| INCOME TAX : NEWS YOU CAN USE - Tax Evasion : I-T dept sends notices to firms to enquire about their foreign assets |
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| INCOME TAX : STATUTES - Kisan Vikas Patra (Amendment) Scheme, 2022—Amendment Thereof—Notification dtd. 22-11-2022, G.S.R. 837(E) [F. No. 1/4/2016-NS] |
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| INCOME TAX : STATUTES - National Savings (Monthly Income Account) (Amendment) Scheme, 2022—Amendment Thereof—Notification dtd. 22-11-2022, G.S.R. 839(E) [F. No. 1/04/2016-NS] |
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| INCOME TAX : STATUTES - Senior Citizens’ Savings (Amendment) Scheme, 2022—Amendment Thereof—Notification dtd. 22-11-2022, G.S.R. 842(E) [F. No. 1/04/2016-NS-II] |
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| INCOME TAX : STATUTES - National Savings Time Deposit (Amendment) Scheme, 2022—Amendment Thereof—Notification dtd. 22-11-2022, G.S.R 838(E) [F. No. 1/04/2016-NS] |
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| INCOME TAX : ARTICLES - Retiring Partner Taking Money Towards His Share Where Distribution of Capital Asset Not Involved and Applicability of Section 45(4)—Supreme Court Settles the Controversy—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Reference to Valuation Officer Under Section 142A Vis-a-vis Addition Under Section 69C—CA. NISHA BHANDARI |
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| INCOME TAX : CASE LAW DIGESTS - Abirchand Galada (HUF) v. Asstt. CIT (2022) 188 TR (A) 500 (Chen-Trib) : 2022 TaxPub(DT) 1305 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Amicorp Management India (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 497 (Bang-Trib) : 2022 TaxPub(DT) 877 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Aniruddhrinki Gandhi v. Dy. CIT (2022) 188 TR (A) 506 (Ahd-Trib) : 2022 TaxPub(DT) 1538 (Ahd-Trib) : (2022) 194 ITD 376 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Aricia Construction v. Asstt. CIT (2022) 188 TR (A) 502 (Mum-Trib) : 2022 TaxPub(DT) 1240 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashesh Nanalal Doshi v. Pr. CIT (2022) 188 TR (A) 542 (Surat-Trib) : 2022 TaxPub(DT) 1382 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashish N Lodha v. ITO (2022) 188 TR (A) 511 (Ahd-Trib) : 2022 TaxPub(DT) 1121 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashok Kumar v. ITO (2022) 188 TR (A) 537 (Bang-Trib) : 2022 TaxPub(DT) 957 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashoka University v. Asstt. CIT & Ors. (2022) 188 TR (A) 526 (P&H-HC) : 2022 TaxPub(DT) 1865 (P&H-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Ecohomes Township LLP (2022) 188 TR (A) 522 (Mum-Trib) : 2022 TaxPub(DT) 1323 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chander Kanta Maheshwari v. ITO (2022) 188 TR (A) 505 (Del-Trib) : 2022 TaxPub(DT) 974 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chander Mohan Lall v. Asstt. CIT (2022) 188 TR (A) 503 (Del 'D'-Trib) : 2022 TaxPub(DT) 1282 (Del 'D'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Apollo Hospital Enterprises Ltd. (2022) 188 TR (A) 522 (Mad-HC) : 2022 TaxPub(DT) 1746 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Kantilal Jaikishandas Choksi Charitable Trust (2022) 188 TR (A) 493 (Guj-HC) : 2022 TaxPub(DT) 1840 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. National Internet Exchange of India (2022) 188 TR (A) 494 (Del-HC) : 2022 TaxPub(DT) 1834 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Dabur India Ltd. v. Addl. CIT (2022) 188 TR (A) 495 (Del-Trib) : 2022 TaxPub(DT) 986 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT (E) v. Nehru Centre