| INCOME TAX : NEWS YOU CAN USE - Small Savings Schemes : Govt hikes Q3 interest rates on some small savings schemes by up to 30 bps |
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| INCOME TAX : NEWS YOU CAN USE - Tax Collection : Centre cuts FY23 borrowing target by Rs 10k cr amid robust tax collections |
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| INCOME TAX : NEWS YOU CAN USE - Tax Collection : Net direct tax mop up rises 23% to Rs 7.04 trn so far in FY23: CBDT chief |
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| INCOME TAX : STATUTES - Extension of Timeline for Filing of Various Reports of Audit for the Assessment Year 2022-23—Circular No. 19/2022, dtd. 30-9-2022 [F. No. 225/ 49/2021/ITA-II] |
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| INCOME TAX : STATUTES - Revision of Interest Rates for Small Savings Schemes—Office Memorandum, dtd. 29-09-2022 [F.N0.1/4/2019-NS] |
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| INCOME TAX : STATUTES - Section 158AB—Procedure for Avoiding Repetitive Appeals—Constitution of Collegium—Order, dtd. 28-9-2022 [F.No. 370133/13/2022-TPL] |
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| INCOME TAX : STATUTES - Finance Minister’s Awards Conferred on Employees of Income Tax Department Today—Press Release, dtd. 27-9-2022 |
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| INCOME TAX : STATUTES - The Finance Minister’s Award 2022 Presentation Ceremony held by the Income Tax Department at Delhi—Press Release, dtd. 27-9-2022 |
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| INCOME TAX : STATUTES - CBDT Extends Due Date for Filing of Various Reports of Audit for the Assessment Year 2022-23 under the Income Tax Act, 1961—Press Release, dtd. 30-9-2022 |
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| INCOME TAX : STATUTES - Income Tax (32nd Amendment) Rules, 2022—Insertion of Rule 132—Insertion of Form No. 69 and 70—Notification No. 111/2022, dtd. 28-9-2022 [F. No. 370142/32/2022-TPL] |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Section 36(1)(iii)—Interest on Borrowed Capital—Interest on Partners Capital |
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| INCOME TAX : ARTICLES - Filling up ITR-7—Issues and Challenges—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Controversial Clause 44 of the Tax Audit Form 3CD—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - Whether the Deductee is Entitle to Tax Credit of TDS/TCS by the Deductor When not Reflecting in Form 26AS—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Sujatha Bio-Tech (2022) 187 TR (A) 649 (Del-Trib) : 2022 TaxPub(DT) 3119 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Addl. CIT v. Hindustan Coca-Cola Beverages (P) Ltd. (2022) 187 TR (A) 652 (Del-Trib) : 2022 TaxPub(DT) 3989 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Anup Lakhmichand Anand v. CIT & Ors. (2022) 187 TR (A) 679 (Bom-HC) : 2022 TaxPub(DT) 3201 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ashish Sharma v. ITO (2022) 187 TR (A) 670 (Jp-Trib) : 2022 TaxPub(DT) 3859 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashmi Gupta v. Dy. CIT (2022) 187 TR (A) 636 (Chandigarh-Trib) : 2022 TaxPub(DT) 3219 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashoka Machine Tools Intl. (P) Ltd. v. ITO (2022) 187 TR (A) 680 (Del-Trib) : 2022 TaxPub(DT) 3537 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Somya Traders (P) Ltd. (2022) 187 TR (A) 669 (Del-Trib) : 2022 TaxPub(DT) 3676 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Atma Ram Saria v. Addl. CIT (2022) 187 TR (A) 628 (Del-Trib) : 2022 TaxPub(DT) 3134 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Atulbhai Ravjibhai Patel v. Dy. CIT (2022) 187 TR (A) 636 (Ahd-Trib) : 2022 TaxPub(DT) 3221 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Balasamy Balasubramaniam