| INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : Supreme Court shuts back-door arrangement for defaulting promoters |
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| INCOME TAX : NEWS YOU CAN USE - EPFO : EPFO closed 7.1 million EPF accounts in April-December 2020 period |
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| INCOME TAX : STATUTES - Clarification on Continuation of Concessional Rate of Tax on Certain Interest Income of the FPIs—Press Release, dtd. 17-3-2021 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Haryana—Press Release, dtd. 18-3-2021 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Mumbai—Press Release, dtd. 20-3-2021 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Revision under section 263—Requirement of notice—Order under section 143(2) by CIT |
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| INCOME TAX : ARTICLES - Tax Treatment of High Value ULIPs—As Proposed by Finance Bill, 2021—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Whether Additions can be Made on the Basis of Confessions During the Search and the Same Later on Retracted?—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Brindavan Agencies (P) Ltd. (2021) 178 TR (A) 510 (Del-Trib) : 2021 TaxPub(DT) 15 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. India International Centre (2021) 178 TR (A) 495 (Del-Trib) : 2021 TaxPub(DT) 71 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - AGC Networks Ltd. v. Asstt. CIT (2021) 178 TR (A) 502 (Mum-Trib) : 2021 TaxPub(DT) 149 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - All Gujarat Federation of Tax Consultants v. UOI (2021) 178 TR (A) 516 (Guj-HC) : 2021 TaxPub(DT) 237 (Guj-HC) |
48
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| INCOME TAX : CASE LAW DIGESTS - Alpha National Trading Co. v. Pr. CIT (2021) 178 TR (A) 528 (Kol-Trib) : 2020 TaxPub(DT) 5471 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Arumugam Lakshmanan v. Asstt. CIT (2021) 178 TR (A) 525 (Chen-Trib) : 2020 TaxPub(DT) 5533 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ASN Polymers (P) Ltd. v. ITO (2021) 178 TR (A) 521 (Del-Trib) : 2021 TaxPub(DT) 58 (Del-Trib) |
52
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Ariba Foods (P) Ltd. (2021) 178 TR (A) 509 (Ind-Trib) : 2021 TaxPub(DT) 409 (Ind-Trib) |
42
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Delhi Bureau of Text Books (2021) 178 TR (A) 495 (Del-Trib) : 2021 TaxPub(DT) 42 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Vishnu Apartments (P.) Ltd. (2021) 178 TR (A) 502 (Del-Trib) : 2020 TaxPub(DT) 832 (Del 'D'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Barat Pal Sood v. ITO (2021) 178 TR (A) 506 (Amr-Trib) : 2020 TaxPub(DT) 826 (Asr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bhageria Finance & Investment (P) Ltd. v. ITO (2021) 178 TR (A) 521 (Del-Trib) : 2021 TaxPub(DT) 17 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bhagwatiben Vinodkumar Surani v. ITO (2021) 178 TR (A) 505 (Ahd-Trib) : 2020 TaxPub(DT) 5618 (Ahd 'SMC'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bharatbhai P Malde v. Dy. CIT (2021) 178 TR (A) 526 (Surat-Trib) : 2021 TaxPub(DT) 371 (Surat-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Century Plyboards (India) Ltd. v. Asstt. CIT (2021) 178 TR (A) 520 (Kol-Trib) : 2020 TaxPub(DT) 5579 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Ganesh Polychem Ltd. (2021) 178 TR (A) 513 (Bom-HC) : 2020 TaxPub(DT) 5494 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. GE India Technology Centre (P) Ltd. (2021) 178 TR (A) 496 (Karn-HC) : 2021 TaxPub(DT) 65 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Deem Roll-Tech Ltd. v. Dy. CIT (2021) 178 TR (A) 507 (Ahd-Trib) : 2021 TaxPub(DT) 62 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Devenbhai Mafatlal Patel v. Asstt. CIT (2021) 178 TR (A) 523 (Guj-HC) : 2021 TaxPub(DT) 342 (Guj-HC) |
