| INCOME TAX : NEWS YOU CAN USE - Aadhaar : Supreme Court rejects pleas seeking review of 2018 Aadhaar verdict |
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| INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : 100 homebuyers' nod must for IBC against realtor, says Supreme Court |
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| INCOME TAX : NEWS YOU CAN USE - Supreme Court upholds changes in IBC to initiate case against debtor firms |
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| INCOME TAX : NEWS YOU CAN USE - Budget 2021-22 : States urge FM Nirmala Sitharaman to raise fiscal limit in Budget |
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| INCOME TAX : NEWS YOU CAN USE - UKIBC for tax parity between domestic and foreign companies in Budget |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax Refunds : Income tax refunds worth Rs 1.76 trillion issued between Apr 1-Jan 18 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Jaipur—Press Release, dtd. 21-1-2021 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Pune—Press Release, dtd. 21-1-2021 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Income from salary—Person employed in Singapore—Chargeability in India |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Cost of acquisition—Tax paid under section 56 |
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| INCOME TAX : ARTICLES - Validity of One Satisfaction Note Where Assessing Officer of Searched Person and Third Party is Same—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Issue of Lower Deduction of TDS Certificate—A Recent Landmark Judgment—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - Equalisation Levy on E-Commerce Supply—VIKAS AGARWAL |
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| INCOME TAX : CASE LAW DIGESTS - Addl. DIGP, CRPF Camp v. Dy. CIT (2021) 177 TR (A) 530 (Del-Trib) : 2020 TaxPub(DT) 3553 (Del-Trib) : (2020) 185 ITD 525 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Aircon Engineers (P) Ltd. v. ACIT (TDS), CPC (2021) 177 TR (A) 531 (Del-Trib) : 2020 TaxPub(DT) 3557 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Apurva Natvar Parikh & Co. (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 500 (Mum-Trib) : 2020 TaxPub(DT) 1845 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashok M. Musale v. Dy. CIT (2021) 177 TR (A) 498 (Pun-Trib) : 2020 TaxPub(DT) 3221 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Imperial Housing Ventures (P) Ltd. (2021) 177 TR (A) 519 (Del-Trib) : 2020 TaxPub(DT) 3474 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bathline India (P) Ltd. v. ACIT (TDS), CPC (2021) 177 TR (A) 532 (Del-Trib) : 2020 TaxPub(DT) 3559 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Charm Investment (P) Ltd. v. Pr. CIT (2021) 177 TR (A) 537 (Del-Trib) : 2020 TaxPub(DT) 2157 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. TTG Industries Ltd. (2021) 177 TR (A) 532 (Mad-HC) : 2020 TaxPub(DT) 2269 (Mad-HC) : (2020) 425 ITR 568 (Mad) : (2020) 273 Taxman 264 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Daiwajna Credit Co-operative Society Ltd. v. ITO (2021) 177 TR (A) 521 (Bang-Trib) : 2020 TaxPub(DT) 2320 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dar Landmarks (P) Ltd. v. Asstt. CIT (2021) 177 TR (A) 530 (Del-Trib) : 2020 TaxPub(DT) 3554 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Delhi Surgical & Dressing (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 540 (Del-Trib) : 2020 TaxPub(DT) 3434 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dev Milk Foods (P) Ltd. v. Addl. CIT (2021) 177 TR (A) 525 (Del-Trib) : 2020 TaxPub(DT) 2504 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Devika Gunasheela v. Jt. CIT (2021) 177 TR (A) 516 (Bang-Trib) : 2020 TaxPub(DT) 3509 (Bang-Trib) : (2020) 185 ITD 408 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dr. Bharat Mehta v. Dy. CIT (2021) 177 TR (A) 529 (Mad-HC) : 2020 TaxPub(DT) 2978 (Mad-HC) : (2020) 423 ITR 568 