| INCOME TAX : NEWS YOU CAN USE - Budget 2021-22 : Will ask govt to make employers' contribution tax-free in Budget; PFRDA |
2
| >> |
| INCOME TAX : NEWS YOU CAN USE - Digital Taxation : FM calls for consensus on taxing digital firms like Google, Facebook |
3
| >> |
| INCOME TAX : NEWS YOU CAN USE - Income Tax : No extra load on taxpayer for GST turnover shown in form 26AS: Revenue dept |
3
| >> |
| INCOME TAX : NEWS YOU CAN USE - Tax Terrorism to Tax Transparency : India has shifted from tax terrorism to tax transparency, says PM Modi |
4
| >> |
| INCOME TAX : STATUTES - AatmaNirbhar Bharat Package 3.0—Income Tax Relief for Real-Estate Developers and Home Buyers—Press Release dtd. 13-11-2020 |
6
| >> |
| INCOME TAX : STATUTES - Income Tax Department conducts searches in Tamil Nadu—Press Release dtd. 12-11-2020 |
7
| >> |
| INCOME TAX : SUBSCRIBER’S QUERIES - Salary—Pension in arrears—Relief under section 89 |
8
| >> |
| INCOME TAX : SUBSCRIBER’S QUERIES - Tax deduction at source—Under section 194C/194-I—Rent for pandal |
8
| >> |
| INCOME TAX : ARTICLES - Amount Surrendered During Survey—Whether Form Part of Book Profits to Determine Partners’ Remuneration—CA. MANOJ GUPTA |
9
| >> |
| INCOME TAX : ARTICLES - Is The Depreciation Claim Limited to Cost of Asset Even for Subsequent Owners? —V.K. SUBRAMANI |
21
| >> |
| INCOME TAX : ARTICLES - Making of a Claim not Made in the Income Tax Return/Raising Additional Ground in Appeal Whether Possible?—AKHILESH KUMAR SAH |
25
| >> |
| INCOME TAX : CASE LAW DIGESTS - ACIT v. Central Warehousing Corpn. (2020) 176 TR (A) 386 (Del-Trib) : 2020 TaxPub(DT) 2232 (Del-Trib) |
37
| >> |
| INCOME TAX : CASE LAW DIGESTS - ACIT v. Oscar Investment Ltd. (2020) 176 TR (A) 384 (Del-Trib) : 2020 TaxPub(DT) 3056 (Del-Trib) |
35
| >> |
| INCOME TAX : CASE LAW DIGESTS - ACIT v. Raj Buildwell (P) Ltd. (2020) 176 TR (A) 408 (Del-Trib) : 2020 TaxPub(DT) 2041 (ITAT-Del) |
57
| >> |
| INCOME TAX : CASE LAW DIGESTS - Advance Enzyme Technologies Ltd. v. ACIT (2020) 176 TR (A) 389 (Mum-Trib) : 2020 TaxPub(DT) 1585 (Mum-Trib) |
39
| >> |
| INCOME TAX : CASE LAW DIGESTS - Andoorkonam Services Co-operative Bank Ltd. v. ITO (2020) 176 TR (A) 421 (Ker-HC) : 2020 TaxPub(DT) 1704 (Ker-HC) |
68
| >> |
| INCOME TAX : CASE LAW DIGESTS - Anil Abhubhai Odedara v. ITO (2020) 176 TR (A) 429 (Raj-Trib) : 2020 TaxPub(DT) 2669 (Rkt-Trib) : (2020) 183 ITD 313 (Rkt-Trib) |
76
| >> |
| INCOME TAX : CASE LAW DIGESTS - Applied Materials India (P) Ltd. v. Dy. CIT (2020) 176 TR (A) 386 (Bang-Trib) : 2020 TaxPub(DT) 2153 (Bang-Trib) |
37
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Kwality Steel Processors (2020) 176 TR (A) 397 (Kol-Trib) : 2020 TaxPub(DT) 2613 (Kol-Trib) |
47
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Shantinath Financial Services Ltd. (2020) 176 TR (A) 416 (Kol-Trib) : 2019 TaxPub(DT) 7435 (Kol-Trib) |
64
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Shiv Vegpro (P) Ltd. (2020) 176 TR (A) 413 (JP-Trib) : 2020 TaxPub(DT) 3179 (Jp-Trib) |
61
| >> |
