| INCOME TAX : NEWS YOU CAN USE - IT Department : Govt allows cash payment of over Rs 2 lakh for Covid treatment at hospitals |
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| INCOME TAX : NEWS YOU CAN USE - PAN : Foreigners won't need PAN for investment in GIFT alternate investment funds |
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| INCOME TAX : NEWS YOU CAN USE - Practice Update : Immunity from Penalty is not Available in the Case of Misreporting of Income |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—Caisse de dépôt et placement du Québec Notified—Notification No. 43/2021, dtd. 4-5-2021 [F. No. 370133/17/2020-TPL] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—CDPQ Infrastructures Asia III Inc. Notified—Notification No. 44/2021, dtd. 4-5-2021 [F. No. 370142/12/2021-TPL] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—Ivanhoe Logistics India Inc. Notified—Notification No.45/2021, dtd. 4-5-2021 [F. No. 370142/48/2020-TPL] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—CDPQ Fixed Income XI Inc. Notified— Notification No.46/2021, dtd. 4-5-2021 [F. No. 370142/41/2020-TPL] |
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| INCOME TAX : STATUTES - Section 35CCC—Expenditure on Agricultural Extension Project—Notified Eligible Agricultural Extension Project—Amendment in Notification No. 14/2015 dated 16-02-2015—Notification No. 47/2021, dtd. 6-5-2021 [F.No. 203/31/2014-ITA.II] |
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| INCOME TAX : STATUTES - Section 35CCC—Expenditure on Agricultural Extension Project—Notified Eligible Agricultural Extension Project—Amendment in Notification No. 15/2015 dated 16-02-2015—Notification No. 48/2021, dtd. 6-5-2021 [F.No. 203/30/2014-ITA.II] |
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| INCOME TAX : STATUTES - Section 35CCC—Expenditure on Agricultural Extension Project—Notified Eligible Agricultural Extension Project—Amendment in Notification No. 16/2015 dated 16-02-2015—Notification No. 49/2021, dtd. 6-5-2021 [F. No. 203/29/2014-ITA.II] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Sovereign Wealth Fund—Bricklayers Investment Pte. Ltd. Notified— Notification No. 51/2021, dtd. 5-5-2021 [F. No. 370142/43/2020-TPL] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Sovereign Wealth Fund—Anahera Investment Pte. Ltd. Notified—Notification No. 52/2021, dtd. 5-5-2021 [F. No. 370142/42/2020-TPL] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Sovereign Wealth Fund—Dagenham Investment Pte. Ltd. Notified—Notification No. 53/2021, dtd. 5-5-2201 [F. No. 370142/45/2020-TPL] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Sovereign Wealth Fund—Stretford Investment Pte. Ltd. Notified—Notification No. 54/2021, dtd. 5-5-2021 [F. No. 370142/46/2020-TPL] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Sovereign Wealth Fund—Chiswick Investment Pte. Ltd. Notified—Notification No. 55/2021, dtd. 5-5-2021 [F. No. 370142/44/2020-TPL] |
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| INCOME TAX : STATUTES - Section 269ST—Exemption from Provisions—Hospitals, Dispensaries, Nursing Homes, Covid Care Centres or Similar Other Medical Facilities Providing Covid Treatment—Notification No. 56/2021, dtd. 7-5-2021 [F. No. 225/58/2021-ITA.II] |
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| INCOME TAX : STATUTES - Government Extends Certain Timelines in Light of the Raging Pandemic—Press Release, dtd. 24-4-2021 |
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| INCOME TAX : STATUTES - Government Extends Timelines of Certain Compliances in Light of the Severe Pandemic—Press Release, dtd. 1-5-2021 |
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| INCOME TAX : STATUTES - Income Tax (10th Amendment) Rules, 2021—Amendment of Rules 2DB and 2DC-Substitution of Form No. 10BBA—Notification No. 32/2021, dtd. 15-4-2021 [F. No.370142/28/2020-TPL] |
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| INCOME TAX : STATUTES - Income Tax (13th Amendment) Rules, 2021—Insertion of Rule 11UD—Notification No. 41/2021, dtd. 3-5-2021 [F. No. 370142/11/2018-TPL] |