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Exl Service.com (India) (P) Ltd. (2021) 177 TR (A) 500 (Del-Trib) : 2020 TaxPub(DT) 3443 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Firemenich Aromatics (India) (P) Ltd. v. Asstt. CIT (2021) 177 TR (A) 508 (Mum-Trib) : 2020 TaxPub(DT) 2980 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Franchise India Brands Ltd. v. ACIT (CPC), TDS (2021) 177 TR (A) 531 (Del-Trib) : 2020 TaxPub(DT) 3556 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gurudham Yogoda Satsanga v. CIT (2021) 177 TR (A) 502 (Kol-Trib) : 2020 TaxPub(DT) 2059 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - HCL Comnet Systems & Services Ltd. v. Dy. CIT (2021) 177 TR (A) 501 (Del-Trib) : 2020 TaxPub(DT) 2777 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Himachal Pradesh State Forest Corporation Ltd. v. CIT (2021) 177 TR (A) 536 (SC) : 2020 TaxPub(DT) 534 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - Infineon Technologies India (P) Ltd. v. Asstt. CIT (2021) 177 TR (A) 514 (Bang-Trib) : 2020 TaxPub(DT) 2118 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Darshan Lal (2021) 177 TR (A) 509 (Del-Trib) : 2020 TaxPub(DT) 2503 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jayashree v. ITO (2021) 177 TR (A) 542 (Mad-HC) : 2020 TaxPub(DT) 2987 (Mad-HC) : (2020) 427 ITR 209 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - JMD Auto India (P) Ltd. v. Asstt. CIT (2021) 177 TR (A) 528 (Mum-Trib) : 2020 TaxPub(DT) 2989 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - John Deere India (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 527 (Pun-Trib) : 2020 TaxPub(DT) 3441 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Laqshya Media Ltd. v. Dy. CIT (2021) 177 TR (A) 504 (Mum-Trib) : 2020 TaxPub(DT) 421 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mahindra & Mahindra Ltd. v. Dy. CIT (2021) 177 TR (A) 503 (Mum-Trib) : 2020 TaxPub(DT) 2583 (Mum 'J'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mandeep Singh Dhillon v. Pr. CIT (2021) 177 TR (A) 538 (Amr-Trib) : 2020 TaxPub(DT) 3546 (Asr-Trib) : (2020) 207 TTJ (Asr-Trib) 9 |
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| INCOME TAX : CASE LAW DIGESTS - Mastercard Asia Pacific Pte. Ltd. v. UOI & Ors. (2021) 177 TR (A) 498 (Del-HC) : 2020 TaxPub(DT) 3217 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Muradul Haque v. ITO (2021) 177 TR (A) 512 (Del-Trib) : 2020 TaxPub(DT) 2721 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - N. Padmaja v. Dy. CIT (2021) 177 TR (A) 499 (Hyd-Trib) : 2020 TaxPub(DT) 2736 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Optum Global Solutions (India) (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 500 (Del-Trib) : 2020 TaxPub(DT) 3426 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Owens-Corning (India) (P) Ltd. v. CIT (2021) 177 TR (A) 537 (Mum-Trib) : 2020 TaxPub(DT) 1054 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Paramount Impex v. Asstt. CIT (2021) 177 TR (A) 526 (Chd-Trib) : 2020 TaxPub(DT) 3070 (Chd-Trib) : (2020) 183 ITD 556 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. National Stock Exchange (2021) 177 TR (A) 496 (Bom-HC) : 2020 TaxPub(DT) 1613 (Bom-HC) : (2020) 425 ITR 588 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Sunil M. Thakkar (2021) 177 TR (A) 535 (Bom-HC) : 2020 TaxPub(DT) 2675 (Bom-HC) : (2020) 426 ITR 372 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Ratnabali Capital Markets (P) Ltd. v. Addl. CIT (2021) 177 TR (A) 502 (Surat-Trib) : 2020 TaxPub(DT) 2254 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sammy E. Major v. ACIT (2021) 177 TR (A) 541 (Mum-Trib) : 2020 TaxPub(DT) 2861 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sandeep Sharma v. Asstt. CIT (2021) 177 TR (A) 526 (JP-Trib) : 2020 TaxPub(DT) 3439 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Satyam Smertex (P) Ltd. v. Dy. CIT (2021) 177 TR (A) 518 (Kol-Trib) : 2020 TaxPub(DT) 2381 (Kol-Trib) : (2020) 184 ITD 357 