v. Asstt. CIT (2022) 187 TR (A) 682 (Chen-Trib) : 2022 TaxPub(DT) 3660 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Barkha Ramesh Merchant v. ACIT (2022) 187 TR (A) 642 (Mum-Trib) : 2022 TaxPub(DT) 3313 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bengal Bonded Warehouse Ltd. v. ACIT (2022) 187 TR (A) 681 (Kol-Trib) : 2022 TaxPub(DT) 3544 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bitwise Solutions (P) Ltd. v. Dy. CIT (2022) 187 TR (A) 633 (Pune-Trib) : 2022 TaxPub(DT) 3549 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Cineyug v. Dy. CIT (2022) 187 TR (A) 637 (Mum-Trib) : 2022 TaxPub(DT) 3224 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Cure Foundation v. Exemption Ward, Ghaziabad (2022) 187 TR (A) 639 (Del-Trib) : 2022 TaxPub(DT) 3142 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - DCM Shriram Ltd. v. Asstt. CIT (2022) 187 TR (A) 664 (Del-Trib) : 2022 TaxPub(DT) 3301 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Diamond Tradex Company Ltd. v. Asstt. CIT (2022) 187 TR (A) 645 (Del-Trib) : 2022 TaxPub(DT) 3143 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Naini Tissues Ltd. (2022) 187 TR (A) 650 (Del-Trib) : 2022 TaxPub(DT) 3985 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Vishal Fabrics (P) Ltd. (2022) 187 TR (A) 647 (Ahd-Trib) : 2022 TaxPub(DT) 3019 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Zirconia Cera Tech Glazes (2022) 187 TR (A) 660 (Ahd-Trib) : 2022 TaxPub(DT) 3025 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gian Chand Arora v. Pr. CIT (2022) 187 TR (A) 674 (Mum-Trib) : 2022 TaxPub(DT) 3980 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Goel Road Carriers (P) Ltd. v. Asstt. CIT (2022) 187 TR (A) 628 (Del-HC) : 2022 TaxPub(DT) 3205 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Harish Gangji Dedhiya v. UOI & Ors. (2022) 187 TR (A) 656 (Bom-HC) : 2022 TaxPub(DT) 3071 (Bom-HC) : (2022) 443 ITR 273 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - HDB Employees Welfare Trust v. Pr. CIT (2022) 187 TR (A) 677 (Mum-Trib) : 2022 TaxPub(DT) 3234 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hema Engineering Industries Ltd. v. Dy. CIT (2022) 187 TR (A) 640 (Del-Trib) : 2022 TaxPub(DT) 3976 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Himanshu Engineering v. Pr. CIT (2022) 187 TR (A) 671 (Ahd-Trib) : 2022 TaxPub(DT) 4095 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Indian Overseas Bank v. Jt. CIT (2022) 187 TR (A) 661 (Chen-Trib) : 2022 TaxPub(DT) 4101 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Aditinfratel (P) Ltd. (2022) 187 TR (A) 648 (Del-Trib) : 2022 TaxPub(DT) 3724 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Riten Kantilal Gada (2022) 187 TR (A) 655 (Mum-Trib) : 2022 TaxPub(DT) 3256 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Shreeji Multitrade (P) Ltd. (2022) 187 TR (A) 642 (Mum-Trib) : 2022 TaxPub(DT) 4022 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jindal Exports & Imports (P) Ltd. v. Dy. CIT (2022) 187 TR (A) 663 (Del-HC) : 2022 TaxPub(DT) 3208 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Junagadh Dist. Co-op. Purchase & Sales Union Ltd. v. ITO (2022) 187 TR (A) 651 (Rkt-Trib) : 2022 TaxPub(DT) 3579 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kamal Kishore Jaiswal v. Asstt. CIT (2022) 187 TR (A) 668 (Dehr-Trib) : 2022 TaxPub(DT) 3608 (Dehradun-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kandoi Metal Powders Manufacturing Company (P.) Ltd. v. Asstt. CIT (2022) 187 TR (A) 665 (Raj-HC) : 2022 TaxPub(DT) 3198 (Raj-HC) : (2022) 285 Taxman 500 (Raj) |