| INCOME TAX : CASE LAW DIGESTS - Banshihari Large Sized Multipurpose Co-op. Society Ltd. v. ITO (2020) 176 TR (A) 419 (Cal-HC) : 2020 TaxPub(DT) 1717 (Cal-HC) |
67
| >> |
| INCOME TAX : CASE LAW DIGESTS - Bhartia-Smsil (JV) v. ITO (2020) 176 TR (A) 428 (Gau-Trib) : 2020 TaxPub(DT) 2593 (Gauhati-Trib) |
76
| >> |
| INCOME TAX : CASE LAW DIGESTS - Boston Consulting Group (India) (P) Ltd. v. Asstt. CIT (2020) 176 TR (A) 393 (Mum-Trib) : 2020 TaxPub(DT) 3184 (Mum-Trib) |
43
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Dewa Properties Ltd. (2020) 176 TR (A) 383 (Mad-HC) : 2020 TaxPub(DT) 2768 (Mad-HC) |
33
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Jindal Aluminium Ltd. (2020) 176 TR (A) 401 (Kar-HC) : 2020 TaxPub(DT) 2078 (Karn-HC) |
50
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Neyveli Lignite Corporation Ltd. (2020) 176 TR (A) 412 (Mad-HC) : 2020 TaxPub(DT) 2852 (Mad-HC) |
61
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Praxis Institute for Participatory Practices (2020) 176 TR (A) 378 (Del-HC) : 2020 TaxPub(DT) 2478 (Del-HC) |
29
| >> |
| INCOME TAX : CASE LAW DIGESTS - Cooner Institute of Health Care and Research Centre (P) Ltd. v. ITO (2020) 176 TR (A) 424 (Del-HC) : 2020 TaxPub(DT) 2974 (Del-HC) : (2020) 315 CTR (Del) 900 |
71
| >> |
| INCOME TAX : CASE LAW DIGESTS - Coronation Refrigeration Industries Ltd. v. ITO (2020) 176 TR (A) 431 (Kol-Trib) : 2020 TaxPub(DT) 2502 (Kol-Trib) |
78
| >> |
| INCOME TAX : CASE LAW DIGESTS - D. Manish & Co. v. ACIT (2020) 176 TR (A) 400 (Mum-Trib) : 2020 TaxPub(DT) 2885 (Mum-Trib) |
49
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Chhotabhai Jethabhai Patel and Co. (2020) 176 TR (A) 401 (Ahd-Trib) : 2020 TaxPub(DT) 2909 (Ahd-Trib) |
51
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Ebony Retail Holdings Ltd. (2020) 176 TR (A) 390 (Del-Trib) : 2020 TaxPub(DT) 3355 (Del-Trib) |
40
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Gail (India) Ltd. (2020) 176 TR (A) 412 (Del-Trib) : 2020 TaxPub(DT) 2912 (Del-Trib) |
61
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Nestle India Ltd. (2020) 176 TR (A) 384 (Del-Trib) : 2020 TaxPub(DT) 3176 (Del-Trib) |
35
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Piramal Enterprises Ltd. (2020) 176 TR (A) 383 (Mum-Trib) : 2020 TaxPub(DT) 2855 (Mum-Trib) |
34
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sun Petrochemicals (P) Ltd. (2020) 176 TR (A) 387 (Ahd-Trib) : 2020 TaxPub(DT) 2673 (Ahd-Trib) |
38
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ekambaram Manonmani v. CIT (2020) 176 TR (A) 420 (Mad-HC) : 2020 TaxPub(DT) 1816 (Mad-HC) |
68
| >> |
| INCOME TAX : CASE LAW DIGESTS - Federal Bank Ltd. v. CIT (2020) 176 TR (A) 391 (SC) : 2019 TaxPub(DT) 6925 (SC) |
41
| >> |
| INCOME TAX : CASE LAW DIGESTS - First American (India) (P) Ltd. v. Asstt. CIT (2020) 176 TR (A) 400 (Bang-Trib) : 2020 TaxPub(DT) 2024 (Bang-Trib) |
50
| >> |
| INCOME TAX : CASE LAW DIGESTS - FIS Solutions (India) (P) Ltd. v. Asstt. CIT (2020) 176 TR (A) 378 (Bang-Trib) : 2020 TaxPub(DT) 1772 (Bang-Trib) |
29
| >> |