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shree Ahuja Properties (P) Ltd. v. ITO (2021) 177 TR (A) 509 (Mum-Trib) : 2020 TaxPub(DT) 2131 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sikha Mittal v. ITO (2021) 177 TR (A) 540 (Guw-Trib) : 2020 TaxPub(DT) 2568 (Gau-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Subhash Chandra Agarwal v. ITO (2021) 177 TR (A) 524 (JP-Trib) : 2020 TaxPub(DT) 2054 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Suraj v. Dy. CIT (2021) 177 TR (A) 539 (Luc-Trib) : 2020 TaxPub(DT) 2665 (Luck-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Suvendra Kumar Panda v. ITO (2021) 177 TR (A) 496 (Mad-HC) : 2020 TaxPub(DT) 3950 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Tharu and Sons v. Asstt. CIT (2021) 177 TR (A) 528 (Ker-HC) : 2020 TaxPub(DT) 2564 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - The Mantola Cooperative Thrift & Credit Society Ltd. v. ITO (2021) 177 TR (A) 520 (Del-Trib) : 2020 TaxPub(DT) 3073 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - The Mysore District Co-operative Milk Producers Society Union Ltd. v. Asstt. CIT (2021) 177 TR (A) 523 (Bang-Trib) : 2020 TaxPub(DT) 3385 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - The Palakkad Service Co-Operative Bank Ltd. v. Dy. CIT (2021) 177 TR (A) 521 (COC-Trib) : 2020 TaxPub(DT) 2680 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - The Peruvemba Service Co-Operative Bank Ltd. v. ITO (2021) 177 TR (A) 522 (COC-Trib) : 2020 TaxPub(DT) 2681 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Unity Automation Solution Ltd. v. ITO (2021) 177 TR (A) 515 (Del-Trib) : 2020 TaxPub(DT) 2220 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy.CIT v. Exl Service.com (India) (P) Ltd. (2021) 177 TR (B) 546 (Del-Trib) : 2020 TaxPub(DT) 3443 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Firemenich Aromatics (India) (P) Ltd. v. Asstt. CIT (2021) 177 TR (B) 556 (Mum-Trib) : 2020 TaxPub(DT) 2980 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Infineon Technologies India (P) Ltd. v. Asstt. CIT (2021) 177 TR (B) 546 (Bang-Trib) : 2020 TaxPub(DT) 2118 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Inmarsat Global Ltd. v. Dy. CIT (International Taxation) (2021) 177 TR (B) 544 (Mum 'I'-Trib) : 2020 TaxPub(DT) 4440 (Mum 'I'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - IOT Design & Engineering Ltd. v. Dy. CIT (2021) 177 TR (B) 546 (Mum-Trib) : 2020 TaxPub(DT) 3550 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Mahindra & Mahindra Ltd. v. Dy. CIT (2021) 177 TR (B) 545 (Mum-Trib) : 2020 TaxPub(DT) 2583 (Mum 'J'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Motherson Sumi Infotech & Designs Ltd. v. Dy. CIT (2021) 177 TR (B) 544 (Del-Trib) : 2020 TaxPub(DT) 2997 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Optum Global Solutions (India) (P) Ltd. v. Dy. CIT (2021) 177 TR (B) 549 (Del-Trib) : 2020 TaxPub(DT) 3426 (Del-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - MCA : Trusts and societies have till April 1 to register with MCA under CSR rules |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : P-notes investment climbs to 31-month high of Rs 87,132 cr in December |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI extends relaxations for compliance with rights issues till March 31 |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - High Courts serve notice on Centre over IGST rebate by exporters |
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| CORPORATE LAWS & GST : STATUTES - Corporate Social Responsibility—Clarification on Spending of CSR Funds for Awareness and Public Outreach on COVID-19 Vaccination Programme—General Circular No. 1/2021, dtd. 13-1-2021 [E. File No. CSR-10/9/2020-CSR-MCA] |
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| CORPORATE LAWS & GST : STATUTES - Clarification on Holding of Annual General Meeting (AGM) through Video Conferencing (VC) or other Audio Visual Means (OAVM)—General Circular No. 2/2021, dtd. 13-1-2021 [F. No. 2/6/2020-CL-V] |
