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TR Vol-187 Issue-7, 17-Oct-2022
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INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : Regulation of IP Corporate Insolvency; IPEs allowed to enrol as “professional member” of IPAs 2 >>   
INCOME TAX : NEWS YOU CAN USE - ITAT : ITAT rejects equalisation levy over jurisdictional grounds, setback for I-T 3 >>   
INCOME TAX : NEWS YOU CAN USE - Negotiable Instruments : Finance ministry mulls steps to curb cheque bounce cases; Report 4 >>   
INCOME TAX : NEWS YOU CAN USE - Tax Collection : Direct tax collection jumps 24% to Rs 9 trn in FY23 so far, says I-T dept 5 >>   
INCOME TAX : NEWS YOU CAN USE - UPI : No charge for RuPay credit card use on UPI for transaction up to Rs 2,000; NPCI 6 >>   
INCOME TAX : STATUTES - FAQ’s for Form 27C—e-Filing FAQs, dt. Nill 8 >>   
INCOME TAX : STATUTES - Order Under Section 119 of the Income Tax Act, 1961—Extension of Date for Furnishing of Updated Return—Order dtd. 26-9-2022 [F.No. 370142/41/ 2022-TPL] 9 >>   
INCOME TAX : STATUTES - Direct Tax Collections for F.Y. 2022-23 up to 08-10-2022—Press Release, dtd. 9-10-2022 9 >>   
INCOME TAX : STATUTES - Income Tax (Thirty Third Amendment) Rules, 2022—Amendment of Rule 114F—Notification No. 112/2022, dtd. 7-10-2022 [F. No. 370142/43/2022-TPL (Part 2)] 10 >>   
INCOME TAX : ARTICLES - Comprehensive Guide to Tax Provisions Relating to Charitable Trusts—CA. MANOJ GUPTA 11 >>   
INCOME TAX : ARTICLES - TDS Obligation on By Product Obtained by Miller while Milling Paddy—CA. NISHA BHANDARI 41 >>   
INCOME TAX : ARTICLES - Whether the Expenditure Accounted in the Regular Books of Account Attracts the Provisions of Section 69C?—AKHILESH KUMAR SAH 45 >>   
INCOME TAX : CASE LAW DIGESTS - Althan Bhatar Urban Co-op. Credit Society Ltd. v. Pr. CIT (2022) 187 TR (A) 792 (Surat-Trib) : 2022 TaxPub(DT) 2445 (Srt-Trib) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Aniket Agarwal v. ITO (2022) 187 TR (A) 764 (Del-Trib) : 2022 TaxPub(DT) 3493 (Del-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Anita Awasthi v. ITO (2022) 187 TR (A) 797 (Varana-Trib) : 2022 TaxPub(DT) 3857 (Varanasi-Trib) 102 >>   
INCOME TAX : CASE LAW DIGESTS - Anita Mahindrakumar Oberai v. ITO (2022) 187 TR (A) 756 (Pune-Trib) : 2022 TaxPub(DT) 1035 (Pune-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Ankit Kaul v. National Faceless Assessment Center (2022) 187 TR (A) 776 (Del-HC) : 2022 TaxPub(DT) 3216 (Del-HC) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Arun Kapoor v. ITO (2022) 187 TR (A) 762 (Del-Trib) : 2022 TaxPub(DT) 949 (Del-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Anand Jaikumar Jain (2022) 187 TR (A) 781 (Mum-Trib) : 2022 TaxPub(DT) 2888 (Mum-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Anoop Neema (2022) 187 TR (A) 770 (Ind-Trib) : 2022 TaxPub(DT) 666 (Ind-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Punjab State Civil Supply Corpn. Ltd. (2022) 187 TR (A) 784 (Chd-Trib) : 2022 TaxPub(DT) 3477 (Chd-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Awadh Traders v. ITO (2022) 187 TR (A) 760 (Jab-Trib) : 2022 TaxPub(DT) 3452 (Jab-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Bipin Amratlal Shah v. ACIT (2022) 187 TR (A) 790 (Mum-Trib) : 2022 TaxPub(DT) 2759 (Mum-Trib) 95 >>   