| INCOME TAX : CASE LAW DIGESTS - Foseco India Ltd. v. Dy. CIT (2020) 176 TR (A) 390 (Pun-Trib) : 2020 TaxPub(DT) 2733 (Pune-Trib) |
40
| >> |
| INCOME TAX : CASE LAW DIGESTS - General Motors Overseas Corporation v. Asstt. CIT (2020) 176 TR (A) 423 (Mum-Trib) : 2020 TaxPub(DT) 1510 (Mum-Trib) : (2020) 207 TTJ (Mum-Trib) 404 |
71
| >> |
| INCOME TAX : CASE LAW DIGESTS - Gobichettipalayam Public Servants Co-op. Thrift & Credit Society Ltd. v. ITO (2020) 176 TR (A) 403 (Mad-HC) : 2020 TaxPub(DT) 1739 (Mad-HC) |
53
| >> |
| INCOME TAX : CASE LAW DIGESTS - Gurvinder Singh S v. Pr. CIT (2020) 176 TR (A) 427 (Del-Trib) : 2020 TaxPub(DT) 2165 (Del-Trib) |
74
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kalyan Educational Society v. CIT (2020) 176 TR (A) 379 (Kol-Trib) : 2020 TaxPub(DT) 3097 (Kol-Trib) : (2020) 207 TTJ (Kol-Trib) 505 |
31
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kanheya Lal v. ITO (2020) 176 TR (A) 425 (JP-Trib) : 2020 TaxPub(DT) 3107 (Jp 'B'-Trib) |
72
| >> |
| INCOME TAX : CASE LAW DIGESTS - Karamveer Singh v. ITO (2020) 176 TR (A) 399 (Jai-Trib) : 2020 TaxPub(DT) 2552 (Jp-Trib) |
49
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kaybee (P) Ltd. v. ITO (2020) 176 TR (A) 431 (Mum-Trib) : 2020 TaxPub(DT) 2890 (Rkt-Trib) |
78
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kaybee (P) Ltd. v. ITO (2020) 176 TR (A) 432 (Mum-Trib) : 2020 TaxPub(DT) 2276 (Mum-Trib) |
79
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kemfin Services (P) Ltd. v. Asstt. CIT (2020) 176 TR (A) 380 (Kar-HC) : 2020 TaxPub(DT) 2516 (Karn-HC) : (2020) 272 Taxman 372 (Karn) : (2020) 315 CTR (Karn) 336 |
31
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kundan Rice Mills Ltd. v. Asstt. CIT (2020) 176 TR (A) 382 (Del-Trib) : 2020 TaxPub(DT) 2843 (Del-Trib) |
33
| >> |
| INCOME TAX : CASE LAW DIGESTS - Make-My Trip (India) (P) Ltd. v. Dy. CIT (2020) 176 TR (A) 382 (Del-Trib) : 2020 TaxPub(DT) 2657 (Del-Trib) |
33
| >> |
| INCOME TAX : CASE LAW DIGESTS - Manoj Kumar v. Asstt. CIT (2020) 176 TR (A) 409 (Del-Trib) : 2020 TaxPub(DT) 2630 (Del-Trib) : (2020) 207 TTJ (Del-Trib) 48 |
58
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mehta Gold (P) Ltd. v. CIT(A) (2020) 176 TR (A) 419 (Kar-HC) : 2020 TaxPub(DT) 2117 (Karn-HC) |
67
| >> |
| INCOME TAX : CASE LAW DIGESTS - Meloor Service Co-Operative Bank Ltd. v. ITO (2020) 176 TR (A) 405 (Coch-Trib) : 2020 TaxPub(DT) 2617 (Coch-Trib) |
55
| >> |
| INCOME TAX : CASE LAW DIGESTS - Molkiya Gram Sewa Sahakarti Samiti Ltd. v. ITO (2020) 176 TR (A) 404 (JP-Trib) : 2020 TaxPub(DT) 2035 (Jp-Trib) |
54
| >> |
| INCOME TAX : CASE LAW DIGESTS - Munka Dall and Oil Mills (P) Ltd. v. ITO (2020) 176 TR (A) 424 (Jai-Trib) : 2020 TaxPub(DT) 2998 (Jp-Trib) : (2020) 207 TTJ (Jp-Trib) 29 |
72
| >> |
| INCOME TAX : CASE LAW DIGESTS - Nauvata Engineering (P) Ltd. v. CIT (2020) 176 TR (A) 420 (Kar-HC) : 2020 TaxPub(DT) 2120 (Karn-HC) |
67
| >> |
| INCOME TAX : CASE LAW DIGESTS - Neeta Ashok Shah v. ITO (2020) 176 TR (A) 397 (Mum-Trib) : 2020 TaxPub(DT) 2851 (Mum-Trib) |
47