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| INCOME TAX : STATUTES - Income Tax (14th Amendment) Rules, 2021—Amendment of Rule 114AAB-Substitution of Form No. 49BA—Notification No. 42/2021, dtd. 4-5-2021 [F. No. 370133/08/2020-TPL] |
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| INCOME TAX : STATUTES - Income Tax (15th Amendment), Rules, 2021—Amendment of Rule 2B—Notification No. 50/2021, dtd. 5-5-2021 [F. No.370142/14/2021-TPL]— |
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| INCOME TAX : ARTICLES - Revamp of Scheme of Reassessment—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - A Taxing Stay in India Due to Lockdown—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - Procedure for Approval of Charitable, Educational and Medical Institutions Claiming Exemption Under Section 10(23C)/(iv)/(v)/(vi)/(via)—CA. NISHA BHANDARI |
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| INCOME TAX : CASE LAW DIGESTS - Anil Kumar Atree (HUF) v. CIT (2021) 179 TR (A) 322 (Del-HC) : 2020 TaxPub(DT) 2966 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Millenium Enterprises (2021) 179 TR (A) 319 (Mum-Trib) : 2020 TaxPub(DT) 3285 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Astral Poly Technik (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 314 (AHM-TRIB) : 2020 TaxPub(DT) 2648 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Rane TRW Steering Systems Ltd. (2021) 179 TR (A) 331 (Mad-HC) : 2020 TaxPub(DT) 2958 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Servion Global Solutions Ltd. (2021) 179 TR (A) 312 (Mad-HC) : 2020 TaxPub(DT) 3248 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. SPR Group Holdings (P) Ltd. (2021) 179 TR (A) 324 (Karn-HC) : 2020 TaxPub(DT) 3220 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - DIT v. India Heritage Foundation (2021) 179 TR (A) 329 (Kar-HC) : 2020 TaxPub(DT) 3225 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Bhoruka Power Corporation Ltd. (2021) 179 TR (A) 312 (Bang-Trib) : 2020 TaxPub(DT) 3122 (Bang 'C'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. TPI India Ltd. (2021) 179 TR (A) 332 (Mum-Trib) : 2020 TaxPub(DT) 3186 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - HS Buildcon (P) Ltd. v. ITO (2021) 179 TR (A) 323 (Ahm-Trib) : 2020 TaxPub(DT) 3233 (Ahd-Tribl) |
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| INCOME TAX : CASE LAW DIGESTS - Hyosung Corporation v. UOI & Ors. (2021) 179 TR (A) 327 (Del-HC) : 2020 TaxPub(DT) 3045 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Indus Towers Ltd. v. Asstt. CIT (2021) 179 TR (A) 327 (Del-HC) : 2020 TaxPub(DT) 3292 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Lotus Labs (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 320 (Bang-Trib) : 2020 TaxPub(DT) 2102 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Malanadu Tourist Home Kottacherry v. CIT (2021) 179 TR (A) 330 (Ker-HC) : 2020 TaxPub(DT) 2957 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Mott Macdonald (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 334 (Mum-Trib) : 2020 TaxPub(DT) 2388 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Oasys Green Tech (P) Ltd. v. ITO (2021) 179 TR (A) 325 (Mad-HC) : 2020 TaxPub(DT) 3055 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Aacharan Enterprises (P.) Ltd. (2021) 179 TR (A) 322 (Raj-HC) : 2020 TaxPub(DT) 3291 (Raj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Lee & Muirhead (P) Ltd. (2021) 179 TR (A) 313 (Bom-HC) : 2020 TaxPub(DT) 2955 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Punjab National Bank v. ITO (2021) 179 TR (A) 328 (Jai-Trib) : 2020 TaxPub(DT) 3245 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajasthan State Electricity Board v. UOI & Anr. (2021) 179 TR (A) 323 (SC-Ind) : 2020 TaxPub(DT) 3317 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - Reckitt Benckiser (I) (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 315 (Kol-Trib) : 2020 TaxPub(DT) 2536 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shree Choudhary Transport Company v. ITO (2021) 179 TR (A) 316 (SC) : 2020 TaxPub(DT) 3083 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - Shree Karthik Papers Ltd. v. Dy. CIT (2021) 179 TR (A) 321 (Mad-HC) : 2020 TaxPub(DT) 3152 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Sunder Vishan Lakhani v. Asstt. CIT (2021) 179 TR (A) 326 (Mum-Trib) : 2020 TaxPub(DT) 3156 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vrinda Sales (P) Ltd. v. ITO (2021) 179 TR (A) 333 (Del-Trib) : 2020 TaxPub(DT) 3288 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ACIT v. Volvo Auto (India) (P) Ltd. (2021) 179 TR (B) 338 (Del-Trib) : 2020 TaxPub(DT) 3278 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Astral Poly Technik (P) Ltd. v. Dy. CIT (2021) 179 TR (B) 339 (AHM-TRIB) : 2020 TaxPub(DT) 2648 (Ahd-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Lotus Labs (P) Ltd. v. Dy. CIT (2021) 179 TR (B) 336 (Bang-Trib) : 2020 TaxPub(DT) 2102 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Mott Macdonald (P) Ltd. v. Dy. CIT (2021) 179 TR (B) 337 (Mum-Trib) : 2020 TaxPub(DT) 2388 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Reckitt Benckiser (I) (P) Ltd. v. Dy. CIT (2021) 179 TR (B) 336 (Kol-Trib) : 2020 TaxPub(DT) 2536 (Kol-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - MCA : Companies can create Covid-19 health infrastructure as CSR activity |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Special procedure for action on expulsion from bourse's membership notified |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST exemption on vaccines will lead to high prices; FM Sitharaman |
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| CORPORATE LAWS & GST : STATUTES - Clarification on Spending of CSR Funds for Setting-up Makeshift Hospitals and Temporary Covid Care Facilities—General Circular No. 5/2021, dtd. 22-4-2021 [E. F. No. CSR-10/9/2020-CSR-MCA] |
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| CORPORATE LAWS & GST : STATUTES - Relaxation on Levy of Additional Fees in Filing of Certain Forms under the Companies Act, 2013 and LLP Act 2008—General Circular No. 06/2021, dtd. 3-5-2021 [F. No. 02/01/2021-CL-V] |
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| CORPORATE LAWS & GST : STATUTES - Relaxation of Time for Filing Forms Related to Creation or Modification of Charges Under the Companies Act, 2013—General Circular No. 07/2021, dtd. 3-5-2021 [File No.02/01/2021-CL-V] |
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| CORPORATE LAWS & GST : STATUTES - Gap between two board meetings under section 173 of the Companies Act, 2013 (CA-13)—Clarification—General Circular No. 08/2021, dtd. 3-5-2021 [F. No. 2/6/2020-CL-V] |
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| CORPORATE LAWS & GST : STATUTES - Clarification on Spending of CSR Funds for 'Creating Health Infrastructure for COVID care'—General Circular No. 09/2021, dtd. 5-5-2021 [E-file no. CSR-01/5/2021-CSR-MCA] |
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| CORPORATE LAWS & GST : STATUTES - Section 417A of The Companies Act, 2013, read with Rule 10 of The Tribunal, Appellate Tribunal and Other Authorities (Qualifications, Experience—Notification No. S.O. 1662(E), dtd. 20-4-2021 [F. No. A-40012/1/2020-Ad.IV] |
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| CORPORATE LAWS & GST : STATUTES - Section 417A of The Companies Act, 2013, read with Rule 10 of The Tribunal, Appellate Tribunal and Other Authorities—Notification No. S.O. 1663(E), dtd. 20-4-2021 [F. No. A-40012/1/2020-AD.IV] |
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| CORPORATE LAWS & GST : ARTICLES - Inspection of Goods in Transit—Powers Thereof—CA. JYOTI JAIN |
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| CORPORATE LAWS & GST : ARTICLES - Producer Companies under Chapter XXIA of Companies Act, 2013—CA. JYOTI JAIN |
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