| INCOME TAX : NEWS YOU CAN USE - Annual Information Statement : Taxpayers should check AIS quarterly, report discrepancies; FinMin official |
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| INCOME TAX : NEWS YOU CAN USE - Budget 2023 : Central Government to introduce 7-8 PLI schemes in next Budget; Report |
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| INCOME TAX : NEWS YOU CAN USE - Employees’ Pension Scheme : Supreme Court caps maximum pensionable salary at Rs 15,000 under EPS |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax : Tax authorities want IT professionals to declare income from 'moonlighting' |
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| INCOME TAX : STATUTES - Explanatory Notes to The Provisions of The Finance Act, 2022—Circular No. 23/2022, dtd. 3-11-2022 [F. No. 370142/48/2022-TPL] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specific Person—Teacher Retirement System of Texas—Notification No. 119/2022, dtd. 31-10-2022 [F. No. 500/PF4/S10 (23FE)/FT&TR-II(2)] |
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| INCOME TAX : STATUTES - CBDT Releases Draft Common Income Tax Return Form for Public Consultation—Press Release, dtd. 1-11-2022 |
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| INCOME TAX : STATUTES - Search and Seizure Action by Income Tax Department in Jharkhand—Press Release, dtd. 8-11-2022 |
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| INCOME TAX : ARTICLES - Exposition of Law on Educational Institutions Claiming Exemption Under Section 10(23C) By Supreme Court and Aftermath—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Scope of General Public Utility (GPU) in Section 2(15)—As Clarified via Recent Supreme Court Decision in Ahmedabad Urban Development Authority’s Case —CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Whether “Reasonable Cause” can be a Ground for Deletion of Penalty under section 271D?—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - Agrawal Construction Co. v. Asstt. CIT (2022) 188 TR (A) 185 (Ind-Trib) : 2022 TaxPub(DT) 2087 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Akik Tiles (P) Ltd. v. JCIT (2022) 188 TR (A) 182 (Ahd-Trib) : 2022 TaxPub(DT) 2741 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Aranya Clearers v. ITO (2022) 188 TR (A) 181 (Pat-Trib) : 2022 TaxPub(DT) 2891 (Pat-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Arkema Chemicals India (P) Ltd. v. Asstt. CIT (2022) 188 TR (A) 176 (Mum-Trib) : 2022 TaxPub(DT) 2892 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashfhaque Quamar v. Pr. CIT (2022) 188 TR (A) 211 (Raipur-Trib) : 2022 TaxPub(DT) 2748 (Raipur- Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashok Khandelwal v. Dy. CIT (2022) 188 TR (A) 206 (Raipur-Trib) : 2022 TaxPub(DT) 2749 (Raipur- Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Pallem Reddy Sreelakshmi (2022) 188 TR (A) 218 (Hyd-Trib) : 2022 TaxPub(DT) 531 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Baba Balakpuri Dharmarath Aushadhalaya Trust v. CIT(E) (2022) 188 TR (A) 171 (Del-Trib) : 2022 TaxPub(DT) 74 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bajaj Educational Society v. CIT (2022) 188 TR (A) 172 (Asr-Trib) : 2021 TaxPub(DT) 4683 (Amr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bajrang Conveyors v. ITO (2022) 188 TR (A) 215 (Rpr-Trib) : 2022 TaxPub(DT) 2192 (Raipur- Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bharat Scans (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 208 (Chen-Trib) : 2022 TaxPub(DT) 2756 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bozon Technologies (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 180 (Kol-Trib) : 2022 TaxPub(DT) 2645 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Brahman Sabha Karveer v. CIT (2022) 188 TR (A) 172 (Pune-Trib) : 2021 TaxPub(DT) 341 (Pune-Trib) : (2021) 188 ITD 474 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CCTEB India (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 164 (Del-HC) : 2022 TaxPub(DT) 2898 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Chandrasekhar Nathalal Trivedi v. ITO (2022) 188 TR (A) 197 (Mum-Trib) : 2022 TaxPub(DT) 2093 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - DIT (E) v. Shanmuga Arts, Science, Technology & Research Academy (Sastra) (2022) 188 TR (A) 169 (Mad-HC) : 2021 TaxPub(DT) 3512 (Mad-HC) : (2021) 436 ITR 633 (Mad) : (2021) 283 Taxman 135 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Huclin