| >> |
| INCOME TAX : CASE LAW DIGESTS - NRA Iron & Steel (P) Ltd. v. Pr. CIT (2020) 176 TR (A) 377 (SC) : 2020 TaxPub(DT) 739 (SC) : (2020) 313 CTR (SC) 1 |
28
| >> |
| INCOME TAX : CASE LAW DIGESTS - Padam Kumar Jain v. CIT (2020) 176 TR (A) 426 (Ranchi-Trib) : 2020 TaxPub(DT) 2853 (Ranchi-Trib) |
74
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pandhes Infracon (P.) Ltd. v. Asstt. CIT (2020) 176 TR (A) 422 (Mum-Trib) : 2020 TaxPub(DT) 1712 (Mum-Trib) : (2020) 205 TTJ (Mum-Trib) 478 |
70
| >> |
| INCOME TAX : CASE LAW DIGESTS - Perfetti Van Melle (India) (P) Ltd. v. Asstt. CIT (2020) 176 TR (A) 410 (Del 'I-2'-Trib) : 2020 TaxPub(DT) 3127 (Delhi I-2 Bench) |
59
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Red Chillies Entertainment (P.) Ltd. (2020) 176 TR (A) 391 (Bom-HC) : 2020 TaxPub(DT) 2278 (Bom-HC) |
42
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ravinder Aggarwal v. DCIT (2020) 176 TR (A) 423 (Amr-Trib) : 2020 TaxPub(DT) 2133 (Asr-Trib) |
70
| >> |
| INCOME TAX : CASE LAW DIGESTS - S-1911 AN Udhur PACCS AN Mangalam Post Salem v. Pr. CIT (2020) 176 TR (A) 403 (Mad-HC) : 2020 TaxPub(DT) 3006 (Mad-HC) |
53
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sai Panchami Developers v. ITO (2020) 176 TR (A) 396 (Bang-Trib) : 2020 TaxPub(DT) 2754 (Bang-Trib) |
46
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sameer Vithalrao Ghanwat v. ITO (2020) 176 TR (A) 426 (Pun-Trib) : 2020 TaxPub(DT) 2127 (Pune-Trib) |
73
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sheeja Pillai v. ITO (2020) 176 TR (A) 421 (Ker-HC) : 2020 TaxPub(DT) 2545 (Ker-HC) |
69
| >> |
| INCOME TAX : CASE LAW DIGESTS - Silburn Papers (P) Ltd. v. ITO (2020) 176 TR (A) 411 (Del-Trib) : 2020 TaxPub(DT) 3182 (Del-Trib) |
60
| >> |
| INCOME TAX : CASE LAW DIGESTS - Subhash Chand v. Asstt. CIT (2020) 176 TR (A) 396 (Chd-Trib) : 2020 TaxPub(DT) 1996 (ITAT- Chd) |
46
| >> |
| INCOME TAX : CASE LAW DIGESTS - Summit Mittal v. Dy. CIT (2020) 176 TR (A) 415 (Del-Trib) : 2020 TaxPub(DT) 2215 (Del-Trib) |
63
| >> |
| INCOME TAX : CASE LAW DIGESTS - Supreme Build-Cap (P) Ltd. v. Asstt. CIT (2020) 176 TR (A) 398 (Del-Trib) : 2020 TaxPub(DT) 2870 (Del-Trib) |
48
| >> |
| INCOME TAX : CASE LAW DIGESTS - Surekha Builders & Developers (P) Ltd. v. Pr. CIT (2020) 176 TR (A) 427 (Ctk-Trib) : 2020 TaxPub(DT) 2899 (Ctk-Trib) |
75
| >> |
| INCOME TAX : CASE LAW DIGESTS - T. Krishnamurthy v. ITO (2020) 176 TR (A) 415 (Mad-HC) : 2020 TaxPub(DT) 2093 (Mad-HC) |
63
| >> |
| INCOME TAX : CASE LAW DIGESTS - Teleperformence Global Services (P) Ltd. v. Asstt. CIT (2020) 176 TR (A) 377 (Mum-Trib) : 2020 TaxPub(DT) 2946 (Mum-Trib) |
28
| >> |
| INCOME TAX : CASE LAW DIGESTS - The Kalladikode Service Co-Operative Bank Ltd. v. ITO (2020) 176 TR (A) 405 (COC-Trib) : 2020 TaxPub(DT) 2874 (Coch-Trib) |
54
| >> |
| INCOME TAX : CASE LAW DIGESTS - Torrent Power Grid Ltd. v. Dy. CIT (2020) 176 TR (A) 382 (Ahd-Trib) : 2020 TaxPub(DT) 3118 (Ahd-Trib) |
32
| >> |
| INCOME TAX : CASE LAW DIGESTS - Umak Educational Trust v. Dy. CIT (2020) 176 TR (A) 379 (Del-Trib) : 2020 TaxPub(DT) 2705 (Del-Trib) |
