Please wait.... check your browser settings and enable JavaScript...
TR Vol-187 Issue-1, 05-Sep-2022
Page
Go to Page 0
  Heading

Table of Contents

Page    
INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : SC ruling on IBC will have overriding effect over indirect tax recoveries 2 >>   
INCOME TAX : NEWS YOU CAN USE - Benami Law : Supreme Court rules that benami law cannot be applied retrospectively 3 >>   
INCOME TAX : NEWS YOU CAN USE - Tax Collection : Income tax dept collects Rs 28 cr in taxes from new ITR-U filing 4 >>   
INCOME TAX : NEWS YOU CAN USE - Tax Evasion : I-T dept going into new areas to check tax evasion; CBDT chairman 6 >>   
INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—CPPIB India Private Holdings Inc.—Notification No. 97/2022, dtd. 17-8-2022 [F. No. 500/PF2/S10(23FE)/FT&TR-II-Part(3)] 8 >>   
INCOME TAX : STATUTES - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Designated Courts—State of Chhattisgarh—Notification No. 102/2022, dtd. 22-8-2022 [F. No. 285/13/2022-IT(Inv.V)/CBDT] 9 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/ Authority/Board/Trusts/Community—Andhra Pradesh Pollution Control Board, Notified—Notification No. 103/2022, dtd. 24-8-2022 [F. No. 300196/ 18/2017-ITA-I (PT.-1)] 10 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Gujarat—Press Release, dtd. 23-8-2022 11 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in West Bengal—Press Release, dtd. 31-8-2022 11 >>   
INCOME TAX : STATUTES - Income Tax (Twenty Eighth Amendment) Rules, 2022—Amendment of Rule 17CB—Notification No. 101/2022, dtd. 22-8-2022 [F.No. 370142/37/2022-TPL] 12 >>   
INCOME TAX : ARTICLES - Supreme Court on Retrospectivity of Benami Law—CA. MANOJ GUPTA 13 >>   
INCOME TAX : ARTICLES - Scope of Reasonable Cause For Not Levying Penalty Under Section 221 For Non Payment of TDS—CA. NISHA BHANDARI 29 >>   
INCOME TAX : ARTICLES - When Intimation Under Section 143(1) has Already been Issued Fixing the Liability of the Omission on the Part of the Assessee in Filing the Form 10-IC Electronically : Whether the Delay or Omission Can be Condoned?—AKHILESH KUMAR S 31 >>   
INCOME TAX : CASE LAW DIGESTS - Abdulaziz Abdul Rashid Shaikh v. ITO (2022) 187 TR (A) 66 (Srt-Trib) : 2022 TaxPub(DT) 1118 (Srt-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Abhinav Mittal v. UOI & Ors. (2022) 187 TR (A) 84 (Gau-HC) : 2022 TaxPub(DT) 3595 (Gau-HC) 84 >>   
INCOME TAX : CASE LAW DIGESTS - ACIT v. Sun Direct TV (P). Ltd. (2022) 187 TR (A) 38 (Chen-Trib) : 2022 TaxPub(DT) 2860 (Chenn-Trib) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Addl. CIT v. World Window Infrastructure & Logistics (P) Ltd. (2022) 187 TR (A) 40 (Del-Trib) : 2021 TaxPub(DT) 6380 (Del-Trib) 40 >>   
INCOME TAX : CASE LAW DIGESTS - Addlife Investments (P) Ltd. v. ITO (2022) 187 TR (A) 46 (Ahd-Trib) : 2021 TaxPub(DT) 5637 (Ahd-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Adient India (P) Ltd. v. ACIT (2022) 187 TR (A) 53 (Pune-Trib) : 2022 TaxPub(DT) 3723 (Pune-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Apace Realty v. ITO (2022) 187 TR (A) 100 (Mum-Trib) : 2022 TaxPub(DT) 287 (Mum-Trib) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Ashim Kumar Mahanta v. ITO (2022) 187 TR (A) 65 (Kol-Trib) : 2022 TaxPub(DT) 