Research Ltd. (2022) 188 TR (A) 189 (Chen-Trib) : 2022 TaxPub(DT) 894 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Tarun Devecon (P) Ltd. (2022) 188 TR (A) 195 (Jab-Trib) : 2021 TaxPub(DT) 128 (Jab-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Eximcorp India (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 183 (Kol-Trib) : 2022 TaxPub(DT) 2672 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Habitate Realtech (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 173 (Del-HC) : 2022 TaxPub(DT) 846 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hafizuddin Hazi v. ITO (2022) 188 TR (A) 207 (Del-Trib) : 2022 TaxPub(DT) 1332 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hemlata Vishnubhai Gupta v. ITO (2022) 188 TR (A) 203 (Ahd-Trib) : 2022 TaxPub(DT) 2915 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Nimbeon - Intertechnologies (P) Ltd. (2022) 188 TR (A) 167 (Chen-Trib) : 2022 TaxPub(DT) 2942 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jindal Realty Ltd. v. National Faceless Assessment Centre (2022) 188 TR (A) 204 (Del-HC) : 2022 TaxPub(DT) 2921 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Jindal Realty Ltd. v. National Faceless Assessment Centre (2022) 188 TR (A) 205 (Del-HC) : 2022 TaxPub(DT) 2922 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Kalpesh Synthetics (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 199 (Mum 'H'-Trib) : 2022 TaxPub(DT) 2880 (Mum 'H'-Trib) : (2022) 96 ITR (Trib) 690 (Mum 'H'-Trib) : (2022) 195 ITD 142 (Mum 'H'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kenneth Malcolm Holland v. Dy. CIT (2022) 188 TR (A) 164 (P&H-HC) : 2022 TaxPub(DT) 132 (P&H-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Khoday Goverdhan v. ITO (2022) 188 TR (A) 188 (Hyd-Trib) : 2022 TaxPub(DT) 1920 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Krishna Prasad Mikkilineni v. Dy. CIT (2022) 188 TR (A) 165 (Bang-Trib) : 2022 TaxPub(DT) 1590 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Lata Pravin Albee v. ITO (2022) 188 TR (A) 190 (Surat-Trib) : 2022 TaxPub(DT) 2357 (Srt- Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Long Life Realtors LLP v. Pr. CIT (2022) 188 TR (A) 211 (Mum-Trib) : 2022 TaxPub(DT) 2601 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Lords Polymer India (P) Ltd. v. ITO (2022) 188 TR (A) 215 (Kol-Trib) : 2022 TaxPub(DT) 2600 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - M.P. State Co-operative Marketing Federation Ltd. v. ACIT (2022) 188 TR (A) 199 (Indore-Trib) : 2022 TaxPub(DT) 1621 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mansukh K. Vaghasia v. ITO (2022) 188 TR (A) 187 (Srt-Trib) : 2022 TaxPub(DT) 2795 (Srt- Trib) : (2022) 195 ITD 99 (Srt- Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Medicon Leather (P) Ltd. v. Asstt. CIT (2022) 188 TR (A) 213 (Bang-Trib) : 2022 TaxPub(DT) 356 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mindcrest (India) (P) Ltd. v. Asstt. DIT (2022) 188 TR (A) 178 (Mum-Trib) : 2022 TaxPub(DT) 2936 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - MMG Constructions LLP v. UOI (2022) 188 TR (A) 203 (Karn-HC) : 2022 TaxPub(DT) 844 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Mukesh Kumar Singh v. ITO (2022) 188 TR (A) 196 (Kol-Trib) : 2022 TaxPub(DT) 1636 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nadeem Leatherware Exports v. Dy. CIT (2022) 188 TR (A) 191 (Chen-Trib) : 2022 TaxPub(DT) 2800 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - New Consolidated Construction Co. Ltd. v. Dy. DIT (2022) 188 TR (A) 179 (Mum-Trib) : 2022 TaxPub(DT) 2940 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nirani Sugars Ltd. v. Asstt. CIT (2022) 188 TR (A) 210 (Panaji-Trib) : 2022 TaxPub(DT) 2943 (Panaji-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nitin Gupta v. Pr. CIT (2022) 188 TR (A) 212 (Dehra-Trib) : 2022 TaxPub(DT) 2842 (Dehradun-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Orion Property Management Services Ltd. v. ITO (2022) 188 TR (A) 202 (Bang-Trib) : 2020 TaxPub(DT) 5384 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - P. Divagar v. ITO (2022) 188 TR (A) 207 (Chen-Trib) : 2022 TaxPub(DT) 2815 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Palepu Pharma (P) Ltd. v. Asstt. CIT (2022) 188 TR (A) 195 (Chen-Trib) : 2022 TaxPub(DT) 2818 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Parthasarathy Kamalakannan v. ITO (2022) 188 TR (A) 216 (Chen-Trib) : 2022 TaxPub(DT) 2821 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pattabi Thiyagarajan v. DCIT (2022) 188 TR (A) 188 (Chn-Trib) : 2022 TaxPub(DT) 1463 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Poddar Rubber Industries v. Dy. CIT (2022) 188 TR (A) 201 (Guwahati-Trib) : 2021 TaxPub(DT) 507 (Gau-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Jawaharlal Nehru Technological University (2022) 188 TR (A) 170 (Tela-HC) : 2022 TaxPub(DT) 848 (Telangana High Court-HC) : (2022) 286 Taxman 231 (Telangana High Court) |
