| INCOME TAX : NEWS YOU CAN USE - Appellate Tribunal : Income Tax Tribunal, ITAT, for the first time, holds hearing through video conferencing |
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| INCOME TAX : STATUTES - Clarifications on Provisions of the Direct Tax Vivad se Vishwas Act, 2020—Circular No. 9/2020, dtd. 22-4-2020 [F. No. IT(A)/1/2020-TPL] |
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| INCOME TAX : STATUTES - Section 44AB—Tax Audit Report—Deferment of Reporting Requirement Under Clause 30C and Clause 44 of Tax Audit Report in Form No. 3CD—Circular No. 10/2020, dtd. 24-4-2020 [F. No. 370142/9/2018-TPL] |
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| INCOME TAX : STATUTES - Section 6—Residential Status—Clarification of Residency Under Said Section Due to Covid—Circular No. 11 of 2020, dtd. 8-5-2020 [F.No.370142/18/2020-TPL] |
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| INCOME TAX : STATUTES - Section 80G—Donations to Certain Funds, Charitable Institutions, etc.—Notification S.O. 1434 (E), dtd. 8-5-2020 [No. 24/2020/F. NO. 176/8/2017/ITA-I] |
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| INCOME TAX : STATUTES - Never Asked for a Report, Inquiry Being Initiated : CBDT—Press Release, dtd. 26-4-2020 |
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| INCOME TAX : STATUTES - New Procedure for Registration, Approval, etc. of Certain Entities Deferred to 1-10-2020—Press Release, dtd. 9-5-2020 |
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| INCOME TAX : STATUTES - Income Tax (Eighth Amendment) Rules, 2020—Substitution of Rule 44G—Omission of Rule 44H and Substitution of Form No. 34F—Notification No. G.S.R. 282(E), dtd. 6-5-2020 [No.23/2020/F.No.370142/31/2019-TPL] |
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| INCOME TAX : STATUTES - Kisan Vikas Patra (Amendment) Scheme, 2020—Amendment in Paragraphs 5 and 6—Notification No. G.S.R. 283(E), dtd. 5-5-2020 [F. No. 1/4/2019-NS] |
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| INCOME TAX : ARTICLES - Amendments by Finance Act, 2020 and Charitable Trusts—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Payment Towards Services Not Involving Technical or Professional Knowledge—TDS Obligation Under Section 194C Instead of Section 194J—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Additions to Income on The Basis of Statements of Independent Persons Without Cross-Examinations Not Sustainable—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - Amita Dua v. GTO (2020) 173 TR (A) 174 (Del-HC) : 2019 TaxPub(DT) 7441 (Del-HC) : (2019) 310 CTR (Del) 269 |
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| INCOME TAX : CASE LAW DIGESTS - Arka Eduserve (P) Ltd. v. ITO (2020) 173 TR (A) 172 (Beng-Trib) : 2019 TaxPub(DT) 8076 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Industrial Safety Products (P) Ltd. (2020) 173 TR (A) 171 (Kol-Trib) : 2019 TaxPub(DT) 7336 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sunray Green Space (P) Ltd. (2020) 173 TR (A) 170 (Vis-Trib) : 2019 TaxPub(DT) 8355 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Atul Ltd. v. Dy. CIT (2020) 173 TR (A) 165 (Ahm-Trib) : 2019 TaxPub(DT) 8077 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Beaver Estates (P) Ltd. v. Asstt. CIT (2020) 173 TR (A) 161 (Ker-HC) : 2019 TaxPub(DT) 7362 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Bharatkumar N. Parikh v. Dy. CIT (2020) 173 TR (A) 172 (Ahm-Trib) : 2019 TaxPub(DT) 7363 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Cognizant Technology Solutions India (P) Ltd. v. CIT (2020) 173 TR (A) 164 (Mad-HC) : 2019 TaxPub(DT) 7442 (Mad-HC) : (2019) 310 CTR (Mad) 348 |
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| INCOME TAX : CASE LAW DIGESTS - DCM Shriram Ltd. v. Dy. CIT (2020) 173 TR (A) 159 (Del-Trib) : 2019 TaxPub(DT) 7327 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. C.I.T v. Himanshu Verma (2020) 173 TR (A) 169 (Del-Trib) : 2019 TaxPub(DT) 8178 (Del-Trib) : (2019) 76 ITR (Trib) 698 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Asian Hardware & Tools (2020) 173 TR (A) 159 (Mum-Trib) : 2019 TaxPub(DT) 7321 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Saimangal Investrade Ltd. (2020) 173 TR (A) 168 (Mum-Trib) : 2019 TaxPub(DT) 7006 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hemant Kumar Jain v. Dy. CIT (2020) 173 TR (A) 171 (Ind-Trib) : 2020 TaxPub(DT) 735 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Late Rathindranath Bhattacharya (2020) 173 TR (A) 160 (Kol-Trib) : 2019 TaxPub(DT) 7389 (Kol-Trib) : (2019) 179 ITD 349 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kerala State Beverages Co. Ltd. v. Pr. CIT (2020) 173 TR (A) 161 (Ker-HC) : 2019 TaxPub(DT) 7386 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - M & M Machine Craft (P) Ltd. v. Dy. CIT (2020) 173 TR (A) 164 (Del-Trib) : 2020 TaxPub(DT) 1081 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Maple Logistics (P) Ltd. & Anr. v. Pr. Chief CIT & Ors. (2020) 173 TR (A) 162 (Del-HC) : 2019 TaxPub(DT) 7384 (Del-HC) : (2020) 312 CTR (Del) 141 |
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| INCOME TAX : CASE LAW DIGESTS - Md. Mofazzalur Rahman v. Asstt. CIT (2020) 173 TR (A) 173 (Ctk-Trib) : 2019 TaxPub(DT) 6989 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Muthiah Meena v. Pr. CIT (2020) 173 TR (A) 174 (Mad-HC) : 2019 TaxPub(DT) 7385 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Nokia Solutions & Networks India (P) Ltd. (2020) 173 TR (A) 160 (Del-HC) : 2019 TaxPub(DT) 7393 (Del-HC) : (2020) 312 CTR (Del) 373 |
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| INCOME TAX : CASE LAW DIGESTS - Ragini Jain v. ITO (2020) 173 TR (A) 168 (Jai-Trib) : 2019 TaxPub(DT) 8148 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - S&P Foundations (P) Ltd. v. Asstt. CIT (2020) 173 TR (A) 165 (Chen-Trib) : 2019 TaxPub(DT) 8152 (Chenn-Trib) : (2020) 203 TTJ (Chenn-Trib) 650 |
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| INCOME TAX : CASE LAW DIGESTS - Sasken Technologies Ltd. v. Jt. CIT (2020) 173 TR (A) 167 (Kar-HC) : 2019 TaxPub(DT) 8325 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Shivam Enterprises v. Pr. CIT (2020) 173 TR (A) 163 (Mum-Trib) : 2019 TaxPub(DT) 7400 (Mum-Trib) |
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| INTERNATIONAL TAXATION : STATUTES - Section 90—DTAA between Austria and India—Amendment thereof—Notification S.O. 1370(E), dtd. 24-4-2020 [No. 22/F.No. 505/01/1982-FTD-I(PT.)] |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Applied Materials India (P) Ltd. v. ITO (2020) 173 TR (B) 189 (Bang-Trib) : 2020 TaxPub(DT) 719 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. Cherokee India (P) Ltd. (2020) 173 TR (B) 185 (Mum-Trib) : 2019 TaxPub(DT) 8385 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. Glenmark Generics Ltd. (2020) 173 TR (B) 181 Mum-Trib) : 2019 TaxPub(DT) 6894 (Mum 'K'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. Helix Investments Advisors India (P) Ltd. (2020) 173 TR (B) 182 (Mum-Trib) : 2019 TaxPub(DT) 8400 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Bekaert Industries (P) Ltd. v. Dy. CIT (2020) 173 TR (B) 181 (Pun-Trib) : 2019 TaxPub(DT) 8082 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Indeca Sporting Goods (P) Ltd. v. Asstt. CIT (2020) 173 TR (B) 187 (Bang-Trib) : 2019 TaxPub(DT) 6966 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Mahindra Heavy Engines Ltd. v. Asstt. CIT (2020) 173 TR (B) 184 (Mum-Trib) : 2020 TaxPub(DT) 382 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Micro Focus Software India (P) Ltd. v. Asstt. CIT (2020) 173 TR (B) 186 (Bang-Trib) : 2019 TaxPub(DT) 8294 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Molex India Tooling (P) Ltd. v. Asstt. CIT (2020) 173 TR (B) 192 (Bang-Trib) : 2019 TaxPub(DT) 6877 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Roche Diagnostics India (P) Ltd. v. Asstt. CIT (2020) 173 TR (B) 183 (Mum 'J'-Trib) : 2020 TaxPub(DT) 715 (Mum 'J'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sybase Software (India) (P) Ltd. v. Dy. CIT (2020) 173 TR (B) 193 (Mum-Trib) : 2019 TaxPub(DT) 8188 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Whirlpool of India Ltd. v. Asstt. CIT (2020) 173 TR (B) 181 (Del-Trib) : 2020 TaxPub(DT) 533 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Zodiac Clothing Co. Ltd. v. Asstt. CIT (2020) 173 TR (B) 185 (Mum-Trib) : 2020 TaxPub(DT) 417 (Mum-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Company Law : MCA allows companies to hold Extraordinary General Meetings (EGMs) through VC or OAVM complemented with e-Voting facility/simplified voting through registered emails |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Clarification on passing of ordinary and special resolutions by companies under the Companies Act, 2013 and rules made thereunder on account of the threat posed by COVID-19 |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Govt gives relaxations to taxpayers for GST compliance for filing annual returns and audits |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Date for filing GST return extended to September 30 |