2497 (Kol-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Ashish Chhaparia v. ITO (2022) 187 TR (A) 62 (Ind-Trib) : 2021 TaxPub(DT) 6434 (Ind-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Humboldt Wedag India (P) Ltd. (2022) 187 TR (A) 49 (Del-Trib) : 2022 TaxPub(DT) 1130 (Del-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Ismt Ltd. (2022) 187 TR (A) 72 (Pune-Trib) : 2022 TaxPub(DT) 36 (Pune-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Kagitha Mathaiah (2022) 187 TR (A) 87 (Visakhapatnam-Trib) : 2022 TaxPub(DT) 3767 (Visakha Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Navajbhai Ratan Tata Trust (2022) 187 TR (A) 82 (Mum-Trib) : 2022 TaxPub(DT) 1028 (Mum-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Vijay Kumar Surana (2022) 187 TR (A) 71 (Ind-Trib) : 2022 TaxPub(DT) 821 (Ind-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Bhagwan Madhukar Kale v. Asstt. CIT (2022) 187 TR (A) 73 (Pune-Trib) : 2022 TaxPub(DT) 967 (Pune-Trib) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Chhaya Vilas Dengale v. ITO (2022) 187 TR (A) 56 (Pune-Trib) : 2022 TaxPub(DT) 2096 (Pune-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - Confederation of Pharma Dealers Association v. CIT (2022) 187 TR (A) 39 (Rpr-Trib) : 2021 TaxPub(DT) 6293 (Raipur Bench) : (2022) 94 ITR (Trib) 629 (Raipur Bench) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Deepak Valji Karia v. ITO (2022) 187 TR (A) 62 (Mum-Trib) : 2022 TaxPub(DT) 1872 (Mum-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Draipl-Mskel (Jv) V. ITO (2022) 187 TR (A) 52 (Ahd-Trib) : 2022 TaxPub(DT) 955 (Ahd-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Apple Metal Industries (P) Ltd. (2022) 187 TR (A) 88 (Del-Trib) : 2022 TaxPub(DT) 3730 (Del-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mapsa Tapes (P) Ltd. (2022) 187 TR (A) 86 (Del-Trib) : 2022 TaxPub(DT) 1137 (Del-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sports Club of Gujarat Ltd. (2022) 187 TR (A) 58 (Ahd-Trib) : 2022 TaxPub(DT) 1439 (Ahd-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Yuvraj Industries Ltd. (2022) 187 TR (A) 54 (Ahd-Trib) : 2022 TaxPub(DT) 100 (Ahd-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - E. Santhakumari v. ITO (2022) 187 TR (A) 93 (Chen-Trib) : 2022 TaxPub(DT) 3751 (Chenn-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Esquefinmark (P) Ltd. v. Dy. CIT (2022) 187 TR (A) 64 (Mum-Trib) : 2022 TaxPub(DT) 1750 (Mum-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Ester Industries Ltd. v. Asstt. CIT & Anr. (2022) 187 TR (A) 78 (Del-HC) : 2022 TaxPub(DT) 3874 (Del-HC) 79 >>   
INCOME TAX : CASE LAW DIGESTS - GMR Infrastructure Ltd. v. Dy. CIT (2022) 187 TR (A) 41 (Bang-Trib) : 2022 TaxPub(DT) 1272 (Bang-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - Gurunath Shankarappa Wachche v. ITO (2022) 187 TR (A) 80 (Pune-Trib) : 2022 TaxPub(DT) 2238 (Pune-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Arcil Asset Reconstruction Fund II Trust (2022) 187 TR (A) 60 (Mum-Trib) : 2022 TaxPub(DT) 1241 (Mum-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Bhagchand Jain (2022) 187 TR (A) 74 (JP-Trib) : 2022 TaxPub(DT) 1235 (Jp-Trib) : (2022) 94 ITR (Trib) 472 (Jp-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Kamdhenu