Discovery of India Building (2022) 188 TR (A) 492 (Mum-Trib) : 2022 TaxPub(DT) 1423 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Ashok R Ruia (2022) 188 TR (A) 533 (Mum-Trib) : 2022 TaxPub(DT) 1863 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Gayatri Projects Ltd. (2022) 188 TR (A) 514 (Hyd-Trib) : 2022 TaxPub(DT) 990 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Nomura Structured Finance Services (P) Ltd. (2022) 188 TR (A) 538 (Mum-Trib) : 2022 TaxPub(DT) 1794 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Eisai Pharmaceuticals India (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 499 (Visakhapatnam-Trib) : 2022 TaxPub(DT) 1559 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Fifth Field Realtors (P.) Ltd. v. Asstt. CIT (2022) 188 TR (A) 519 (Mad-HC) : 2022 TaxPub(DT) 1520 (Mad-HC) : (2022) 445 ITR 494 (Mad) : (2022) 285 Taxman 559 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Globe Precision Industries (P). Ltd. v. Dy. CIT (2022) 188 TR (A) 497 (Chan-Trib) : 2022 TaxPub(DT) 1396 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gramin Sewa Sahakari Samiti Maryadit v. ITO (2022) 188 TR (A) 516 (Rpr-Trib) : 2022 TaxPub(DT) 1568 (Raipur-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - H. Ameerdeen v. ITO (2022) 188 TR (A) 544 (Mad-HC) : 2022 TaxPub(DT) 1055 (Mad-HC) : (2022) 441 ITR 604 (Mad) : (2022) 286 Taxman 313 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Helti India (P) Ltd. v. Addl. CIT (2022) 188 TR (A) 502 (Del-Trib) : 2022 TaxPub(DT) 1333 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Indian Overseas Bank v. Jt. CIT (2022) 188 TR (A) 524 (Chen-Trib) : 2022 TaxPub(DT) 898 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Intellectual Securities Ltd. v. Dy. CIT (2022) 188 TR (A) 510 (Del-Trib) : 2022 TaxPub(DT) 896 (Del-Trib) : (2022) 94 ITR (Trib) 409 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Intelligrape Software (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 508 (Del-Trib) : 2022 TaxPub(DT) 1753 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Allied Instruments (P) Ltd. (2022) 188 TR (A) 513 (Mum A'-Trib) : 2022 TaxPub(DT) 1064 (Mum 'A'-Trib) : (2022) 93 ITR (Trib) 555 (Mum 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Karad Janata Sahakari Bank Ltd. (2022) 188 TR (A) 543 (Pune-Trib) : 2022 TaxPub(DT) 976 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. V.K. Lalco (P) Ltd. (2022) 188 TR (A) 495 (Mum-Trib) : 2022 TaxPub(DT) 1368 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - J.K. Tyre & Industries Ltd. v. Pr. CIT (2022) 188 TR (A) 541 (Kol-Trib) : 2022 TaxPub(DT) 1338 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jayarama Reddy v. Dy. CIT (2022) 188 TR (A) 505 (Bang-Trib) : 2022 TaxPub(DT) 1490 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - K. Chandrasekaran v. CIT (2022) 188 TR (A) 499 (Mad-HC) : 2022 TaxPub(DT) 1722 (Mad-HC) : (2022) 441 ITR 413 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Kalindi Infrastructure (P) Ltd. v. Pr. CIT (2022) 188 TR (A) 533 (Chhattisgarh-HC) : 2022 TaxPub(DT) 1759 (Chhatt-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Kalyan Jewells (P). Ltd. v. ITO (2022) 188 TR (A) 527 (Ahd-Trib) : 2022 TaxPub(DT) 1405 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Karia Erectors (P) Ltd. v. UOI (2022) 188 TR (A) 516 (Bom-HC) : 2022 TaxPub(DT) 1762 (Bom-HC) : (2022) 444 ITR 86 (Bom) : (2022) 287 Taxman 116 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Kashmir Singh v. ITO (2022) 188 TR (A) 528 (Asr-Trib) : 2022 TaxPub(DT) 1586 (Amr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kausalya Maruthachalam v. Addl./Jt./Dy./ACIT (2022) 188 TR (A) 490 (Mad-HC) : 2022 TaxPub(DT) 1763 (Mad-HC) : (2022) 287 Taxman 7 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Kejriwal Geotech (P) Ltd. v. ITO (2022) 188 TR (A) 511 (Surat-Trib) : 2022 TaxPub(DT) 1339 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kunamneni Technologies (P.) Ltd. v. ACIT (2022) 188 TR (A) 496 (Bag-Trib) : 2022 TaxPub(DT) 1845 (Bangalore SMC-B Bench) : (2022) 193 ITD 412 (Bangalore SMC-B Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Lata Garg v. Dy. CIT (2022) 188 TR (A) 512 (Del-Trib) : 2022 TaxPub(DT) 1594 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mudar Sudheer v. UOI (2022) 188 TR (A) 520 (AP-HC) : 2022 TaxPub(DT) 1786 (AP-HC) : (2022) 287 Taxman 213 (AP) |
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| INCOME TAX : CASE LAW DIGESTS - Mukesh Kumar v. ITO (2022) 188 TR (A) 504 (Del-Trib) : 2022 TaxPub(DT) 1600 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nortel Networks India International Inc. v. Asstt. DIT & Ors. (2022) 188 TR (A) 490 (Del-HC) : 2022 TaxPub(DT) 1639 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pardesi Developers (P) Ltd. v. National Faceless Assessment Centre (2022) 188 TR (A) 519 (Del-HC) : 2022 TaxPub(DT) 1818 (Del-HC) : (2022) 441 ITR 696 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. D.K. Basak Jewellers (P). Ltd. (2022) 188 TR (A) 523 (Cal-HC) : 2022 TaxPub(DT) 1545 (Cal-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ramesh Kumar Bathinda v. ITO (2022) 188 TR (A) 529 (Asr-Trib) : 2022 TaxPub(DT) 1653 (Amr-Trib) : (2022) 95 ITR (Trib) 79 (Amr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Retail Quotient Research (P) Ltd. v. Asstt. CIT (2022) 188 TR (A) 508 (Chd-Trib) : 2022 TaxPub(DT) 1774 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sandisk India Device Design Centre (P) Ltd. v. ITO (2022) 188 TR (A) 492 (Bang 'A'-Trib) : 2022 TaxPub(DT) 1065 (Bang 'A'-Trib) : (2022) 93 ITR (Trib) 569 (Bang 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sapankumar U Jain v. ITO (2022) 188 TR (A) 521 (Mum-Trib) : 2022 TaxPub(DT) 1719 (Mum 'SMC'-Trib) : (2022) 94 ITR (Trib) 216 (Mum 'SMC'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - SAS Research & Development (India) (P) Ltd. v. Dy. CIT (No. 2) (2022) 188 TR (A) 501 (Pune 'C'-Trib) : 2022 TaxPub(DT) 1059 (Pune C Bench) : (2022) 93 ITR (Trib) 501 (Pune C Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Satya Narayan & Ors. v. HDFC Irgo General Insurance Co. Ltd. & Ors. (2022) 188 TR (A) 491 (Raj-HC) : 2022 TaxPub(DT) 1664 (Raj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Singhania & Sons (P). Ltd. v. CIT(A) (2022) 188 TR (A) 495 (Kol-Trib) : 2022 TaxPub(DT) 1474 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Society for Dental Health Education & Research v. ITO (2022) 188 TR (A) 539 (Ahd-Trib) : 2022 TaxPub(DT) 1798 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Som Raj v. ITO (2022) 188 TR (A) 528 (Asr-Trib) : 2022 TaxPub(DT) 1684 (Amr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sree Narayana Dharma Sabha Sreyas v. Addl./Jt./Dy./Asstt. CIT/ITO/ National E-Assessment Center (2022) 188 TR (A) 530 (Ker-HC) : 2022 TaxPub(DT) 1850 (Ker-HC) : (2022) 285 Taxman 516 (Ker) |
