| INCOME TAX : NEWS YOU CAN USE - Accounting Standard : ICAI issues exposure draft of revised Accounting Standard |
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| INCOME TAX : NEWS YOU CAN USE - Cryptocurrency : Govt may set up new panel to study crypto regulations |
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| INCOME TAX : NEWS YOU CAN USE - IBA : IBA reaches out to govt for refund of compound interest waiver by banks |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax Returns : Govt extends timelines for income tax compliance amid Covid-19 crisis |
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| INCOME TAX : NEWS YOU CAN USE - ITR filing deadline for FY21 extended to Sept 30 due to Covid |
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| INCOME TAX : NEWS YOU CAN USE - Practice Update : A breather for micro educational/hospital institutions |
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| INCOME TAX : STATUTES - Extension of Time Limits of Certain Compliances to Provide Relief to Taxpayers in View of the Severe Pandemic—Circular No. 9 of 2021, dtd. 20-5-2021 [F. No.225/49/2021-ITA-II] |
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| INCOME TAX : STATUTES - Clarification Regarding the Limitation Time for Filing of Appeals Before the CIT(Appeals) Under the Income Tax Act,1961—Circular No. 10/2021, dtd. 25-5-2021 [F.No.225/49/2021/ITA-II] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—Indo-Infra Inc. Notified—Notification No. 67/2021, dtd. 17-5-2021 [F. No. 370142/18/2021-TPL] |
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| INCOME TAX : STATUTES - Procedure for Exercise of Option Under Sub-Section (1) of Section 245M and Intimation Thereof by Furnishing and Upload of Form No. 34BB—Notfn. No.05 of 2021, dtd. 24-5-2021 [DGIT(S)-ADG(S)-3/e-Filing Notification/Form34BB/2021] |
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| INCOME TAX : STATUTES - Government Extends Certain Timelines in Light of Severe Pandemic—Press Release, dtd. 20-5-2021 |
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| INCOME TAX : STATUTES - Launch of New e-Filing Portal of the Income Tax Department—Non-Availability of e-Filing Services From 01-06-2021 to 06-06-2021—Press Release, dtd. 20-5-2021 |
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| INCOME TAX : STATUTES - Income Tax (16th Amendment) Rules, 2021—Insertion of New Rule 11UAE—Notification No.68/2021, dtd. 24-5-2021 [F. No.370142/16 /2021-TPL] |
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| INCOME TAX : ARTICLES - Method of Computation of Capital Gains from Slump Sale—Recent Amendments—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Procedure for Obtaining Approval by Research Association, Etc., for Purpose of Section 35(1)—Effective from 1-4-2021—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Penalty for Concealment Not Leviable on the Assumption That the Assessee Will Not Come Forward to Offer the Additional Income to the Income Tax Department—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - Ajay Kumar Jain v. ACIT (2021) 179 TR (A) 551 (Jai-Trib) : 2020 TaxPub(DT) 3733 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. DLF Ltd. (2021) 179 TR (A) 556 (Del-Trib) : 2020 TaxPub(DT) 3697 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Feroke Boards Ltd. (2021) 179 TR (A) 506 (Coch-Trib) : 2020 TaxPub(DT) 2603 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Head Infotech India (P) Ltd. (2021) 179 TR (A) 549 (Hyd-Trib) : 2020 TaxPub(DT) 4078 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. New Piece Goods Bazar Co. Ltd. (2021) 179 TR (A) 514 (Mum-Trib) : 2020 TaxPub(DT) 4318 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Raj Kumar Kandoi (2021) 179 TR (A) 528 (Jai-Trib) : 2020 TaxPub(DT) 3850 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. The Beed District Central Co-operative Bank Ltd. (2021) 179 TR (A) 524 (Pun-Trib) : 2020 TaxPub(DT) 3769 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bhagatram v. Asstt. CIT (2021) 179 TR (A) 535 (Hyd-Trib) : 2020 TaxPub(DT) 3749 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bhavna B. Kothari