INCOME TAX : CASE LAW DIGESTS - CIT(E) v. Hamdard National Foundation (India) (2022) 187 TR (A) 748 (Del-HC) : 2022 TaxPub(DT) 1399 (Del-HC) : (2022) 443 ITR 348 (Del) : (2022) 286 Taxman 441 (Del) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Coastal Fertilisers Ltd. v. ITO (2022) 187 TR (A) 759 (Kol-Trib) : 2022 TaxPub(DT) 4245 (Kol-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Daivadnya Samjonnati Parishad Mahajanwadi Mandal v. ITO (2022) 187 TR (A) 747 (Mum-Trib) : 2022 TaxPub(DT) 2526 (Mum 'D'-Trib) : (2022) 194 ITD 152 (Mum 'D'-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Deccan Charters (P.) Ltd. v. Dy. CIT (2022) 187 TR (A) 786 (Bang 'B'-Trib) : 2022 TaxPub(DT) 1847 (Bang 'B'-Trib) : (2022) 194 ITD 59 (Bang 'B'-Trib) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Decent Financial Services (P) Ltd. v. Dy.CIT (2022) 187 TR (A) 777 (Del-Trib) : 2021 TaxPub(DT) 5855 (Del-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Deepak Bhatnagar v. Dy. CIT (2022) 187 TR (A) 754 (Del-Trib) : 2022 TaxPub(DT) 3869 (Del-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Divyadatta Digamber Nagari Sah. Patsanstha Ltd. v. ITO (2022) 187 TR (A) 782 (Pune-Trib) : 2022 TaxPub(DT) 3846 (Pune-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Drugamata Bahuuddesiya Krida Wa Shaikshanik Sanstha v. Pr. CIT (2022) 187 TR (A) 795 (Nag-Trib) : 2022 TaxPub(DT) 2347 (Nag-Trib) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Credtalpha Alternative Investment Advisors (P) Ltd. (2022) 187 TR (A) 758 (Mum-Trib) : 2022 TaxPub(DT) 859 (Mum-Trib) : (2022) 94 ITR (Trib) 596 (Mum-Trib) : (2022) 193 ITD 502 (Mum-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. J.P. Fincorp Services (P) Ltd. (2022) 187 TR (A) 760 (Ahd-Trib) : 2022 TaxPub(DT) 1022 (Ahd-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Shubham Chemicals & Solvents Ltd. (2022) 187 TR (A) 778 (Del-Trib) : 2022 TaxPub(DT) 2502 (Del-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Edelweiss Asset Reconstruction Co. Ltd. v. Tax Recovery Officer & Ors. (2022) 187 TR (A) 787 (Bom-HC) : 2021 TaxPub(DT) 6422 (Bom-HC) : (2021) 438 ITR 568 (Bom) : (2021) 168 SCL 498 (Bom) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Gayatri Parivar Trust v. CIT (E) (2022) 187 TR (A) 767 (Chd-Trib) : 2022 TaxPub(DT) 2248 (Chd-Trib) : (2022) 96 ITR (Trib) 435 (Chd-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Gnanaganga Gruha Nirmana Sahakara Sanga Niyamita v. Pr. CIT (2022) 187 TR (A) 791 (Bang-Trib) : 2022 TaxPub(DT) 582 (Bang-Trib) 96 >>   
INCOME TAX : CASE LAW DIGESTS - Gouri Shankar Jain v. CIT (A) (2022) 187 TR (A) 752 (Kol-Trib) : 2022 TaxPub(DT) 1567 (Kol-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Gurinder Kahlon v. ITO (2022) 187 TR (A) 798 (Ahd-Trib) : 2022 TaxPub(DT) 3385 (Ahd-Trib) 102 >>   
INCOME TAX : CASE LAW DIGESTS - Heena Parag Chheda v. ACIT (2022) 187 TR (A) 751 (Mum-Trib) : 2022 TaxPub(DT) 1790 (Mum-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - Hotel Woodside v. Asstt. CIT (2022) 187 TR (A) 745 (Bang-Trib) : 2021 TaxPub(DT) 352 (Bang-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Kaptronics (P). Ltd. (2022) 187 TR (A) 754 (Bang-Trib) : 2022 TaxPub(DT) 2592 (Bang-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Sunlight Tour & Travels (P) Ltd. (2022) 187 TR (A) 776 (Del 'G'-Trib) : 2022 TaxPub(DT) 1062 (Del 'G'-Trib) : (2022) 93 ITR (Trib) 538 (Del 'G'-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Jitendra Kumar Nahata v. Jt. CIT (OSD) (2022) 187 TR (A) 768 (Bang-Trib) : 2022 TaxPub(DT) 3466 (Bang-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Jt. CIT (E) v. Divya Jyoti Trust (2022) 187 TR (A) 746 (Ahm-Trib) : 2022 TaxPub(DT) 1711 (Ahd-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Jt. CIT(E) v. Divya