54
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| INCOME TAX : CASE LAW DIGESTS - Dimension Data India Ltd. v. Addl. CIT (2021) 178 TR (A) 499 (Mum-Trib) : 2020 TaxPub(DT) 5514 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Doshion Ltd. v. Asstt. CIT (2021) 178 TR (A) 499 (Ahd-Trib) : 2020 TaxPub(DT) 5583 (Ahd-Trib) |
31
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Coffeeday Enterprises Ltd. (2021) 178 TR (A) 524 (Bang-Trib) : 2020 TaxPub(DT) 5490 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mega Fine Pharma (P) Ltd. (2021) 178 TR (A) 500 (Mum-Trib) : 2021 TaxPub(DT) 88 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Religare Support Ltd. (2021) 178 TR (A) 500 (Del-Trib) : 2021 TaxPub(DT) 291 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Shridevi Charitable Trust (2021) 178 TR (A) 497 (Bang-Trib) : 2021 TaxPub(DT) 305 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Yash Developers (2021) 178 TR (A) 518 (Ahd-Trib) : 2020 TaxPub(DT) 5513 (Ahd-Trib) |
50
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| INCOME TAX : CASE LAW DIGESTS - Egain Communications (P) Ltd. v. Dy. CIT (2021) 178 TR (A) 524 (Pune-Trib) : 2020 TaxPub(DT) 5582 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Fidelity Business Services India (P) Ltd. v. Asstt. CIT (2021) 178 TR (A) 497 (Bang-Trib) : 2020 TaxPub(DT) 5577 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gloster Ltd. v. Asstt. CIT (2021) 178 TR (A) 501 (Kol-Trib) : 2021 TaxPub(DT) 349 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - GTB Educational Trust v. CIT (2021) 178 TR (A) 498 (Pun-Trib) : 2021 TaxPub(DT) 171 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hirehal Raghavendra Soudamini v. ITO (2021) 178 TR (A) 504 (Bang-Trib) : 2020 TaxPub(DT) 5542 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Innovative Construction (P) Ltd. v. Asstt. CIT (2021) 178 TR (A) 512 (Mum-Trib) : 2020 TaxPub(DT) 5558 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Anand Prakash Diwan (2021) 178 TR (A) 505 (Mum-Trib) : 2021 TaxPub(DT) 294 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Gautam B. Bafna (2021) 178 TR (A) 511 (Mum-Trib) : 2021 TaxPub(DT) 64 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Ramavadh Ramdhari Yadav (2021) 178 TR (A) 512 (Mum-Trib) : 2021 TaxPub(DT) 112 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Sadhana Jaisingh Patel (2021) 178 TR (A) 511 (Mum-Trib) : 2021 TaxPub(DT) 160 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - J.R. Properties v. ITO (2021) 178 TR (A) 507 (Mum-Trib) : 2020 TaxPub(DT) 5516 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - M.O.H. Farook (Deceased) v. Asstt. CIT (2021) 178 TR (A) 503 (Mad-HC) : 2021 TaxPub(DT) 46 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Madurai Power Corporation (P) Ltd. v. Dy. CIT (2021) 178 TR (A) 522 (AP-HC) : 2020 TaxPub(DT) 5480 (AP-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Mani Square Ltd. v. Asstt. CIT (2021) 178 TR (A) 519 (Kol-Trib) : 2020 TaxPub(DT) 5555 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nirja Khatuwala v. ITO (2021) 178 TR (A) 508 (Guwa-Trib) : 2020 TaxPub(DT) 5468 (Gau-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - OSL Developers (P) Ltd. v. ITO (2021) 178 TR (A) 517 (Kol-Trib) : 2020 TaxPub(DT) 5469 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Palmera Co-operative Housing Society Ltd. v. Asstt. CIT (2021) 178 TR (A) 515 (Mum-Trib) : 2021 TaxPub(DT) 39 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Perviz Sarosh Batliwala v. Asstt. CIT (2021) 178 TR (A) 513 (Pune-Trib) : 2021 TaxPub(DT) 365 