Surat Bench) |
102
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| INCOME TAX : CASE LAW DIGESTS - Aurangabad Electricals Ltd. v. Dy. CIT (2022) 186 TR (A) 859 (Pune-Trib) : 2022 TaxPub(DT) 280 (Pune-Trib) |
43
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| INCOME TAX : CASE LAW DIGESTS - Bagalkot Co-operative Housing Society Ltd. v. ITO (2022) 186 TR (A) 885 (Bang-Trib) : 2022 TaxPub(DT) 292 (Bang-Trib) |
70
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| INCOME TAX : CASE LAW DIGESTS - Bank of India v. Pr. CIT (2022) 186 TR (A) 907 (Mum-Trib) : 2022 TaxPub(DT) 17 (Mum-Trib) |
92
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| INCOME TAX : CASE LAW DIGESTS - Brij Kishore Kochar v. Asstt. CIT (2022) 186 TR (A) 896 (Del-Trib) : 2022 TaxPub(DT) 179 (Del-Trib) |
81
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| INCOME TAX : CASE LAW DIGESTS - Bumi Hiwat (India) (P). Ltd. v. Dy. CIT (2022) 186 TR (A) 912 (Del-Trib) : 2022 TaxPub(DT) 116 (Del-Trib) |
97
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| INCOME TAX : CASE LAW DIGESTS - Chandra Prakash Agarwal (HUF) v. Dy. CIT (2022) 186 TR (A) 883 (JP-Trib) : 2021 TaxPub(DT) 828 (Jp-Trib) |
68
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| INCOME TAX : CASE LAW DIGESTS - Chandra Suresh Kothari v. Dy. CIT (2022) 186 TR (A) 911 (Nag-Trib) : 2022 TaxPub(DT) 165 (Nag-Trib) : (2022) 193 ITD 547 (Nag-Trib) |
96
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| INCOME TAX : CASE LAW DIGESTS - Charchco Electronics (India) (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 870 (Kol-Trib) : 2022 TaxPub(DT) 265 (Kol-Trib) |
55
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| INCOME TAX : CASE LAW DIGESTS - CIT v. International Institute of Bio-Technology & Toxicology (2022) 186 TR (A) 856 (Mad-HC) : 2021 TaxPub(DT) 1243 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Classic Linens International (P) Ltd. v. Asstt. CIT (2022) 186 TR (A) 857 (Chen-Trib) : 2022 TaxPub(DT) 263 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Cognizant Technology Solutions India (P) Ltd. v. Asstt. CIT (2022) 186 TR (A) 893 (Pune-Trib) : 2022 TaxPub(DT) 166 (Pune-Trib) |
77
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| INCOME TAX : CASE LAW DIGESTS - DCIT v. IDFC Capital Ltd. (2022) 186 TR (A) 874 (Mum-Trib) : 2022 TaxPub(DT) 240 (Mum-Trib) |
58
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| INCOME TAX : CASE LAW DIGESTS - Devender Yadav v. ITD (2022) 186 TR (A) 872 (Del-Trib) : 2022 TaxPub(DT) 235 (Del-Trib) |
57
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| INCOME TAX : CASE LAW DIGESTS - DJ Surfactants v. National E-Assessment Centre & Ors. (2022) 186 TR (A) 881 (Del-HC) : 2021 TaxPub(DT) 2503 (Del-HC) : (2021) 281 Taxman 256 (Del) |
65
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| INCOME TAX : CASE LAW DIGESTS - DRP Metal Works (Regd) v. Dy./Asstt. DIT (2022) 186 TR (A) 871 (Amr-Trib) : 2022 TaxPub(DT) 319 (Asr-Trib) |
55
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Coal Sale Co. Ltd. (2022) 186 TR (A) 894 (Kol-Trib) : 2022 TaxPub(DT) 262 (Kol-Trib) |
79
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Dr. D.Y. Patil Sports Academy (2022) 186 TR (A) 858 (Mum-Trib) : 2022 TaxPub(DT) 259 (Mum-Trib) |
42
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. India Cements Ltd. (2022) 186 TR (A) 862 (Chen-Trib) : 2022 TaxPub(DT) 88 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gold Ancher Exim (P). Ltd. v. Asstt. CIT (2022) 186 TR (A) 882 (Mum-Trib) : 2022 TaxPub(DT) 125 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - HBN Dairies & Allied Ltd. v. Dy. CIT (2022) 186 TR (A) 918 (Del-Trib) : 2022 TaxPub(DT) 2589 (Del-Trib) |
102
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| INCOME TAX : CASE LAW DIGESTS - India Cements Ltd. v. Dy. CIT (2022) 186 TR (A) 906 (Chen 'D'-Trib) : 2021 TaxPub(DT) 6028 (Chenn 'D'-Trib) : (2021) 91 ITR (Trib) 541 (Chenn 'D'-Trib) |
91