Jyoti Trust Tejas Eye Hospital (2022) 187 TR (A) 749 (Ahd 'A'-Trib) : 2022 TaxPub(DT) 3449 (Ahd-Trib) : (2022) 194 ITD 772 (Ahd-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - K.V. Sridhar v. ITO (2022) 187 TR (A) 756 (Bang 'A'-Trib) : 2022 TaxPub(DT) 3042 (Bang-Trib) : (2022) 194 ITD 450 (Bang-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Kailashkumar A. Kothari v. ITO (2022) 187 TR (A) 763 (Mum-Trib) : 2022 TaxPub(DT) 1633 (Mum-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Krishnarajapet Taluk Agricultural Produce Co-op. Marketing Society Ltd. v. Pr. CIT (2022) 187 TR (A) 769 (Bang-Trib) : 2022 TaxPub(DT) 1591 (Bang-Trib) : (2022) 194 ITD 311 (Bang-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Kumar Engineering Works v. ACIT (2022) 187 TR (A) 775 (Del-Trib) : 2022 TaxPub(DT) 1244 (Del-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Laxman Das Sabdani v. ITO (2022) 187 TR (A) 755 (JP-Trib) : 2021 TaxPub(DT) 2774 (Jp-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Macro Marvel Projects Ltd. v. Asstt. CIT (2022) 187 TR (A) 769 (Mad-HC) : 2022 TaxPub(DT) 1924 (Mad-HC) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Mamta Bhavesh Dave v. ITO (2022) 187 TR (A) 780 (Guj-HC) : 2022 TaxPub(DT) 1260 (Guj-HC) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Melongos India (P) Ltd. v. ITO (2022) 187 TR (A) 791 (Chen-Trib) : 2022 TaxPub(DT) 3348 (Chenn-Trib) 95 >>   
INCOME TAX : CASE LAW DIGESTS - MGV Jain Jewellers (P) Ltd. v. ITO (2022) 187 TR (A) 780 (Del-Trib) : 2022 TaxPub(DT) 1718 (Del 'E'-Trib) : (2022) 94 ITR (Trib) 191 (Del 'E'-Trib) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Mohan Lal Santwani v. UOI & Ors. (2022) 187 TR (A) 779 (All-HC) : 2022 TaxPub(DT) 3352 (All-HC) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Mphasis Ltd. v. Dy. DIT (2022) 187 TR (A) 785 (Bang 'B'-Trib) : 2022 TaxPub(DT) 4144 (Bang 'B'-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Nisarg Realtors (P) Ltd. v. Asstt. CIT (2022) 187 TR (A) 750 (Mum-Trib) : 2022 TaxPub(DT) 3621 (Mum-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Nitesh Kumar Goyal v. ITO (2022) 187 TR (A) 761 (Rpr-Trib) : 2022 TaxPub(DT) 3429 (Raipur-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Nortel Networks India (P). Ltd. v. Dy. CIT (2022) 187 TR (A) 772 (Del-Trib) : 2022 TaxPub(DT) 1940 (Del-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Om Parkash Nahar v. ITO (2022) 187 TR (A) 763 (Del-Trib) : 2022 TaxPub(DT) 1605 (Del-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Om Sat Sanatan Geeta Bhawan Trust v. CIT (E) (2022) 187 TR (A) 766 (Chd-Trib) : 2021 TaxPub(DT) 2474 (Chd-Trib) : (2021) 88 ITR (Trib) 764 (Chd-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Orient Builders v. Asstt. CIT (2022) 187 TR (A) 753 (Chen 'A'-Trib) : 2022 TaxPub(DT) 3838 (Chenn-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Oriental Insurance Co. Ltd. v. Chief CIT (TDS) (2022) 187 TR (A) 783 (Guj-HC) : 2022 TaxPub(DT) 3284 (Guj-HC) : (2022) 445 ITR 300 (Guj) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Padmini Products (P.) Ltd. v. Dy. CIT (2022) 187 TR (A) 751 (Karn-HC) : 2022 TaxPub(DT) 1836 (Karn-HC) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Manju Osatwal (2022) 187 TR (A) 794 (Cal-HC) : 2022 TaxPub(DT) 1418 (Cal-HC) : (2022) 443 ITR 107 (Cal) 99 >>   
