| INCOME TAX : STATUTES - Income Tax (22nd Amendment) Rules, 2020—Amendment of Rule 5—Insertion of Rules 21AG and 21AH—Amendment of Form No. 3CD and 3CEB—Notification No. 82/2020, dtd. 1-10-2020 [F. No. 370142/30/2020-TPL] |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Bihar & UP—Press Release, dt. 7-10-2020 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Section 285BA—Furnishing information of financial transactions under the IT Act, 1961 |
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| INCOME TAX : ARTICLES - Faceless Appeal Scheme, 2020—Procedure And Issues—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Can Presumptive Section Provisions be Disturbed on Real Income Principles?—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - Security Deposit Forfeited in Carrying of the Business Activities of the Assessee : A Deductible Revenue Business Loss?—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - ACE Electronics v. ITO (2020) 175 TR (A) 656 (Mum-Trib) : 2020 TaxPub(DT) 1503 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Late Shri S.S. Dhanjal (2020) 175 TR (A) 664 (Del-Trib) : 2020 TaxPub(DT) 1945 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Addl. CIT v. ONGC Videsh Ltd. (2020) 175 TR (A) 687 (Visakhapatnam-Trib) : 2020 TaxPub(DT) 1269 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Addl. CIT v. PNB Gilts Ltd. (2020) 175 TR (A) 638 (Del-Trib) : 2020 TaxPub(DT) 1829 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Arun K Thiagarajan v. CIT (A) (2020) 175 TR (A) 650 (Kar-HC) : 2020 TaxPub(DT) 2592 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ashok R. Mansata v. UOI & Ors. (2020) 175 TR (A) 678 (Cal-HC) : 2020 TaxPub(DT) 1741 (Cal-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. K.V.V.S.N. Associates (2020) 175 TR (A) 676 (Viz-Trib) : 2020 TaxPub(DT) 1378 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Shantinath Detergents (P) Ltd. (2020) 175 TR (A) 631 (Kol-Trib) : 2020 TaxPub(DT) 1696 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Teledata Informatics Ltd. (2020) 175 TR (A) 632 (Chen-Trib) : 2020 TaxPub(DT) 2009 (ITAT-Chenn) |
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| INCOME TAX : CASE LAW DIGESTS - AVM Cine Products v. Dy. CIT (2020) 175 TR (A) 657 (Mad-HC) : 2020 TaxPub(DT) 1491 (Mad-HC) : (2020) 421 ITR 431 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Beni Madhab Paul v. ITO (2020) 175 TR (A) 687 (Guw-Trib) : 2020 TaxPub(DT) 2497 (Gau-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bishnu Chandra Dutta v. ITO (2020) 175 TR (A) 686 (GUW-Trib) : 2020 TaxPub(DT) 2454 (Gau-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Block Development Officer v. Asstt. CIT (2020) 175 TR (A) 679 (JP-Trib) : 2020 TaxPub(DT) 2594 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - C.S. Datamation Research Services (P) Ltd. v. ITO (2020) 175 TR (A) 685 (Del-Trib) : 2020 TaxPub(DT) 2499 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT & Dy. CIT v. Thirumala Venkateshwara Estate & Agencies (2020) 175 TR (A) 636 (Kar-HC) : 2020 TaxPub(DT) 1943 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Chetak Enterprises (P) Ltd. (2020) 175 TR (A) 659 (SC) : 2020 TaxPub(DT) 1544 (SC) : (2020) 423 ITR 267 (SC) : (2020) 313 CTR (SC) 489 |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Kalyani Charitable Trust (2020) 175 TR (A) 633 (Bom-HC) : 2020 TaxPub(DT) 1560 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Kishan House (2020) 175 TR (A) 637 (Kar-HC) : 2020 TaxPub(DT) 1561 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Pashupati Granites (P) Ltd. (2020) 175 TR (A) 678 (Bom-HC) : 2020 TaxPub(DT) 1558 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - DCM Shriram Consolidated Ltd. v. ITO (2020) 175 TR (A) 660 (Del-Trib) : 2020 TaxPub(DT) 1905 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Boast Traders (P) Ltd. (2020) 175 TR (A) 671 (Kol-Trib) : 2020 TaxPub(DT) 2595 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Rane Holdings Ltd. (2020) 175 TR (A) 639 (Chen-Trib) : 2020 TaxPub(DT) 1899 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sam Portfolio (P) Ltd. (2020) 175 TR (A) 670 (Del-Trib) : 2020 TaxPub(DT) 1278 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ganapathy Haridaass v. ITO (2020) 175 TR (A) 679 (Mad-HC) : 2020 TaxPub(DT) 1729 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Gateway Leasing (P) Ltd. v. Asstt. CIT (2020) 175 TR (A) 672 (Bom-HC) : 2020 TaxPub(DT) 2654 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Gujarat Chemical Port Terminal Company Ltd. v. CIT (2020) 175 TR (A) 649 (Ahd-Trib) : 2020 