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TR Vol-175 Issue-1, 07 Sep 2020
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INCOME TAX : NEWS YOU CAN USE - CBDT : Refund charges taken since Jan 1 on UPI, RuPay payments: Tax dept to banks 2 >>   
INCOME TAX : STATUTES - CBDT advises Banks Not to Charge on the Prescribed Electronic Modes Under Section 269SU of the Income Tax Act, 1961—Circular No. 16/2020, dtd. 30-8-2020 [F.No. 370142/35/2019-TPL-Pt] 3 >>   
INCOME TAX : STATUTES - Section 120—Income Tax Authorities—Jurisdiction—Amendment in Notification—Notification No. 68/2020, dtd. 27-8-2020 [F. No. 187/3/2020 (ITA.-I)] 4 >>   
INCOME TAX : STATUTES - Section 120—Income Tax Authorities—Jurisdiction—Amendment in Notification—Notification No. 69/2020, dtd. 27-8-2020 [F. No. 187/3/2020 (ITA.-I)] 5 >>   
INCOME TAX : STATUTES - Section 120—Income Tax Authorities—Jurisdiction—Amendment in Notification—Notification No. 70/2020, dtd. 27-8-2020 [F. No. 187/3/2020 (ITA.-I)] 6 >>   
INCOME TAX : STATUTES - Section 138—Disclosure of Information Respecting Assessees—Scheduled Commercial Banks Notified—Notification No. 71/2020, dtd. 31-8-2020 [F. No. 225/136/2020-ITA.II] 10 >>   
INCOME TAX : STATUTES - Income Tax Department Carries out Searches in Srinagar and Kupwara—Press Release, dtd. 2-9-2020 10 >>   
INCOME TAX : STATUTES - CBDT Provides ITR Filing Compliance Check Functionality for Scheduled Commercial Banks—Press Release, dtd. 2-9-2020 11 >>   
INCOME TAX : ARTICLES - Supreme Court Clarifies Law Regarding Applicability of Hindu Succession (Amendment) Act, 2005—CA. MANOJ GUPTA 13 >>   
INCOME TAX : ARTICLES - Scope of Section 14A After Finance Act 2020—Some Fine Prints—SRIVATSAN RANGNATHAN 27 >>   
INCOME TAX : ARTICLES - Exemption Under Section 54F to be Allowed Even if it is not Claimed in ITR, but is Claimed Later on—AKHILESH KUMAR SAH 31 >>   
INCOME TAX : CASE LAW DIGESTS - Afonso Real Estate Developers v. CIT (2020) 175 TR (A) 39 (Bom-HC) : 2020 TaxPub(DT) 1440 (Bom-HC) : (2020) 425 ITR 153 (Bom) : (2020) 271 Taxman 40 (Bom) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Anheuser Busch in BEV India Ltd. v. Asstt. CIT (2020) 175 TR (A) 50 (Mum-Trib) : 2020 TaxPub(DT) 1368 (Mum-Trib) 48 >>   
INCOME TAX : CASE LAW DIGESTS - B.T. Dayananda Reddy v. Asstt. CIT (2020) 175 TR (A) 35 (Bang-Trib) : 2020 TaxPub(DT) 858 (Bang-Trib) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Bajaj Electricals Ltd. v. Asstt. CIT (OSD) (2020) 175 TR (A) 42 (Mum-Trib) : 2020 TaxPub(DT) 37 (Mum-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - Carestream Health v. Dy. CIT (2020) 175 TR (A) 36 (Mum-Trib) : 2020 TaxPub(DT) 791 (Mum-Trib) : (2020) 78 ITR (Trib) 599 (Mum-Trib) 36 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Brakes India (P) Ltd. (2020) 175 TR (A) 41 (Chen-Trib) : 2020 TaxPub(DT) 1868 (Chenn-Trib) 40 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Sesa Goa Ltd. (2020) 175 TR (A) 48 (Bom-HC) : 2020 TaxPub(DT) 1574 (Bom-HC) 47 >>   