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| INCOME TAX : CASE LAW DIGESTS - SRG Earth Resources (P) Ltd. v. ACIT (2022) 188 TR (A) 540 (Kol-Trib) : 2022 TaxPub(DT) 1686 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Swiss Re Global Business Solution India (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 539 (Bang-Trib) : 2022 TaxPub(DT) 1618 (Bang-Trib) : (2022) 94 ITR (Trib) 196 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Synamedia Ltd. v. Asstt. CIT (2022) 188 TR (A) 536 (Bang-Trib) : 2022 TaxPub(DT) 1619 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tata Chemicals Ltd. v. Dy. CIT (2022) 188 TR (A) 515 (Mum-Trib) : 2022 TaxPub(DT) 1364 (Mum-Trib) : (2022) 95 ITR (Trib) 134 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Toyota Industries Engine India (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 517 (Bag-Trib) : 2022 TaxPub(DT) 1808 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vellore Institute of Technology v. Central Board of Direct Taxes (2022) 188 TR (A) 531 (Mad-HC) : 2022 TaxPub(DT) 1444 (Mad-HC) : (2022) 442 ITR 233 (Mad) |
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| INTERNATIONAL TAXATION : ARTICLE - Whether TPO has Jurisdiction to Question Justification of Assessee’s Need or to decide Prudence of Expenditure for making Payment for the International Transaction?—AKHILESH KUMAR SAH |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. CH2M Hill (India) (P). Ltd. (2022) 188 TR (B) 562 (Del-Trib) : 2022 TaxPub(DT) 1124 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - BMC Software Asia Pacific Pte Ltd. v. Asstt. CIT (2022) 188 TR (B) 553 (Pune-Trib) : 2022 TaxPub(DT) 1192 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Chander Mohan Lall v. Asstt. CIT (2022) 188 TR (B) 567 (Del 'D'-Trib) : 2022 TaxPub(DT) 1282 (Del 'D'-Trib) |
104
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dabur India Ltd. v. Addl. CIT (2022) 188 TR (B) 556 (Del-Trib) : 2022 TaxPub(DT) 986 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Alcatel Lucent International (2022) 188 TR (B) 552 (Del-Trib) : 2022 TaxPub(DT) 1221 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Nomura Structured Finance Services (P) Ltd. (2022) 188 TR (B) 555 (Mum-Trib) : 2022 TaxPub(DT) 1794 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Orange Business Services India Solutions (P) Ltd. v. Dy. CIT (2022) 188 TR (B) 556 (Del-Trib) : 2022 TaxPub(DT) 1142 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sandisk India Device Design Centre (P) Ltd. v. ITO (2022) 188 TR (B) 557 (Bang 'A'-Trib) : 2022 TaxPub(DT) 1065 (Bang 'A'-Trib) : (2022) 93 ITR (Trib) 569 (Bang 'A'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - SAS Research & Development (India) (P) Ltd. v. Dy. CIT (No. 2) (2022) 188 TR (B) 561 (Pune 'C'-Trib) : 2022 TaxPub(DT) 1059 (Pune C Bench) : (2022) 93 ITR (Trib) 501 (Pune C Bench) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Swiss Re Global Business Solution India (P) Ltd. v. Dy. CIT (2022) 188 TR (B) 566 (Bang-Trib) : 2022 TaxPub(DT) 1618 (Bang-Trib) : (2022) 94 ITR (Trib) 196 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Synamedia Ltd. v. Asstt. CIT (2022) 188 TR (B) 553 (Bang-Trib) : 2022 TaxPub(DT) 1619 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Toyota Industries Engine India (P) Ltd. v. Dy. CIT (2022) 188 TR (B) 558 (Bang-Trib) : 2022 TaxPub(DT) 1808 (Bang-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Govt likely to remove penal offences covered under IPC from GST law |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : States’ Budget demand; 60% GST share, extended compensation period |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Telangana HC slams ‘mechanical way’ of issuing GST show cause notice |
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| CORPORATE LAWS & GST : ARTICLES - FAQs on Assessment of Non-Filers of Return—V.N. DAMODAR |
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| CORPORATE LAWS & GST : ARTICLES - Conversion of Partnership Firm into Private Limited Company—Transfer of Input Tax Credit—CA. SATYADEV PUROHIT |
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