TaxPub(DT) 1978 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hitachi Power Europe GMBH v. ITSC (2020) 175 TR (A) 680 (Mad-HC) : 2020 TaxPub(DT) 1449 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - IJM Corporation Berhad v. Dy. CIT (2020) 175 TR (A) 630 (MP-HC) : 2020 TaxPub(DT) 1968 (MP-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Intent Dealers (P) Ltd. v. ITO (2020) 175 TR (A) 682 (KOL-Trib) : 2020 TaxPub(DT) 1763 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Nextgen Construction (P) Ltd. (2020) 175 TR (A) 653 (Mum-Trib) : 2020 TaxPub(DT) 2658 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Joggere Sampangappa Ananth v. ITO (2020) 175 TR (A) 652 (Bang-Trib) : 2020 TaxPub(DT) 2456 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Johnson Controls-Hitachi Air Conditioning India Ltd. v. Dy. CIT (2020) 175 TR (A) 641 (Ahd-Trib) : 2020 TaxPub(DT) 1513 (Ahd-Tribl) |
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| INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Kurukshetra Development Board (2020) 175 TR (A) 634 (Chd-Trib) : 2020 TaxPub(DT) 2612 (Chd-Trib) : (2020) 79 ITR (Trib) 31 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - K. Gurumurthy v. ITO (2020) 175 TR (A) 669 (Chen-Trib) : 2020 TaxPub(DT) 1409 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Maharaja Shree Umaid Mills Ltd. v. Dy. CIT (2020) 175 TR (A) 640 (JP-Trib) : 2020 TaxPub(DT) 1988 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nav Bharat Shiksha Samiti v. CIT (E) (2020) 175 TR (A) 634 (Del-Trib) : 2020 TaxPub(DT) 2015 (ITAT Delhi E Bench) : (2020) 204 TTJ (ITAT Delhi E Bench) 1 |
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| INCOME TAX : CASE LAW DIGESTS - Neelkamal Cineplex (P) Ltd. v. ITO (2020) 175 TR (A) 652 (Del-Trib) : 2020 TaxPub(DT) 2003 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Orissa State Co-Operative Handicrafts Corporation Ltd. v. ITO (2020) 175 TR (A) 643 (Ctk-Trib) : 2020 TaxPub(DT) 2440 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Parshwnath Jain Shwetamber Moorti Poojak Mandir Trust v. CIT (2020) 175 TR (A) 635 (Ind-Trib) : 2020 TaxPub(DT) 2337 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Peb Steel Lloyd (India) Ltd. v. Pr. Chief CIT (2020) 175 TR (A) 681 (MP-HC) : 2020 TaxPub(DT) 2017 (MP-HC) : (2020) 313 CTR (MP) 200 |
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| INCOME TAX : CASE LAW DIGESTS - Price Water House Coopers (P) Ltd. v. Asstt. CIT (2020) 175 TR (A) 638 (Kol-Trib) : 2020 TaxPub(DT) 2623 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - R. Sathiyan v. Asstt. CIT (2020) 175 TR (A) 657 ((Mad-HC) : 2020 TaxPub(DT) 1662 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Raipur Steel Casting India (P) Ltd. v. Pr. CIT (2020) 175 TR (A) 684 (Kol-Trib) : 2020 TaxPub(DT) 2659 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajinder Singh v. ITO (2020) 175 TR (A) 655 (Del-Trib) : 2020 TaxPub(DT) 2631 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ramgopal Textiles Ltd. v. Dy. CIT (2020) 175 TR (A) 637 (Mum-Trib) : 2020 TaxPub(DT) 1923 (ITAT-Mum) |
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| INCOME TAX : CASE LAW DIGESTS - Remi Securities Ltd. v. Asstt. CIT (2020) 175 TR (A) 644 (Mum-Trib) : 2020 TaxPub(DT) 1902 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rukmani Agencies (P.) Ltd. v. Dy. CIT (2020) 175 TR (A) 674 (Mum-Trib) : 2020 TaxPub(DT) 1622 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - S. Gurushankar v. CIT(A) (2020) 175 TR (A) 631 (Mad-HC) : 2020 TaxPub(DT) 2448 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Samartha Sahakari Bank Ltd. v. Asstt. CIT (2020) 175 TR (A) 645 (Pun-Trib) : 2020 TaxPub(DT) 2129 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Seth Madan Lal Palriwala Foundation v. CIT (E) (2020) 175 TR (A) 681 (Del-Trib) : 2020 TaxPub(DT) 1769 (ITAT- Delhi G Bench) : (2020) 78 ITR (Trib) 436 (ITAT- Delhi G Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Shera Energy (P) Ltd. v. Pr. CIT (2020) 175 TR (A) 683 (JP-Trib) : 2020 TaxPub(DT) 2453 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shyam Cotsyn India Ltd. v. ITO (2020) 175 TR (A) 664 (Ahd-Trib) : 2020 TaxPub(DT) 2463 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Span Realtors v. ITO (2020) 175 TR (A) 640 (Mum-Trib) : 2020 TaxPub(DT) 2803 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - SPML Infra Ltd. v. DCIT (2020) 175 TR (A) 637 (Kol-Trib) : 2020 TaxPub(DT) 1359 (Kol 'B'-Trib) : (2020) 78 ITR (Trib) 1 (Kol 'B'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sukhmani Automobiles v. ITO (2020) 175 TR (A) 680 (Ind-Trib) : 2020 TaxPub(DT) 2063 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sunder Das Sonkia v. ITO (2020) 175 TR (A) 667 (Jai-Trib) : 2020 TaxPub(DT) 2197 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Surendra Laxmanrao Vaidya v. ITO (2020) 175 TR (A) 651 (Bang-Trib) : 2020 TaxPub(DT) 2132 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Suresh Chand Nahata v. ITO (2020) 175 TR (A) 667 (JP-Trib) : 2020 TaxPub(DT) 2055 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tirath Kaur v. ITO (2020) 175 TR (A) 654 (Asr-Trib) : 2020 TaxPub(DT) 1647 (Asr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Trideep Raj Bhandari v. Institute of Chartered Accountants of India (2020) 175 TR (A) 629 (Del-HC) : 2020 TaxPub(DT) 2717 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Urban Improvement Trust v. CIT (2020) 175 TR (A) 636 (JP-Trib) : 2020 TaxPub(DT) 2010 (ITAT- Jaipur) |
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| INCOME TAX : CASE LAW DIGESTS - V.V. Minerals v. Pr. CIT (2020) 175 TR (A) 663 (Mad-HC) : 2020 TaxPub(DT) 1501 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Velom Panchayat Service Co-Operative Bank Ltd. v. ITO (2020) 175 TR (A) 660 (COC-Trib) : 2020 TaxPub(DT) 2012 (ITAT- Cochin) |
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| INCOME TAX : CASE LAW DIGESTS - Venkata Satya Surya Sree Ranganadha Raju Alluri v. ITO (2020) 175 TR (A) 653 (Hyd-Trib) : 2020 TaxPub(DT) 1344 (Hyderabad SMC Tribunal) : (2020) 203 TTJ (Hyderabad SMC Tribunal) 25 |
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| INCOME TAX : CASE LAW DIGESTS - Ventura Textiles Ltd. v. CIT (2020) 175 TR (A) 685 (Bom-HC) : 2020 TaxPub(DT) 2582 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Venus Industrial Corporation v. Asstt. CIT (2020) 175 TR (A) 645 (P&H-HC) : 2020 TaxPub(DT) 1469 (P&H-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Zeelia Zeena Mayzean Shenoy v. ITO (2020) 175 TR (A) 642 (Bang-Trib) : 2020 TaxPub(DT) 1840 (Bang-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI shields small investors from AT1 bonds, urges 'full discretion' |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI tweaks product labelling norms for MF industry, introduces new label |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - 5% or 18%; No final ruling on ‘ready-to-cook’ parota GST rate |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST Council; States to get Rs. 20,000 cr compensation cess collected in FY21 |
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| CORPORATE LAWS & GST : STATUTES - Further amendment in Notification No. 35/2020-Central Tax, dated 3rd April, 2020—Notification No. 65/2020 – Central Tax, dtd. 1-9-2020 [F.No.CBEC-20/06/07/2019-GST] |
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| CORPORATE LAWS & GST : STATUTES - Amendment in Notification No. 35/2020-Central Tax, dated 3rd April, 2020—Notification No. 66/2020 – Central Tax, dtd. 21-9-2020 [F.No.CBEC-20/06/08/2019-GST] |
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 73/2017–Central Tax, dated 29th December, 2017—Notification No 67/2020 – Central Tax, dtd. 21-9-2020 [F. No. CBEC-20/06/08/2019-GST] |
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| CORPORATE LAWS & GST : STATUTES - Waiver of the Amount of Late Fee Payable Under Section 47—FORM GSTR-10-Reg.—Notification No. 68/2020 – Central Tax, dtd. 21-9-2020 [F. No. CBEC-20/06/08/2019-GST] |
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| CORPORATE LAWS & GST : STATUTES - Corrigendum to Notification No. 68/2020-Central Tax, dated 21st September, 2020—Corrigendum, dtd. 22-9-2020 [F. No. CBEC-20/06/08/2019-GST] |
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| CORPORATE LAWS & GST : STATUTES - Cost Audit—Relaxation of Additional Fees and Extension of Last Date of Filing of Form CRA-4 (Form for Filing Cost Audit Report) for F/Y 2019-20—General Circular No. 29/2020, dtd. 10-9-2020 [F. No. 17/52/2020-CL-V] |
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| CORPORATE LAWS & GST : STATUTES - Qualifications, Terms and Conditions of Service of Chairperson and Member—Appointment of Chairperson in Case of Casual Vacancy—Notification No. S.O. 3168 (E), dtd. 17-9-2020 [F. No. A-12023/4/2019-AD.IV] |
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| CORPORATE LAWS & GST : ARTICLES - ITC on Goods Destroyed During Lockdown—S. SWAMINATHAN |
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| CORPORATE LAWS & GST : ARTICLES - Right to Vest the Property in Shares—Nominee or Legal Heir?—PRAGYA BHANDARI |
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