| INCOME TAX : NEWS YOU CAN USE - Bank Audit : Banks with assets of more than Rs 15,000 crore must hire two auditors |
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| INCOME TAX : NEWS YOU CAN USE - ICAI : ICAI to move RBI for tweaking of bank auditor appointment norms |
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| INCOME TAX : NEWS YOU CAN USE - NEFT : Retail digital payments saw strong growth in FY21 over a year earlier |
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| INCOME TAX : NEWS YOU CAN USE - Practice Update : Eligibility for Exemption under section 54 when Agreement for Construction made before Sale of Residential Property |
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| INCOME TAX : STATUTES - Direct Tax Vivad se Vishwas Act, 2020—Extension of Date for Payment of Tax at Normal Rate—Notification No. 39/2021, dtd. 27-4-2021 [F.No. IT(A)/01/2020-TPL] |
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| INCOME TAX : STATUTES - Extension of Due Dates for Departmental Action—Notification No. 38/2021, dtd. 27-4-2021 [F. No. 370142/35/2020-TPL] |
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| INCOME TAX : STATUTES - Extension of Time Lines Related to Certain Compliances by the Taxpayers Under the Income Tax Act 1961—Circular No. 08/2021, dtd. 30-4-2021 [F.No.225/49/2021/1TA-II] |
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| INCOME TAX : STATUTES - Statement of Financial Transactions (SFT)-Format, Procedure and Guidelines for submission of SFT for Depository Transactions—Notification No. 3 of 2021, dtd. 30-4-2021 [DGIT(S)/ADG(S)-2/Reporting Portal/ 2021/180] |
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| INCOME TAX : STATUTES - Statement of Financial Transactions (SFT)-Format, Procedure and Guidelines for submission of SFT for Mutual Fund Transactions—Notification No. 4 of 2021, dtd. 30-4-2021 [DGIT(S)/ADG(S)-2/Reporting Portal/2021/180] |
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| INCOME TAX : STATUTES - Income Tax (12th Amendment) Rules, 2021—Insertion of Rule 44DA—Insertion of Form No. 34BB—Notification No. 40/2021, dtd. 30-4-2021 [F.No. 370142/8/2021-TPL] |
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| INCOME TAX : ARTICLES - Tax Treatment of Distribution of Capital Asset or Money or Stock-in-Trade at Time of Dissolution or Reconstitution of Firm/AoP/BoI—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Is the Loss on Sale of Entire Depreciable Asset Block With Deficit Eligible for Deduction as Business Expenditure?—CA. V.K. SUBRAMANI |
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| INCOME TAX : ARTICLES - Procedure for Approval for Purpose of Section 80G(5)—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Whether Interest on Delayed Payment of TDS is an Allowable Expense—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - ACC Ltd. v. Asstt. CIT (2021) 179 TR (A) 219 (Mum-Trib) : 2020 TaxPub(DT) 2302 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. UCO Bank (2021) 179 TR (A) 193 (Kol-Trib) : 2020 TaxPub(DT) 2577 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Aluva Desabhivardhini Service Co-operative Bank Ltd. v. ITO (2021) 179 TR (A) 207 (Coch-Trib) : 2020 TaxPub(DT) 2565 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asian Theatres (P) Ltd. v. Asstt. CIT (2021) 179 TR (A) 198 (Hyd-Trib) : 2020 TaxPub(DT) 2312 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - & M Buildcon v. Dy. CIT (2021) 179 TR (A) 212 (Mum-Trib) : 2020 TaxPub(DT) 1746 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Income Tax Settlement Commission (2021) 179 TR (A) 218 (Mad-HC) : 2020 TaxPub(DT) 2396 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Pankaj Kalani (2021) 179 TR (A) 209 (Ind-Trib) : 2020 TaxPub(DT) 2128 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - DIT(E) v. CBCI Society for Medical Education (2021) 179 TR (A) 204 (Karn-HC) : 2020 TaxPub(DT) 2317 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Agarwal Textiles Industries (P) Ltd. (2021) 179 TR (A) 209 (Mum-Trib) : 2020 TaxPub(DT) 2148 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. CFL Capital Financial Services Ltd. (2021) 179 TR (A) 198 (Kol-Trib) : 2020 TaxPub(DT) 2501 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Gulshan Chemicals Ltd. (2021) 179 TR (A) 200 (Del-Trib) : 2020 TaxPub(DT) 2164 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mail Today Newspapers (P) Ltd. (2021) 179 TR (A) 200 (Del-Trib) : 2020 TaxPub(DT) 2569 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Punjab National Bank (2021) 179 TR (A) 193 (Del-Trib) : 2020 TaxPub(DT) 2181 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Repco Home Finance (P) Ltd. (2021) 179 TR (A) 194 (Chen-Trib) : 2020 TaxPub(DT) 2537 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ernakulam District Posts Telecom v. ITO (2021) 179 TR (A) 216 (Ker-HC) : 2020 TaxPub(DT) 2834 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Genpact