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Dhwani Infrastructure (P) Ltd. (2022) 186 TR (A) 855 (Ahd-Trib) : 2022 TaxPub(DT) 270 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Indian Youth Centre Trust (2022) 186 TR (A) 857 (Del-Trib) : 2022 TaxPub(DT) 157 (Del-Trib) |
42
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Parsoli Motor Works (P) Ltd. (2022) 186 TR (A) 879 (Ahmd-Trib) : 2022 TaxPub(DT) 193 (Ahd-Trib) : (2022) 193 ITD 585 (Ahd-Trib) |
64
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Sun Automate Controls (P) Ltd. (2022) 186 TR (A) 864 (Ahd-Trib) : 2022 TaxPub(DT) 300 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Unibros Manufacturing Company (P) Ltd. (2022) 186 TR (A) 911 (Del-Trib) : 2021 TaxPub(DT) 1132 (Del-Trib) |
95
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| INCOME TAX : CASE LAW DIGESTS - Kavita D. Gupta v. Asstt. CIT (2022) 186 TR (A) 914 (Mum-Trib) : 2022 TaxPub(DT) 2787 (Mum-Trib) |
99
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| INCOME TAX : CASE LAW DIGESTS - KPIT Technologies Ltd. v. Dy. CIT (2022) 186 TR (A) 859 (Pune-Trib) : 2022 TaxPub(DT) 172 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Maniben Mohanbhai Prajapati v. ITO (2022) 186 TR (A) 877 (Surat-Trib) : 2022 TaxPub(DT) 136 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nashik Road Nagari Sahkari Patsanstha Ltd. v. ITO (2022) 186 TR (A) 887 (Pune-Trib) : 2022 TaxPub(DT) 234 (Pune-Trib) |
72
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| INCOME TAX : CASE LAW DIGESTS - Natraj Dal Mill v. Asstt. CIT (2022) 186 TR (A) 868 (Ind-Trib) : 2022 TaxPub(DT) 197 (Ind-Trib) |
53
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| INCOME TAX : CASE LAW DIGESTS - Nava Bharat Ventures Ltd. v. Dy. CIT (2022) 186 TR (A) 893 (Telanga-HC) : 2022 TaxPub(DT) 140 (Telangana High Court-HC) |
78
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| INCOME TAX : CASE LAW DIGESTS - Navarang Diagnostics (P) Ltd. v. ITO (2022) 186 TR (A) 900 (Bang-Trib) : 2022 TaxPub(DT) 242 (Bang-Trib) |
85
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| INCOME TAX : CASE LAW DIGESTS - Omega Hospital & Blood Bank v. Dy. CIT (2022) 186 TR (A) 869 (Jab-Trib) : 2022 TaxPub(DT) 196 (Jab-Trib) |
53
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| INCOME TAX : CASE LAW DIGESTS - Oona Singh v. Dy. CIT (2022) 186 TR (A) 901 (Del-Trib) : 2022 TaxPub(DT) 151 (Del-Trib) |
85
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| INCOME TAX : CASE LAW DIGESTS - Pipalart Media Services LLP v. ITO (2022) 186 TR (A) 899 (Luck-Trib) : 2022 TaxPub(DT) 144 (Luck-Trib) |
84
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| INCOME TAX : CASE LAW DIGESTS - Prakash Pai Kochikar v. Asstt. DIT (2022) 186 TR (A) 871 (Bang-Trib) : 2022 TaxPub(DT) 227 (Bang-Trib) : (2022) 193 ITD 569 (Bang-Trib) |
56
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| INCOME TAX : CASE LAW DIGESTS - Primary Agricultural Credit Co-operative Service Society Ltd. v. ITO (2022) 186 TR (A) 888 (Bang-Trib) : 2022 TaxPub(DT) 54 (Bang-Trib) |
72
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| INCOME TAX : CASE LAW DIGESTS - Rakesh Kumar Pawa v. ACIT (2022) 186 TR (A) 914 (Del-Trib) : 2022 TaxPub(DT) 1353 (Del-Trib) |
98
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| INCOME TAX : CASE LAW DIGESTS - Ravi Gehi (HUF) v. Asstt. CIT (2022) 186 TR (A) 915 (Mum-Trib) : 2022 TaxPub(DT) 493 (Mum-Trib) |
100
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| INCOME TAX : CASE LAW DIGESTS - Reserve Bank Officers Co-Operative Credit Society Ltd. v. ITO (2022) 186 TR (A) 895 (Bom-HC) : 2021 TaxPub(DT) 6607 (Bom-HC) |
80
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| INCOME TAX : CASE LAW DIGESTS - Ripesh Chaturbhai Patel v. ITO (2022) 186 TR (A) 880 (Ahd-Trib) : 2022 TaxPub(DT) 191 (Ahd-Trib) |
65
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| INCOME TAX : CASE LAW DIGESTS - Sajan Kumar Jain v. Dy. CIT (2022) 186 TR (A) 892 (Del-Trib) : 2021 TaxPub(DT) 2526 (Del-Trib) |
77