INCOME TAX : CASE LAW DIGESTS - Dharangadhra People's Co-operative Bank Ltd. v. Dy. CIT (2020) 175 TR (A) 44 (Rjk-Trib) : 2019 TaxPub(DT) 8464 (Rkt-Trib) 43 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Arun Madhvachari v. Rangachari (2020) 175 TR (A) 60 (Mum 'I'-Trib) : 2020 TaxPub(DT) 1357 (Mum 'I'-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Cochin International Airport Ltd. (2020) 175 TR (A) 65 (Coch-Trib) : 2019 TaxPub(DT) 8090 (Coch-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. India Housing (2020) 175 TR (A) 52 (Kol 'C'-Trib) : 2020 TaxPub(DT) 1016 (Kol-Trib) : (2020) 181 ITD 1 (Kol-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Maa Annapurna Transport Agency Ltd. (2020) 175 TR (A) 47 (Kol-Trib) : 2020 TaxPub(DT) 1523 (Kol-Trib) 45 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Motisons Buildtech (P) Ltd. (2020) 175 TR (A) 75 (JP-Trib) : 2019 TaxPub(DT) 7644 (Jp-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Siva City Centre (P) Ltd. (2020) 175 TR (A) 61 (Visakhapatnam-Trib) : 2019 TaxPub(DT) 6456 (Visakha Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Greaves Cotton Ltd. v. ACIT (2020) 175 TR (A) 40 (Mum-Trib) : 2020 TaxPub(DT) 769 (Mum-Trib) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Jindal ITF Ltd. v. UOI (2020) 175 TR (A) 35 (Del-Trib) : 2020 TaxPub(DT) 1702 (Del-HC) 34 >>   
INCOME TAX : CASE LAW DIGESTS - K.R. Construction Basement v. Pr. CIT (2020) 175 TR (A) 80 (Mum-Trib) : 2020 TaxPub(DT) 1377 (Mum-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Lilo Ramchandani v. Dy. CIT (2020) 175 TR (A) 38 (JP-Trib) : 2019 TaxPub(DT) 7588 (Jp-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Mahalaxmi Cr. Co-op. Society Ltd. v. ITO (2020) 175 TR (A) 68 (Ahm-Trib) : 2020 TaxPub(DT) 1648 (Ahd-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Manubhai Gems (P) Ltd. v. Dy.CIT (2020) 175 TR (A) 73 (Mum-Trib) : 2020 TaxPub(DT) 1668 (Mum-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Mylan Laboratories Ltd. v. Dy. CIT (2020) 175 TR (A) 41 (Hyd-Trib) : 2019 TaxPub(DT) 7645 (Hyd-Trib) : (2020) 180 ITD 558 (Hyd-Trib) : (2020) 204 TTJ (Hyd-Trib) 426 40 >>   
INCOME TAX : CASE LAW DIGESTS - National Crime Investigation Bureau v. CIT (E) (2020) 175 TR (A) 38 (Del-Trib) : 2020 TaxPub(DT) 1667 (Del-Trib) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Netesoft India Ltd. v. Dy. CIT (2020) 175 TR (A) 62 (Mum-Trib) : 2019 TaxPub(DT) 8422 (Mum-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Nitya Nand v. ITO (2020) 175 TR (A) 55 (Del-Trib) : 2020 TaxPub(DT) 835 (Del-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - OPTO Circuits (India) Ltd. v. Dy. CIT (2020) 175 TR (A) 70 (Bang-Trib) : 2020 TaxPub(DT) 1397 (Bang-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Oswal Computers & AMP Consultants (P) Ltd. v. ACIT (2020) 175 TR (A) 78 (Ind-Trib) : 2020 TaxPub(DT) 1797 (Ind-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Adani Agro (P) Ltd. (2020) 175 TR (A) 80 (Guj-HC) : 2020 TaxPub(DT) 1567 (Guj-HC) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Amravati Infrastructures Developers (P) Ltd. (2020) 175 TR (A) 59 (P&H-HC) : 2020 TaxPub(DT) 1097 (P&H-HC) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Prodyut Kumar Ghosh v. I.T.O (2020) 175 TR (A) 36 (Kol-Trib) : 2019 TaxPub(DT) 7694 (Kol-Trib) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Sanjhi Sikhiya Foundation v. CIT (E) (2020) 175 TR (A) 39 (Amr-Trib) : 2020 TaxPub(DT) 1928 (ITAT-Asr) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Satya Narayan