INCOME TAX : CASE LAW DIGESTS - Priya Ranjan Saha v. ITO (2022) 187 TR (A) 766 (Kol-Trib) : 2022 TaxPub(DT) 1648 (Kol-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Protim Dasgupta v. ITO (2022) 187 TR (A) 790 (Kol-Trib) : 2022 TaxPub(DT) 2597 (Kol-Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Puneet Jhunjhunwala v. Dy. CIT (2022) 187 TR (A) 789 (Var-Trib) : 2022 TaxPub(DT) 2141 (Varanasi-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Radhika Chopra v. ITO (2022) 187 TR (A) 778 (Del-TTrib) : 2022 TaxPub(DT) 2484 (Del-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Raj Enterprises v. Dy. CIT (2022) 187 TR (A) 773 (Srt-Trib) : 2022 TaxPub(DT) 3792 (Srt-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Rita Rajkumar Singh v. Asstt. CIT (2022) 187 TR (A) 774 (Bom-HC) : 2022 TaxPub(DT) 4025 (Bom-HC) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Shanmugam Ethiraj v. ITO (2022) 187 TR (A) 765 (Chen-Trib) : 2022 TaxPub(DT) 3426 (Chenn-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Shantanu Ashok Satbhai v. ITO (2022) 187 TR (A) 771 (Pune-Trib) : 2022 TaxPub(DT) 1782 (Pune-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Siddappa B.T. v. Pr. CIT (2022) 187 TR (A) 793 (Bang-Trib) : 2022 TaxPub(DT) 2637 (Bang-Trib) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Siraj Ahmed Jamalbhai Bora v. ITO (2022) 187 TR (A) 757 (Mum-Trib) : 2021 TaxPub(DT) 4268 (Mum-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Tejas Karshanbhai Dari v. ITO (2022) 187 TR (A) 788 (Ahd-Trib) : 2022 TaxPub(DT) 3179 (Ahd-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Unisource Hydro Carbon Services (P) Ltd. & Anr. v. UOI & Ors. (2022) 187 TR (A) 796 (Calc-HC) : 2022 TaxPub(DT) 3958 (Cal-HC) : (2022) 444 ITR 229 (Cal) 101 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST return Extended timeline for compliances to be effective from FY22; CBIC 104 >>   
CORPORATE LAWS & GST : STATUTES - Extension of Time for Filing E-Form DIR-3-KYC and WEB-Form DIR-3-KYC-WEB without Fee upto 15-10-2022—General Circular No. 9/2022, dtd. 28-9-2022 [F.No. 8/4/2018-CL-I] 105 >>   
CORPORATE LAWS & GST : STATUTES - Companies (Corporate Social Responsibility Policy) Amendment Rules, 2022—Amendment in Rules 3, 4, 8 and Form CSR-1—Substitution of Annexure-II—Notification G.S.R. 715(E), dtd. 20-9-2022 [F. No. 05/03/2022-CSR] 105 >>   
CORPORATE LAWS & GST : STATUTES - Section 410 of The Companies Act, 2013, read with Sections 3 and 5 of The Tribunals Reforms Act, 2021—National Company Law Tribunal and Appellate Tribunal—Constitution of—Extension of Tenure of Technical Members and Judic 106 >>   
CORPORATE LAWS & GST : STATUTES - Section 410 of The Companies Act, 2013, read with Sections 3 and 5 of The Tribunals Reforms Act, 2021 —National Company Law Tribunal and Appellate Tribunal—Constitution of—Tenure Extension for Judicial Members and Technic 106 >>   
CORPORATE LAWS & GST : STATUTES - Section 410 of The Companies Act, 2013, read with Sections 3 and 5 of The Tribunals Reforms Act, 2021—National Company Law Tribunal and Appellate Tribunal—Constitution of—Tenure Extension for Judicial Members and Technica 106 >>   
CORPORATE LAWS & GST : STATUTES - Section 410 of The Companies Act, 2013, read with Sections 3 and 5 of The Tribunals Reforms Act, 2021—National Company Law Tribunal and Appellate Tribunal—Constitution of—Tenure Extension for Judicial Members and Technica 106 >>   
CORPORATE LAWS & GST : ARTICLES - Taxpayers May Correct Mistakes in GST Returns Till 30th Day of November of Next Financial Year—CA. SATYADEV PUROHIT 107 >>   
CORPORATE LAWS & GST : ARTICLES - GST on Intellectual Property Related Services—VINEET TIWARI 112 >>   
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