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| INCOME TAX : CASE LAW DIGESTS - Kantibhai Ugarbhai Patel v. CIT (A) (2022) 187 TR (A) 646 (Ahd-Trib) : 2022 TaxPub(DT) 3851 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kari Thimmegowda Rajashekhara v. Dy. CIT (2022) 187 TR (A) 634 (Bang-Trib) : 2022 TaxPub(DT) 3982 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Komara Gounder Chinnusamy v. ITO (2022) 187 TR (A) 676 (Chen-Trib) : 2022 TaxPub(DT) 3614 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Krishana Goel v. Pr. Chief CIT & Anr. (2022) 187 TR (A) 663 (P&H-HC) : 2022 TaxPub(DT) 3978 (P&H-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Krishnaiyachetty Rameshbabu v. Asstt. CIT (2022) 187 TR (A) 677 (Chen-Trib) : 2022 TaxPub(DT) 3588 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Malook Nagar v. ACIT (2022) 187 TR (A) 679 (Del-Trib) : 2022 TaxPub(DT) 3471 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mathikere Ramaiah Kodandaram v. Asstt. DIT (2022) 187 TR (A) 634 (Bang-Trib) : 2022 TaxPub(DT) 3898 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Modular Concepts (India) (P) Ltd. v. UOI (2022) 187 TR (A) 655 (Mad-HC) : 2022 TaxPub(DT) 3245 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Mohammed Mustafa v. ITO (2022) 187 TR (A) 664 (Karn-HC) : 2022 TaxPub(DT) 3200 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Mohd. Zaheeruddin Zeeshan Ayub v. ITO (2022) 187 TR (A) 683 (Hyd-Trib) : 2022 TaxPub(DT) 3247 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Neelesh Satish Kanade v. ACIT (2022) 187 TR (A) 680 (Pune-Trib) : 2022 TaxPub(DT) 3423 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nekkanti Sea Foods Ltd. v. Pr. CIT (2022) 187 TR (A) 648 (Visa-Trib) : 2022 TaxPub(DT) 3850 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Online Computer & Services v. ITO (2022) 187 TR (A) 633 (Kol-Trib) : 2022 TaxPub(DT) 4015 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pareshbhai Rameshbhai Panchal v. ITO (2022) 187 TR (A) 658 (Ahd-Trib) : 2022 TaxPub(DT) 3984 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - PBN Constructions (P) Ltd. v. ACIT (2022) 187 TR (A) 635 (Koil- (Kol-Trib) : 2022 TaxPub(DT) 3906 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Bramha Corp Hotels & Resorts Ltd. (2022) 187 TR (A) 640 (Bom-HC) : 2022 TaxPub(DT) 3295 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Damodar Valley Corporation (2022) 187 TR (A) 652 (Cal-HC) : 2022 TaxPub(DT) 3041 (Cal-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Kanin (India) (2022) 187 TR (A) 678 (P&H-HC) : 2022 TaxPub(DT) 3814 (P&H-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Orissa State Police Housing & Welfare Corpn. Ltd. (2022) 187 TR (A) 675 (Orissa-HC) : 2022 TaxPub(DT) 3097 (Ori-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. S.S. Con Build (P) Ltd. (2022) 187 TR (A) 666 (Del-HC) : 2022 TaxPub(DT) 3258 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Prachi Agriculture & Properties (P) Ltd. v. Pr. CIT (2022) 187 TR (A) 674 (Raipur-Trib) : 2022 TaxPub(DT) 2950 (Raipur-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pradip Chopra v. Pr. CIT (2022) 187 TR (A) 673 (Mum-Trib) : 2022 TaxPub(DT) 3389 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pranav Kumar v. Dy. CIT (2022) 187 TR (A) 681 (Del-Trib) : 2022 TaxPub(DT) 2982 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pravinaben Pravinbhai Patel v. ITO (2022) 187 TR (A) 645 (Surat-Trib) : 2022 TaxPub(DT) 3908 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajiv Gandhi Indian Institution of Management v. Dy. CIT (2022) 187 TR (A) 630 (Kol-Trib) : 2022 TaxPub(DT) 4011 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajkumar S. Singh v. Asstt. CIT (2022) 187 TR (A) 659 (Bom-HC) : 2022 TaxPub(DT) 3104 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ratna Commercial Enterprises (P) Ltd. v. Dy. CIT (2022) 187 TR (A) 632 (Del-Trib) : 2022 TaxPub(DT) 2958 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Roots Design India (P) Ltd. v. Income Tax Department (2022) 187 TR (A) 654 (Del-Trib) : 2022 TaxPub(DT) 3915 