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| CORPORATE LAWS & GST : STATUTES - Scheme For Condonation of Delay For Companies Restored on Register of Companies Between 1-12-2020 and 31-12-2020, Under Said Section—General Circular No. 3/2021, dtd. 15-1-2021 [F.No. 02/01/2021-CL-V] |
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| CORPORATE LAWS & GST : STATUTES - Refund of Security Deposit—Circular No. SEBI/HO/MIRSD/FCR/CIR /P/ 2021/ 01, dtd. 6-1-2021 |
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| CORPORATE LAWS & GST : STATUTES - Monthly Reporting of Portfolio Managers—Circular No. SEBI/HO/IMD/ DF1/CIR/P /2021/02, dtd. 8-1-2021 |
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| CORPORATE LAWS & GST : STATUTES - Transfer of Excess Contribution Made by Stock Exchanges From Core SGF of One Clearing Corporation to The Core SGF of Another Clearing Corporation —Circular No. SEBI/HO/MRD2/DCAP/CIR /P/ 2021/03, dtd. 8-1-2021 |
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| CORPORATE LAWS & GST : STATUTES - Amendment to Regulation 20(6) of SEBI (AIF) Regulations, 2012—Circular No. SEBI/HO/IMD/DF6/CIR/P/ 2021/004, dtd. 8-1-2021 |
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| CORPORATE LAWS & GST : STATUTES - Review of Volatility Scan Range (VSR) For Option Contracts in Commodity Derivatives Segment—Circular No. SEBI/HO/CDMRD/DRMP/ CIR/P/ 2021/08, dtd. 11-1-2021 |
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| CORPORATE LAWS & GST : STATUTES - Revision in Daily Price Limits (DPL) for Commodity Futures Contracts—Circular No. SEBI/HO/CDMRD/DNPMP /CIR/P/2021/9, dtd. 11-1-2021 |
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| CORPORATE LAWS & GST : STATUTES - Securities and Exchange Board of India (Alternative Investment Funds) (Amendment) Regulations, 2021—Amendment in Regulation 20—Notification No. SEBI/LAD-NRO/GN/2021/01, dtd. 8-1-2021 |
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| CORPORATE LAWS & GST : STATUTES - Securities and Exchange Board of India (Listing Obligations And Disclosure Requirements) (Amendment) Regulations, 2021—Amendment in Schedule III—Notification No. SEBI/LAD-NRO/GN/2021/02, dtd. 8-1-2021 |
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| CORPORATE LAWS & GST : STATUTES - Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2021—Amendment in Regulations 112, 115 and 167—Notification No. SEBI/LAD-NRO/GN/2021/03, dtd. 8-1-2021 |
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| CORPORATE LAWS & GST : STATUTES - Securities and Exchange Board of India (Investment Advisers) (Amendment) Regulations, 2021—Amendment in Regulation 6 and Second Schedule—Notification No. SEBI/LAD-NRO/GN/2021/04, dtd. 11-1-2021 |
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| CORPORATE LAWS & GST : STATUTES - Notification Repealing Securities and Exchange Board of India (Central Data Base of Market Participants) Regulations, 2003—Notification No. SEBI/LAD-NRO/GN/2021/05, dtd. 13-1-2021 |
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| CORPORATE LAWS & GST : STATUTES - Discussion Paper on Review of Ownership and Governance Norms to Facilitate New Entrants to Set up Stock Exchange/Depository—Press Release No. 1/2021, dtd. 6-1-2021 |
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| CORPORATE LAWS & GST : STATUTES - Consultation Paper on Role of KYC Registration Agencies (KRAS)/Market Infrastructure Institutions (MIIS) in Performing KYC (Know Your Client) of Clients in Securities Market—Press Release No. 2/2021, dtd. 13-1-2021 |
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| CORPORATE LAWS & GST : ARTICLES - Rule 86B : Mandatory Payment of 1% GST Liability in Cash—DIVYA RATHI |
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| CORPORATE LAWS & GST : ARTICLES - Regulatory Provisions Governing Dividend Under The Companies Act, 2013—PRAGYA BHANDARI |
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