30
| >> |
| INCOME TAX : CASE LAW DIGESTS - United Spirits Ltd. v. Dy. CIT (2020) 176 TR (A) 381 (Bang-Trib) : 2020 TaxPub(DT) 2352 (Bang-Trib) |
32
| >> |
| INCOME TAX : CASE LAW DIGESTS - Vasantha Kokila v. ACIT (2020) 176 TR (A) 418 (Chen-Trib) : 2020 TaxPub(DT) 2069 (Chenn-Trib) |
66
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Applied Materials India (P) Ltd. v. Dy. CIT (2020) 176 TR (B) 440 (Bang-Trib) : 2020 TaxPub(DT) 2153 (Bang-Trib) |
86
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Boston Consulting Group (India) (P) Ltd. v. Asstt. CIT (2020) 176 TR (B) 438 (Mum-Trib) : 2020 TaxPub(DT) 3184 (Mum-Trib) |
84
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Bechtel India (P) Ltd. (2020) 176 TR (B) 451 (Del-Trib) : 2020 TaxPub(DT) 2155 (Del-Trib) |
97
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Piramal Enterprises Ltd. (2020) 176 TR (B) 442 (Mum-Trib) : 2020 TaxPub(DT) 2855 (Mum-Trib) |
87
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - FIS Solutions (India) (P) Ltd. v. Asstt. CIT (2020) 176 TR (B) 444 (Bang-Trib) : 2020 TaxPub(DT) 1772 (Bang-Trib) |
89
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - General Motors Overseas Corporation v. Asstt. CIT (2020) 176 TR (B) 436 (Mum-Trib) : 2020 TaxPub(DT) 1510 (Mum-Trib) : (2020) 207 TTJ (Mum-Trib) 404 |
82
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Make-My Trip (India) (P) Ltd. v. Dy. CIT (2020) 176 TR (B) 437 (Del-Trib) : 2020 TaxPub(DT) 2657 (Del-Trib) |
83
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Morgan Stainley Advantage Services (P) Ltd. v. Dy. CIT (2020) 176 TR (B) 448 (Mum-Trib) : 2020 TaxPub(DT) 3172 (Mum-Trib) |
93
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Teleperformence Global Services (P) Ltd. v. Asstt. CIT (2020) 176 TR (B) 441 (Mum-Trib) : 2020 TaxPub(DT) 2946 (Mum-Trib) |
86
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Topcon Sokkia India (P) Ltd. v. Dy. CIT (2020) 176 TR (B) 442 (Del-Trib) : 2020 TaxPub(DT) 2682 (Del-Trib) |
88
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - United Spirits Ltd. v. Dy. CIT (2020) 176 TR (B) 439 (Bang-Trib) : 2020 TaxPub(DT) 2352 (Bang-Trib) |
85
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Valuelabs v. Asstt. CIT (2020) 176 TR (B) 438 (Hyd-Trib) : 2020 TaxPub(DT) 2876 (Hyd-Trib) |
84
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST Council's law panel to meet on Wednesday over fake invoices |
101
| >> |
| CORPORATE LAWS & GST : STATUTES - Further Amendment in Notification No. 41/2020-Central Tax, dated 5th May, 2020—Extension of Date to File GST Annual Return—Notification No. 80/2020–Central Tax, dtd. 28-10-2020 [F. No. CBEC-20/06/09/2019-GST] |
102
| >> |
| CORPORATE LAWS & GST : ARTICLES - Can Department Ask Payment of 15% Penalty Without Having Issued a Show Cause Notice—PURNENDU SAHAI |
103
| >> |
| CORPORATE LAWS & GST : ARTICLES - Applicability of Section 62 on Issue of FCDs to Existing Holders with an Option Attached to Exercise—PRAGYA LALWANI |
106
| >> |