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| CORPORATE LAWS & GST : STATUTES - Clarification in Respect of Various Measures Announced by the Government for Providing Relief to the Taxpayers in View of Spread of COVID-19—Circular No. 136/06/2020-GST, dtd. 3-4-2020 [CBEC-20/06/04-2020 –GST] |
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| CORPORATE LAWS & GST : STATUTES - Clarification in Respect of Certain Challenges Faced by the Registered Persons in Implementation of Provisions of GST Laws—Circular No. 137/07/2020-GST, dtd. 13-4-2020 |
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| CORPORATE LAWS & GST : STATUTES - Central Goods and Services Tax (Fourth Amendment) Rules, 2020—Notification No. 30/2020 – Central Tax, dtd. 3-4-2020 [F. No. CBEC-20/06/04/ 2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Amendment in Notification No.13/2017-Central Tax, dated the 28th June, 2017—Notification No. 31/2020 - Central Tax, dtd. 3-4-2020 [F. No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Amendment in Notification No. 76/2018–Central Tax, dated the 31st December, 2018—Notification No. 32/2020 – Central Tax, dtd. 3-4-2020 [F. No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Further amendment in Notification No. 4/2018–Central Tax, dated 23rd January, 2018—Notification No. 33/2020 – Central Tax, dtd. 3-4-2020 [F. No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Further amendments in Notification No. 21/2019-Central Tax, dated 23rd April, 2019—Notification No. 34/2020 – Central Tax, dtd. 3-4-2020 [F. No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Compliance of Certain Actions, which fall During the Period from the 20th day of March, 2020 to the 29th day of June, 2020-Notification No. 35/2020 – Central Tax, dtd. 3-4-2020 [F. No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Amendments in Notification No. 29/2020–Central Tax, dated 23rd March, 2020—Notification No. 36/2020 – Central Tax, dtd. 3-4-2020 [F. No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Amendment in Notification No. 6/2017–Integrated Tax, dated 28th June, 2017—Notification No. 3/2020 – Integrated Tax, dtd. 8-4-2020 [F. No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Amendment in Notification No. 10/2017–Union Territory Tax, dated 30th June, 2017—Notification No. 1/2020 – Union Territory Tax, dtd. 8-4-2020 [F. No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Companies Fresh Start Scheme, 2020—General Circular No. 12/2020 [F.No. 02/01/2020-CL-V], dtd. 30-3-2020 |
102
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| CORPORATE LAWS & GST : STATUTES - Extension of the Last Date of Filing of Form NFRA-2—General Circular No. 19/2020, dtd. 30-4-2020 F. No. 7/39/2019-CL-1 |
102
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| CORPORATE LAWS & GST : STATUTES - Draft Procedure for Submission of Audit Files to NFRA—File No.NF-20011/3/2020-O/o CGM(AK), dtd. 28-4-2020 |
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| CORPORATE LAWS & GST : STATUTES - Companies (Appointment and Qualification of Directors) Second Amendment Rules, 2020—G.S.R. 268 (E), dtd. 29-4-2020 [F. No. 8/4/2018-CL-I- Part I] |
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| CORPORATE LAWS & GST : STATUTES - Clarification on Contribution to PM Cares Fund as Eligible CSR Activity under Item No. (VIII) of The Schedule VII of Companies Act, 2013—Office Memorandum F. No. CSR-05/1/2020-CSR-MCA, dtd. 28-3-2020 |
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| CORPORATE LAWS & GST : ARTICLES - Non-Payment of Dividend not to be an Offence by Reason of Existence of Dispute : Deeming Provision Under Section 127(c)—PRAGYA LALWANI |
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| CORPORATE LAWS & GST : ARTICLES - Can Place of Supply be Determined in Advance Ruling—Kerala High Court Decides in Affirmative—D. RAMACHANDRA RAO |
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