India (P) Ltd. v. Dy.CIT (2021) 179 TR (A) 217 (Del-Trib) : 2020 TaxPub(DT) 1030 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gouri Shankar Goyal v. Pr. CIT (2021) 179 TR (A) 221 (Kol 'A'-Trib) trib) : 2020 TaxPub(DT) 2488 (Kol 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Himalayan Dairies (P) Ltd. v. ITO (2021) 179 TR (A) 202 (Del-Trib) : 2020 TaxPub(DT) 2166 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO(E) v. Bhai Mohan Singh Foundation (2021) 179 TR (A) 191 (Del-Trib) : 2020 TaxPub(DT) 2731 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jitendra Kumar Shaw @ Aditya Kumar Shaw v. Ranu Sood Karnad, M.D., HDFC Ltd. & Ors. (2021) 179 TR (A) 217 (All-HC) : 2020 TaxPub(CL) 193 (All-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Kamal Trading Company v. CIT (2021) 179 TR (A) 206 (Bang-Trib) : 2020 TaxPub(DT) 2350 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kanta Agarwal v. ACIT (2021) 179 TR (A) 214 (Kol-Trib) : 2020 TaxPub(DT) 2356 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Karan Rawat v. ITO (2021) 179 TR (A) 206 (JP-Trib) : 2020 TaxPub(DT) 1863 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Maharashtra State Board of Technical Education v. ITO (2021) 179 TR (A) 190 (Mum-Trib) : 2020 TaxPub(DT) 2369 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Markandashwar Shivji Education Trust v. CIT (2021) 179 TR (A) 192 (Chan-Trib) : 2020 TaxPub(DT) 2380 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mphasis Software & Services (India) (P) Ltd. v. Asstt. CIT (2021) 179 TR (A) 214 (Bang-Trib) : 2020 TaxPub(DT) 2796 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mulberry Silks Ltd. v. Settlement Commission (IT & WT) (2021) 179 TR (A) 205 (Mad-HC) : 2020 TaxPub(DT) 2389 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Nokha Agro Services v. Pr. CIT (2021) 179 TR (A) 219 (Jod-Trib) : 2020 TaxPub(DT) 2125 (Jod) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Anthony John Pereira (2021) 179 TR (A) 190 (Bom-HC) : 2020 TaxPub(DT) 1569 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ramesh Kumar Jain v. Asstt. CIT (2021) 179 TR (A) 210 (JP-Trib) : 2020 TaxPub(DT) 2804 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - RDS Project Ltd. v. Asstt. CIT & Anr. (2021) 179 TR (A) 211 (Del-HC) : 2020 TaxPub(DT) 50 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Shiv Shakti Flour Mills (P.) Ltd. v. CIT (2021) 179 TR (A) 191 (SC-Ind) : 2020 TaxPub(DT) 1353 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - Shreeji Associates v. Dy. CIT (2021) 179 TR (A) 210 (Guj-HC) : 2020 TaxPub(DT) 2550 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Sitaram Computech (P) Ltd. v. Asstt. CIT (2021) 179 TR (A) 222 (Lkw-Trib) : 2020 TaxPub(DT) 2464 (Luck-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tharif Builders v. Asstt. CIT (2021) 179 TR (A) 212 (Coch-Trib) : 2020 TaxPub(DT) 2267 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vansda Taluka Kelavani Mandal v. CIT (E) (2021) 179 TR (A) 204 (Sur-Trib) : 2020 TaxPub(DT) 1950 (ITAT- Surat) |
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| INCOME TAX : CASE LAW DIGESTS - Vedams Software Solutions India (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 197 (Hyd-Trib) : 2020 TaxPub(DT) 861 (Hyd-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : Minimum 20% key AMC employee compensation to be in mutual fund units; SEBI |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI gives India Inc more time to report earnings amid second Covid-19 wave |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Finance Ministry relaxes GST compliance norms |
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| CORPORATE LAWS & GST : STATUTES - Central Goods and Services Tax (Second Amendment) Rules, 2021—No. 07/2021-Cenrral Tax, dt. 27-4-2021 [F.No. CBEC-20/06/08/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Companies (Audit and Auditors) Second Amendment Rules, 2021—Amendment in Rule 11—Notification No. G.S.R. 248(E), dt. 1-4-2021 [F. No.1/33/2013-CL-V (PART)] |
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| CORPORATE LAWS & GST : STATUTES - Companies (Accounts) Second Amendment Rules, 2021—Amendment in Rule 3—Notification No. G.S.R. 247(E), dt. 1-4-2021 [F. No. 1/19/2013-CL-V-PART III] |
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| CORPORATE LAWS & GST : STATUTES - Clarification with Regard to Applicability of Provisions of Section 139 of The Companies Act, 2013, read with Rules 5 and 6 of The Companies (Audit and Auditors) Rules, 2014—Press Release, dt. 15-4-2021 |
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| CORPORATE LAWS & GST : ARTICLES - Rejection of Refund Claim Without Granting Proper Opportunity of Being Heard—Validity of—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Key Provisions as to Accounts and Audits in Light of the Companies Act, 2013—PRAGYA BHANDARI |
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