Choudhary v. Asstt. CIT (2020) 175 TR (A) 69 (Jod-Trib) : 2020 TaxPub(DT) 2047 (Jod-Trib) : (2020) 80 ITR (Trib) 95 (Jod-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Saurabh Agarwal v. Dy. CIT (2020) 175 TR (A) 76 (Agra-Trib) : 2019 TaxPub(DT) 6540 (Agra-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Schindler India (P) Ltd. v. Asstt. CIT (2020) 175 TR (A) 68 (Mum-Trib) : 2020 TaxPub(DT) 1529 (Mum-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Sumangal Gems v. Dy. CIT (2020) 175 TR (A) 81 (JP-Trib) : 2020 TaxPub(DT) 1422 (Jp-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Sumit Bhattacharya v. Asstt. CIT (2020) 175 TR (A) 43 (Bom-HC) : 2020 TaxPub(DT) 1539 (Bom-HC) 42 >>   
INCOME TAX : CASE LAW DIGESTS - Swapanlok Appartment (P) Ltd. v. Dy. CIT (2020) 175 TR (A) 53 (JP-Trib) : 2020 TaxPub(DT) 1135 (Jp-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Tata International Ltd. v. Asstt. CIT (2020) 175 TR (A) 40 (Mum-Trib) : 2020 TaxPub(DT) 1784 (Mum-Trib) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Telekom Malaysia Berhad v. UOI (2020) 175 TR (A) 75 (Karn-HC) : 2020 TaxPub(DT) 1550 (Karn-HC) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Tradelink Carrying (P.) Ltd. v. ITO (2020) 175 TR (A) 58 (Kol 'C'-Trib) : 2020 TaxPub(DT) 829 (Kol 'C'-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Trans Freight Containers Ltd. v. Dy. CIT (2020) 175 TR (A) 37 (Mum-Trib) : 2020 TaxPub(DT) 1134 (Mum-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Vantage Advertising (P) Ltd. v. Dy. CIT (2020) 175 TR (A) 47 (Kol-Trib) : 2020 TaxPub(DT) 1954 (ITAT-Kol) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Vinodbhai Jivrajbhai Rabdiya v. ITO (2020) 175 TR (A) 74 (Guj-HC) : 2020 TaxPub(DT) 1685 (Guj-HC) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Vipul Patel v. ITO (2020) 175 TR (A) 56 (Kol-Trib) : 2019 TaxPub(DT) 7436 (Kol-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Wyzmindz Solutions (P) Ltd. v. ITO (2020) 175 TR (A) 54 (Bang-Trib) : 2020 TaxPub(DT) 844 (Bang-Trib) 53 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Acer India (P) Ltd. v. Dy. CIT (2020) 175 TR (B) 87 (Bang-Trib) : 2020 TaxPub(DT) 1492 (Bangalore Bench) 85 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Anheuser Busch in BEV India Ltd. v. Asstt. CIT (2020) 175 TR (B) 91 (Mum-Trib) : 2020 TaxPub(DT) 1368 (Mum-Trib) 89 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Brakes India (P) Ltd. (2020) 175 TR (B) 94 (Chen-Trib) : 2020 TaxPub(DT) 1868 (Chenn-Trib) 92 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Sesa Goa Ltd. (2020) 175 TR (B) 95 (Bom-HC) : 2020 TaxPub(DT) 1574 (Bom-HC) 93 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Taj TV Ltd. (2020) 175 TR (B) 84 (Bom-HC) : 2020 TaxPub(DT) 1487 (Bom-HC) 83 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Yodlee Infotech (P.) Ltd. (2020) 175 TR (B) 88 (Karn-HC) : 2019 TaxPub(DT) 7950 (Karn-HC) 86 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Greaves Cotton Ltd. v. ACIT (2020) 175 TR (B) 90 (Mum-Trib) : 2020 TaxPub(DT) 769 (Mum-Trib) 88 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - HSBC Bank Plc. v. Dy. CIT (2020) 175 TR (B) 85 (Mum 'I'-Trib) : 2019 TaxPub(DT) 7081 (Mum-Trib) 84 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Ingersoll