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| INCOME TAX : CASE LAW DIGESTS - Rajesh Niranjan Shah v. Dy. CIT (2022) 188 TR (A) 174 (Pune-Trib) : 2022 TaxPub(DT) 1950 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rathod Industries v. Dy. CIT (2022) 188 TR (A) 182 (Pune-Trib) : 2022 TaxPub(DT) 2833 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - S. Soundaram (INDL.) v. ITO (2022) 188 TR (A) 214 (Chen-Trib) : 2022 TaxPub(DT) 2837 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Saha Textile v. Asstt. CIT (2022) 188 TR (A) 178 (Kol-Trib) : 2022 TaxPub(DT) 2613 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Saint Soldier Engineers & Contractors (P). Ltd. v. Dy. CIT (2022) 188 TR (A) 209 (Asr-Trib) : 2022 TaxPub(DT) 66 (Amr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sansthan Shree Eknath Maharaj Vishwastha Mandal v. ITO (2022) 188 TR (A) 168 (Pune-Trib) : 2022 TaxPub(DT) 1115 (Pune-Trib) : (2022) 195 ITD 46 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sardar Partapsingh Education Society v. CIT (2022) 188 TR (A) 166 (Mum-Trib) : 2021 TaxPub(DT) 3221 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sawarmal Hisaria v. Dy. CIT (2022) 188 TR (A) 208 (Mum-Trib) : 2022 TaxPub(DT) 2595 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shaheed Kartar Singh Saraba Charitable Trust (Redg.) v. Dy. CIT (2022) 188 TR (A) 169 (Chandigarh-Trib) : 2021 TaxPub(DT) 161 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shree Saibalaji Securities (P) Ltd. v. Pr. CIT (2022) 188 TR (A) 165 (Chen-Trib) : 2022 TaxPub(DT) 2840 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Simplex Metals v. Dy. CIT (2022) 188 TR (A) 198 (Rai-Trib) : 2022 TaxPub(DT) 2612 (Raipur Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Surti Chemicals (P) Ltd. v. ACIT (2022) 188 TR (A) 175 (Del-Trib) : 2022 TaxPub(DT) 2861 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Transmarine Corporation v. Asstt. CIT (2022) 188 TR (A) 176 (Mum-Trib) : 2021 TaxPub(DT) 166 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - U. Ravi Kumar v. ITO (2022) 188 TR (A) 185 (Chen-Trib) : 2022 TaxPub(DT) 1111 (Chn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Udvasit Berojgar Sahakari Shram Samvida Samiti Ltd. v. Income Tax Department Exemption Ward (2022) 188 TR (A) 180 (Allh-Trib) : 2022 TaxPub(DT) 2866 (All-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Urmila Madhukar Ved v. ITO (2022) 188 TR (A) 192 (Pune-Trib) : 2022 TaxPub(DT) 2419 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - WABCO India Ltd. v. ACIT (2022) 188 TR (A) 174 (Chen-Trib) : 2022 TaxPub(DT) 2810 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Yash Suneja v. Asstt. CIT (2022) 188 TR (A) 193 (Del-Trib) : 2022 TaxPub(DT) 176 (Del-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST law panel working with experts to define games of skill, chance |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : 'Not supply'; AAR rules out GST on canteen fees, notice period pay |
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| CORPORATE LAWS & GST : STATUTES - Due Date for Furnishing FORM GSTR-3B Extended—Notification No. 21/2022-Central Tax, dtd. 21-10-2022 [F. No. CBIC-20006/9/2022-GST] |
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| CORPORATE LAWS & GST : STATUTES - NFRA Circular on Non-Accrual of Interest on Borrowings by The Companies in Violation of Indian Accounting Standards—Press Release, dtd. 28-10-2022 |
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| CORPORATE LAWS & GST : ARTICLES - Tax Liability Discharged by Filing Form DRC-03—Need of Passing of Order Under Section 129(3)—NARENDRA KUMAR |
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| CORPORATE LAWS & GST : ARTICLES - Rate of Tax on Sub-Contractors—Implications of Recent Changes—VISHAMBHAR DAYAL |
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