Real Estate (P) Ltd. (2022) 187 TR (A) 70 (Pune-Trib) : 2022 TaxPub(DT) 3998 (Pune-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Raja Vikram (2022) 187 TR (A) 90 (Rpr-Trib) : 2022 TaxPub(DT) 1153 (Rai-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Jasuben Chhanabhai Ahir & Ors. v. ITO (2022) 187 TR (A) 98 (Surat-Trib) : 2022 TaxPub(DT) 3764 (Srt-Trib) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Bhanu Chopra (2022) 187 TR (A) 59 (Del-Trib) : 2022 TaxPub(DT) 3138 (Del-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - K.A. Rame Gowda v. Asstt. Commissioner (Exemptions) (2022) 187 TR (A) 53 (Bang-Trib) : 2022 TaxPub(DT) 155 (Bang-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - K.P.S. Enterprises v. ITO (2022) 187 TR (A) 78 (Mad-HC) : 2021 TaxPub(DT) 2011 (Mad-HC) 79 >>   
INCOME TAX : CASE LAW DIGESTS - KA Rame Gowda v. Asstt. Commissioner (Exemption) (2022) 187 TR (A) 46 (Bang-Trib) : 2022 TaxPub(DT) 155 (Bang-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Kanwaljit Singh Sandhu v. ITO (2022) 187 TR (A) 61 (Amr-Trib) : 2022 TaxPub(DT) 1208 (Asr-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Kiran R. Sawlani v. ITO (2022) 187 TR (A) 58 (Mum-Trib) : 2021 TaxPub(DT) 6630 (Mum-Trib) : (2022) 193 ITD 852 (Mum-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Mahalaxmi Saws (P). Ltd. v. ITO (2022) 187 TR (A) 44 (Jp-Trib) : 2022 TaxPub(DT) 2289 (Jp-Trib) 44 >>   
INCOME TAX : CASE LAW DIGESTS - Manjit Kaur v. ITO (2022) 187 TR (A) 97 (Amt-Trib) : 2022 TaxPub(DT) 1063 (Asr-Trib) : (2022) 93 ITR (Trib) 711 (Asr-Trib) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Nikhil Garg v. ITO (2022) 187 TR (A) 45 (JP-Trib) : 2022 TaxPub(DT) 1461 (Jp-Trib) : (2022) 95 ITR (Trib) 92 (Jp-Trib) 45 >>   
INCOME TAX : CASE LAW DIGESTS - Om Builders v. Asstt. CIT (2022) 187 TR (A) 64 (Ind-Trib) : 2022 TaxPub(DT) 1141 (Ind-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Padmavati Developers Empire Estate v. Dy. CIT (2022) 187 TR (A) 69 (Pune-Trib) : 2022 TaxPub(DT) 3425 (Pune-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Pepperazzi Hospitality (P). Ltd. v. ITO (2022) 187 TR (A) 92 (Ahd-Trib) : 2022 TaxPub(DT) 2947 (Ahd-Trib) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Central Cottage Industries Corpn. of India Ltd. (2022) 187 TR (A) 79 (Del-Trib) : 2022 TaxPub(DT) 3223 (Del-HC) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Superior Films (P) Ltd. (2022) 187 TR (A) 81 (Del-Trib) : 2021 TaxPub(DT) 4038 (Del-HC) : (2021) 437 ITR 230 (Del) : (2021) 282 Taxman 123 (Del) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Prakash Mithalal Oswal v. ITO (2022) 187 TR (A) 98 (Pune-Trib) : 2022 TaxPub(DT) 3629 (Pune-Trib) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Ramakrishnan v. ITO (2022) 187 TR (A) 54 (Chen-Trib) : 2022 TaxPub(DT) 3669 (Chenn-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - Ramit Vohra v. ACIT (2022) 187 TR (A) 75 (Del-Trib) : 2022 TaxPub(DT) 77 (Del-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Ravi Advani v. ITO (2022) 187 TR (A) 41 (Mum-Trib) : 2022 TaxPub(DT) 549 (Mum-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - River Valley Meadows & Township (P) Ltd. v. Dy. CIT & Anr. (2022) 187 TR (A) 81 (Bom-HC) : 2021 TaxPub(DT) 6520 (Bom-HC) : (2022) 284 Taxman 536 (Bom) 81 >>   