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Allied Perfumers (P) Ltd. (2021) 178 TR (A) 523 (Del-HC) : 2020 TaxPub(DT) 5499 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Gulbrandsen Chemicals (P) Ltd. (2021) 178 TR (A) 527 (Guj-HC) : 2020 TaxPub(DT) 5479 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Harsh International (P) Ltd. (2021) 178 TR (A) 528 (Del-Trib) : 2021 TaxPub(DT) 68 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Headstrong Services India (P) Ltd. (2021) 178 TR (A) 519 (Del-HC) : 2021 TaxPub(DT) 69 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Sandoz (P) Ltd. v. Jt. CIT (2021) 178 TR (A) 501 (Mum-Trib) : 2020 TaxPub(DT) 5462 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Soundaram Chokkanathan Educational and Charitable Trust v. ITO (2021) 178 TR (A) 497 (Mad-HC) : 2020 TaxPub(DT) 5549 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Spandana Credit Souhardha Sahakari Niyamita v. ITO (2021) 178 TR (A) 514 (Bang-Trib) : 2020 TaxPub(DT) 5557 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - SRL Diagnostics (P) Ltd. v. Pr. CIT (2021) 178 TR (A) 528 (Mum-Trib) : 2021 TaxPub(DT) 401 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - SSG Mercantile (P) Ltd. v. Asstt. CIT (2021) 178 TR (A) 520 (Del-Trib) : 2021 TaxPub(DT) 525 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - TCG Development India (P) Ltd. v. ITO (2021) 178 TR (A) 522 (Del-Trib) : 2021 TaxPub(DT) 129 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vaidyanathan Vembu v. Asstt. CIT (2021) 178 TR (A) 527 (Mum-Trib) : 2021 TaxPub(DT) 133 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vivimed Labs Ltd. v. Dy. CIT (2021) 178 TR (A) 499 (Hyd-Trib) : 2021 TaxPub(DT) 144 (Hyd-Trib) |
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| INTERNATIONAL TAXATION : ARTICLE - Equalisation Levy—Amendments Proposed by Finance Bill, 2021—CA. MANOJ GUPTA |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ADP (P) Ltd. v. Dy. CIT (2021) 178 TR (B) 540 (Hyd-Trib) : 2021 TaxPub(DT) 55 (Hyd-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Amanora Future Towers (P) Ltd. v. Dy. CIT (2021) 178 TR (B) 542 (Pune 'C'-Trib) : 2020 TaxPub(DT) 5492 (Pune C Bench) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. Acclaris Business Solutions (P) Ltd. (2021) 178 TR (B) 548 (Kol-Trib) : 2020 TaxPub(DT) 5466 (Kol-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Basell Polyolefins India (P) Ltd. v. Asstt. CIT (2021) 178 TR (B) 545 (Mum-Trib) : 2021 TaxPub(DT) 147 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. GE India Technology Centre (P) Ltd. (2021) 178 TR (B) 541 (Karn-HC) : 2021 TaxPub(DT) 65 (Karn-HC) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - CSG Systems International (I) (P) Ltd. v. Jt. CIT (2021) 178 TR (B) 546 (Bang-Trib) : 2021 TaxPub(DT) 530 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dimension Data India Ltd. v. Addl. CIT (2021) 178 TR (B) 554 (Mum-Trib) : 2020 TaxPub(DT) 5514 (Mum-Trib) |
84
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Disa India Ltd. v. ITO (2021) 178 TR (B) 540 (Bang-Trib) : 2021 TaxPub(DT) 288 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Coffeeday Enterprises Ltd. (2021) 178 TR (B) 564 (Bang-Trib) : 2020 TaxPub(DT) 5490 (Bang-Trib) |
93
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Egain Communications (P) Ltd. v. Dy. CIT (2021) 178 TR (B) 552 (Pune-Trib) : 2020 TaxPub(DT) 5582 (Pune-Trib) |
81
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Fidelity Business Services India (P) Ltd. v. Asstt. CIT (2021) 178 TR (B) 546 (Bang-Trib) : 2020 TaxPub(DT) 5577 (Bang-Trib) |
76
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Global E-Business Operations (P) Ltd. v. Asstt. CIT (2021) 178 TR (B) 547 (Bang 'A'-Trib) : 2021 TaxPub(DT) 51 (Bang 'A'-Trib) |