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rosy Blue Securities (P) Ltd. v. Addl. CIT (2022) 187 TR (A) 632 (Mum-Trib) : 2022 TaxPub(DT) 3257 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Santosh Krishna (HUF) v. UOI & Ors. (2022) 187 TR (A) 657 (All-HC) : 2022 TaxPub(DT) 3259 (All-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Santosh Krishna (HUF) v. UOI & Ors. (2022) 187 TR (A) 657 (All-HC) : 2022 TaxPub(DT) 3261 (All-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Santosh Krishna (HUF) v. UOI & Ors. (2022) 187 TR (A) 660 (All-HC) : 2022 TaxPub(DT) 3260 (All-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Sarowar Goods (P) Ltd. v. ITO (2022) 187 TR (A) 643 (Kol-Trib) : 2022 TaxPub(DT) 3651 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shree Radheshyam Sharnam v. CIT (2022) 187 TR (A) 647 (Jp-Trib) : 2022 TaxPub(DT) 4097 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shrenik Sudhir Vimawala v. Asstt. CIT (2022) 187 TR (A) 653 (Guj-HC) : 2022 TaxPub(DT) 3265 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - South West Pinnacle Exploration Ltd. v. ACIT (2022) 187 TR (A) 667 (Del-Trib) : 2022 TaxPub(DT) 3815 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Spaze Tower (P) Ltd. v. JCIT (2022) 187 TR (A) 683 (Del-Trib) : 2022 TaxPub(DT) 3816 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Subhash Pethaljibhai Chavda Ahir Kelvani Mandal Khamdhrol v. ITO (2022) 187 TR (A) 631 (Rjk-Trib) : 2022 TaxPub(DT) 3845 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sumo Advertises (P) Ltd. v. ACIT (2022) 187 TR (A) 641 (Del-Trib) : 2022 TaxPub(DT) 3921 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tanzing Tashi v. ITO (2022) 187 TR (A) 644 (Bang-Trib) : 2022 TaxPub(DT) 4104 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tarpawankumar Ramprasad Sandhir v. ITO (2022) 187 TR (A) 637 (Ahm-Trib) : 2022 TaxPub(DT) 3398 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Trup Ayaz Ahmed v. ACIT (2022) 187 TR (A) 638 (Chen-Trib) : 2022 TaxPub(DT) 2985 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - United Metals v. ITO (2022) 187 TR (A) 668 (Ker-HC) : 2022 TaxPub(DT) 3040 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Valco Industries Ltd. v. Asstt. CIT (2022) 187 TR (A) 662 (Chd-Trib) : 2022 TaxPub(DT) 3701 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Venkatesh Realcom (P) Ltd. v. ITO (2022) 187 TR (A) 666 (Cal-HC) : 2022 TaxPub(DT) 3288 (Cal-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Vikram Ram Phadke v. Pr. CIT (2022) 187 TR (A) 670 (Chen-Trib) : 2022 TaxPub(DT) 4123 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Zilla Nirmiti Kendra v. Asstt. CIT(E) (2022) 187 TR (A) 629 (Bang 'A'-Trib) : 2022 TaxPub(DT) 3189 (Bang-Trib) : (2022) 194 ITD 514 (Bang-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Big States recorded high double-digit growth in GST revenue in July-September |
106
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| CORPORATE LAWS & GST : STATUTES - Commencement of Certain Provisions of Sections 100 to 114, Regarding—Notification No.18/2022–Central Tax, dtd. 28-9-2022 [F.No.CBIC-20013/ 1/2022-GST] |
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| CORPORATE LAWS & GST : STATUTES - Central Goods and Services Tax (Second Amendment) Rules, 2022—Notification No. 19/2022-Central Tax, dtd. 28-9-2022 [F.No.CBIC-20013/ 1/2022-GST] |
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| CORPORATE LAWS & GST : STATUTES - Notification No.20/2018-Central Tax, dated 28th March, 2018 Rescinded, Regarding—Notification No. 20/2022–Central Tax, dtd. 28-9-2022 [F.No. CBIC-20013/1/2022-GST] |
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| CORPORATE LAWS & GST : ARTICLES - Provisional Attachment of Property Under Section 83 of CGST Act—DIVYA RATHI |
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