Rand (India) Ltd. v. Asstt. CIT (2020) 175 TR (B) 92 (Bang-Trib) : 2020 TaxPub(DT) 1980 (Bang-Trib) 90 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - RSV Glo bal v. ITO (2020) 175 TR (B) 84 (Ind-Trib) : 2020 TaxPub(DT) 912 (Ind-Trib) 82 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Schindler India (P) Ltd. v. Asstt. CIT (2020) 175 TR (B) 89 (MUM-Trib) : 2020 TaxPub(DT) 1529 (Mum-Trib) 87 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Swiss Re Services India (P) Ltd. v. Dy. CIT (2020) 175 TR (B) 90 (Mum-Trib) : 2020 TaxPub(DT) 1287 (Mum-Trib) 88 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Tata International Ltd. v. Asstt. CIT (2020) 175 TR (B) 88 (Mum-Trib) : 2020 TaxPub(DT) 1784 (Mum-Trib) 86 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Total Oil India (P) Ltd. v. Asstt. CIT (2020) 175 TR (B) 96 (Mum-Trib) : 2020 TaxPub(DT) 1701 (Mum-Trib) 93 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - United Online Software Development (India) (P) Ltd. v. Dy. CIT (2020) 175 TR (B) 92 (Hyd-Trib) : 2020 TaxPub(DT) 2470 (Hyd-Trib) 90 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : New margin pledge system; SEBI to meet brokers, depositories on Monday 95 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI delays implementation of new norms for proxy advisors due to Covid-19 96 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - Centre gives states two options to meet GST compensation cess shortfall 96 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - Centre, state finmin officials thrash out GST compensation gaps 97 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST compensation cess mop-up rises for first time in five months 98 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST Council-like authorities for land, labour, power must for reforms: RBI 99 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST compensation row: State Govts. ask Centre to borrow and pay 100 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - Purchases, imports and SEZ supplies to be auto-generated under GST system 102 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - States to bear interest burden for borrowing Rs 2.35 trn shortfall in GST 102 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - Two-wheelers merit GST rate revision, says FM Nirmala Sitharaman 104 >>   
CORPORATE LAWS & GST : STATUTES - Central Goods and Services Tax (Tenth Amendment) Rules, 2020—Notification No 62/2020 – Central Tax, dtd. 20-8-2020 [F. No. CBEC-20/06/16/2018-GST (Pt. II)] 106 >>   
CORPORATE LAWS & GST : STATUTES - Coming into Force of Section 100 of Finance (No. 2) Act, 2019—Notification No. 63/2020 – Central Tax, dtd. 25-8-2020 [F. No. 20/06/09/2019-GST] 107 >>   
CORPORATE LAWS & GST : STATUTES - Further amendment in Notification No. 21/2019–Central Tax, dated 23rd April, 2019—Notification No. 64/2020 – Central Tax, dtd. 31-8-2020 [F. No. CBEC-20/06/07/2019-GST] 108 >>   
CORPORATE LAWS & GST : ARTICLES - ITC Ledger Debited While Claiming Refund—No Refund in Cash—CA. SATYADEV PUROHIT 109 >>   
CORPORATE LAWS & GST : ARTICLES - Assessment Order Not Adhering to the Principles of Natural Justice—Validity of—D. RAMACHANDRA RAO 111 >>   
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