76
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Huawei Technologies India (P) Ltd. v. Dy. CIT (2021) 178 TR (B) 544 (Bang-Trib) : 2021 TaxPub(DT) 70 (Bang-Trib) |
74
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - IMS Health Analytics Services (P) Ltd. v. Asst. CIT (2021) 178 TR (B) 544 (Bang-Trib) : 2020 TaxPub(DT) 5621 (Bang 'A'-Trib) |
73
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - NTT Data Global Delivery Services (P) Ltd. v. Dy. CIT (2021) 178 TR (B) 541 (Bang-Trib) : 2021 TaxPub(DT) 96 (Bang-Trib) |
71
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Samsung India Electronics (P) Ltd. v. Addl. CIT (A) (2021) 178 TR (B) 539 (Del-Trib) : 2020 TaxPub(DT) 5461 (Del-Trib) |
69
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sandoz (P) Ltd. v. Jt. CIT (2021) 178 TR (B) 543 (Mum-Trib) : 2020 TaxPub(DT) 5462 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - SCA Hygiene Products AB v. Dy. CIT (International Taxation) 4(2)(1) (2021) 178 TR (B) 539 (Mum 'I'-Trib) : 2021 TaxPub(DT) 245 (Mum 'I'-Trib) |
69
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Vivimed Labs Ltd. v. Dy. CIT (2021) 178 TR (B) 540 (Hyd-Trib) : 2021 TaxPub(DT) 144 (Hyd-Trib) |
70
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - MCA : Profit or loss, independent directors of companies must get paid; MCA |
95
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI streamlines IPO application process, issues new guidelines |
96
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : 100% of estimated GST compensation shortfall of Rs 1.1 trn released: Govt |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST regime; Madras HC allows claiming input tax credit on TDS from VAT |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - No proposal at present to include petroleum under GST; Sitharaman |
97
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - IGST on intermediaries; Gujarat High Court admits a petition to review |
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| CORPORATE LAWS & GST : STATUTES - Companies (Incorporation) Third Amendment Rules, 2021—Amendment In Form No. INC-35—Notification No. G.S.R. 158(E), dtd. 5-3-2021 [F. No. 1/13/2013-CL-V/VOL.IV] |
99
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| CORPORATE LAWS & GST : STATUTES - Companies (Management and Administration) Amendment Rules, 2021—Amendment in Rules 11 and 20; —Notification No. G.S.R. 159(E), dtd. 5-3-2021 [F.No. 01/34/2013/CL-V (PT-II)] |
99
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| CORPORATE LAWS & GST : STATUTES - Section 1 of The Companies (Amendment) Act, 2017—Short Title and Commencement —Date of Enforcement of Clause (I) of Section 23—Notification No. S.O. 1066(E), dtd. 5-3-2021 [F. No. 1/1/2018-CL.I] |
101
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| CORPORATE LAWS & GST : STATUTES - Amendments to Schedule V of the Companies Act, 2013—S.O. 1256(E), dtd. 18-3-2021 [F. No. 1/5/2013-CL-V] |
101
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| CORPORATE LAWS & GST : STATUTES - Establishment of Central Scrutiny Centre (CSC)—Regarding—S.O. 1257(E), dtd. 18-3-2021 [F.No.A-42/10/2021-Ad.II] |
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| CORPORATE LAWS & GST : STATUTES - Companies (Amendment) Act, 2020—Date of Commencement of Section 32 and section 40—Regarding—S.O. 1255(E), dtd. 18-3-2021 [F.No. 1/3/2020-CL-I] |
102
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| CORPORATE LAWS & GST : ARTICLES - Suspension of Registration and Its Implications—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - SEBI—Overview of Revised Disclosure Formats in Insider Trading Regulations—CA. JYOTI JAIN |
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