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| INCOME TAX : CASE LAW DIGESTS - Saleshwar Pattin Sahakari Sangh Niyamith v. ITO (2022) 186 TR (A) 886 (Bag-Trib) : 2021 TaxPub(DT) 2348 (Bang-Trib) |
71
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| INCOME TAX : CASE LAW DIGESTS - Shailesh Jayant Shah v. ITO (2022) 186 TR (A) 916 (Mum-Trib) : 2022 TaxPub(DT) 2850 (Mum-Trib) |
101
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| INCOME TAX : CASE LAW DIGESTS - Shand Pipe Industry (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 869 (Bang-Trib) : 2022 TaxPub(DT) 213 (Bang-Trib) |
54
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| INCOME TAX : CASE LAW DIGESTS - Shreyans Govindbhai Dholakia v. Asstt. CIT (2022) 186 TR (A) 910 (Srt-Trib) : 2022 TaxPub(DT) 73 (Srt-Trib) |
95
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| INCOME TAX : CASE LAW DIGESTS - Soleman Traders (P) Ltd. v. ITO (2022) 186 TR (A) 880 (Kol-Trib) : 2022 TaxPub(DT) 82 (Kol-Trib) |
64
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| INCOME TAX : CASE LAW DIGESTS - Tata Communications Transformation Services Ltd. v. ACIT (2022) 186 TR (A) 896 (Bom-HC) : 2021 TaxPub(DT) 3811 (Bom-HC) : (2021) 281 Taxman 222 (Bom) |
80
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| INCOME TAX : CASE LAW DIGESTS - TML Business Services Ltd. v. Dy. CIT (2022) 186 TR (A) 868 (Mum-Trib) : 2022 TaxPub(DT) 293 (Mum-Trib) |
52
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| INCOME TAX : CASE LAW DIGESTS - Tylan Organics (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 866 (Mum-Trib) : 2022 TaxPub(DT) 160 (Mum-Trib) |
51
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| INCOME TAX : CASE LAW DIGESTS - Venus Ivy Co-op. Service Society Ltd. v. ITO (2022) 186 TR (A) 888 (Ahd-Trib) : 2022 TaxPub(DT) 307 (Ahd-Trib) |
73
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| INCOME TAX : CASE LAW DIGESTS - Y.D. Solutions v. ITO (2022) 186 TR (A) 913 (Chd-Trib) : 2022 TaxPub(DT) 305 (Chd-Trib) |
98
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| INCOME TAX : CASE LAW DIGESTS - Young Indian v. CIT (2022) 186 TR (A) 903 (Del-Trib) : 2021 TaxPub(DT) 224 (Del-Trib) |
88
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : CAG plans to fix GST holes and loopholes |
104
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : From payment for not serving notice period to cheque dishonour, CBIC clears the air |
104
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : No GST on residential premises if rented out for personal use; Govt |
105
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| CORPORATE LAWS & GST : STATUTES - Clarifications Regarding Applicable GST Rates & Exemptions on Certain Services—Circular No. 177/09/2022-TRU, dtd. 3-8-2022 [CBIC-190354/176/ 2022-TRU] |
106
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| CORPORATE LAWS & GST : STATUTES - GST Applicability on Liquidated Damages, Compensation and Penalty Arising out of Breach of Contract or Other Provisions of Law—Circular No. 178/10/2022-GST, dtd. 3-8-2022 [F. No. 190354/176/2022-TRU] |
107
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| CORPORATE LAWS & GST : STATUTES - Clarification Regarding GST Rates & Classification (Goods) Based on the Recommendations of the GST Council in its 47th Meeting held on 28th–29th June, 2022 at Chandigarh—Circular No. 179/11/2022-GST, dtd. 3-8-2022 [F. No. |
108
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| CORPORATE LAWS & GST : STATUTES - Further Amendment in Notification No. 13/2020–Central Tax, dated 21st March, 2020—Notification No. 17/2022–Central Tax, dtd. 1-8-2022 [F. No. CBIC-20021/2/2022-GST] |
109
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| CORPORATE LAWS & GST : ARTICLES - Recent Statutory Changes Relating to GTA Services—CA. SATYADEV PUROHIT |
110
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| CORPORATE LAWS & GST : ARTICLES - Export of Goods Having Nil Rate of Duty—No Bar on Refund Under Inverted Duty Structure—NARENDRA KUMAR |
114
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