INCOME TAX : CASE LAW DIGESTS - RSV Infra Power (P) Ltd. v. AO (2022) 187 TR (A) 88 (Luck-Trib) : 2022 TaxPub(DT) 2959 (Luck-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Sabbirbhai I. Kadiwala v. ITO (2022) 187 TR (A) 67 (Ahd-Trib) : 2022 TaxPub(DT) 3974 (Ahd-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Sanjay Subhashchand Gupta v. Asstt. CIT (2022) 187 TR (A) 37 (Mum-Trib) : 2022 TaxPub(DT) 2968 (Mum-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Sanjeev Patni v. Asstt. CIT (2022) 187 TR (A) 79 (Ind-Trib) : 2022 TaxPub(DT) 68 (Ind-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Schneider Electric South East Asia (HQ) (P) Ltd. v. Asstt. CIT (2022) 187 TR (A) 96 (Del-HC) : 2022 TaxPub(DT) 2325 (Del-HC) : (2022) 443 ITR 186 (Del) 96 >>   
INCOME TAX : CASE LAW DIGESTS - Shaukethussain M Patel v. ITO (2022) 187 TR (A) 91 (Srt-Trib) : 2022 TaxPub(DT) 3654 (Srt-Trib) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Shrenik Sudhir Vimawala v. Asstt. CIT (2022) 187 TR (A) 85 (Guj-HC) : 2022 TaxPub(DT) 3302 (Guj-HC) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Shrikant Phulchand Bhakkad (HUF) v. Jt. CIT (2022) 187 TR (A) 83 (Bom-HC) : 2022 TaxPub(DT) 2882 (Bom-HC) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Spandana Sphoorty Financials Ltd. v. Dy. CIT (2022) 187 TR (A) 92 (Hyd-Trib) : 2021 TaxPub(GST) 1584 (Ker-HC) : (2022) 89 GST 774 (Ker):(2022) 56 GSTL 260 (Ker) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Standard Chartered Bank Crescenzo v. Dy. DIT (2022) 187 TR (A) 55 (Mum-Trib) : 2022 TaxPub(DT) 969 (Mum-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Sun & Sun Inframetric (P) Ltd. v. Asstt. CIT (2022) 187 TR (A) 94 (Rpr-Trib) : 2021 TaxPub(DT) 6381 (Raipur Bench) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Tractors & Farm Equipment Ltd. v. Dy. CIT (2022) 187 TR (A) 89 (Chen- (Chen-Trib) : 2022 TaxPub(DT) 2151 (Chenn-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Union Bank of India v. Addl. CIT (2022) 187 TR (A) 89 (SC) : 2022 TaxPub(DT) 1843 (SC) : (2022) 442 ITR 194 (SC) : (2022) 286 Taxman 353 (SC) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Vijay Pal Jhamb v. ITO (2022) 187 TR (A) 37 (Chd-Trib) : 2022 TaxPub(DT) 2425 (Chd-Trib) 37 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Medicine purchases by inpatients exempt from GST; Tamil Nadu AAR 102 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : CBIC examining issue regarding applicability of GST on cross charges; Johri 103 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Providing HSN code responsibility of bidder, not tendering authority; SC 104 >>   
CORPORATE LAWS & GST : STATUTES - Companies (Accounts) Fourth Amendment Rules, 2022—Amendment in Rule 3—Notification G.S.R. 624(E), dtd 5-8-2022 [F. No. 1/19/2013-CL-V-PART III] 106 >>   
CORPORATE LAWS & GST : ARTICLES - Taxpayers to Have One More Opportunity to File Form TRAN-1 and TRAN-2 During 1-9-2022 to 31-10-2022—CA. SATYADEV PUROHIT 107 >>   
CORPORATE LAWS & GST : ARTICLES - Conducting Board Meetings for Private Subsidiary(ies) Wholly Owned by Foreign Nationals/Foreign Companies—D. RAMACHANDRA RAO 113 >>   
Copyright © Cyber Knowledge Products - Tax Publishers, Jodhpur