v. ITO (2021) 179 TR (A) 554 (MUM-Trib) : 2020 TaxPub(DT) 3750 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chitradurga District Co-op. Central Bank Ltd. v. Dy. CIT (2021) 179 TR (A) 507 (Bang-Trib) : 2020 TaxPub(DT) 3952 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. B. Suresh Kumar (2021) 179 TR (A) 544 (Mad-HC) : 2020 TaxPub(DT) 3949 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Narendra R. Thappetta (2021) 179 TR (A) 511 (Kr-HC) : 2020 TaxPub(DT) 3842 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. PVP Ventures Ltd. (2021) 179 TR (A) 518 (Mad-HC) : 2020 TaxPub(DT) 3781 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Sengunthar Matriculation Higher Secondary School (2021) 179 TR (A) 509 (Mad-HC) : 2020 TaxPub(DT) 4394 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. State Bank of India (SBI) (2021) 179 TR (A) 516 (Kar-HC) : 2020 TaxPub(DT) 3771 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Zylog Systems Ltd. (2021) 179 TR (A) 512 (Mad-HC) : 2020 TaxPub(DT) 3871 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CITY v. L & T Valdel Engineering (P) Ltd. (2021) 179 TR (A) 511 (Kar-HC) : 2020 TaxPub(DT) 3956 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Crescent Control (P) Ltd. v. Asstt. CIT (2021) 179 TR (A) 532 (UTK-HC) : 2020 TaxPub(DT) 3971 (Uttarakhand-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Deem Roll Tech Ltd. v. Dy. CIT (2021) 179 TR (A) 533 (Del 'C'-Trib) : 2020 TaxPub(DT) 3128 (Ahd 'D'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Delhi Agroha Vikas Trust v. CIT (2021) 179 TR (A) 513 (Del-Trib) : 2020 TaxPub(DT) 3813 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Prashant Kumar Ahluwalia (2021) 179 TR (A) 542 (CUT-Trib) : 2020 TaxPub(DT) 3848 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Shirole Vasundhara Dinkarrao (2021) 179 TR (A) 529 (Pun-Trib) : 2020 TaxPub(DT) 3869 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Vaishnav Polytechnic College (2021) 179 TR (A) 510 (Ind-Trib) : 2020 TaxPub(DT) 4768 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Estate of Late Dr. S. Zakaulla Masood v. ITO (2021) 179 TR (A) 528 (Bang-Trib) : 2020 TaxPub(DT) 4267 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Foresight Automation Products (P) Ltd. v. Asstt. CIT (2021) 179 TR (A) 549 (Bang-Trib) : 2020 TaxPub(DT) 3679 (Bang 'C'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Fortuna Engineering (P) Ltd. v. ACIT (2021) 179 TR (A) 508 (Pun-Trib) : 2020 TaxPub(DT) 4133 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Giesecke & Devrient (India) (P) Ltd. v. Addl. CIT (2021) 179 TR (A) 538 (Del-Trib) : 2020 TaxPub(DT) 4243 (Delhi I-1 Bench) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Ashoka Industries Ltd. (2021) 179 TR (A) 530 (Ctk-Trib) : 2020 TaxPub(DT) 3282 (Ctk-Trib) : (2020) 185 ITD 629 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Deven Ashwin Sanghvi (2021) 179 TR (A) 536 (Mum-Trib) : 2020 TaxPub(DT) 3741 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Savitri Kadur (2021) 179 TR (A) 552 (Bag-Trib) : 2020 TaxPub(DT) 3937 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - TO v. Society for Education Conscietisation Awareness & Training (2021) 179 TR (A) 513 (Jod-Trib) : 2020 TaxPub(DT) 3800 (Jod) |
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| INCOME TAX : CASE LAW DIGESTS - Kusumlata Sonthalia v. Pr. CIT (2021) 179 TR (A) 553 (Kol-Trib) : 2020 TaxPub(DT) 2520 (Kol-Trib) : (2020) 82 ITR (Trib) 382 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Madhuri Hingorani Pradeep v. ITO (2021) 179 TR (A) 531 (Bang-Trib) : 2020 TaxPub(DT) 4713 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Megacity (Bangalore) Developers & Builders Ltd. v. Dy. CIT (2021) 179 TR (A) 541 (Bang-Trib) : 2020 TaxPub(DT) 3922 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - MUFG Bank Ltd. v. ACIT (International Taxation) (2021) 179 TR (A) 517 (Del-Trib) : 2020 TaxPub(DT) 4247 (Delhi I-1 Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Nam Estates (P) Ltd. v. ITO (2021) 179 TR (A) 526 (Kar-HC) : 2020 TaxPub(DT) 3719 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Narimogaru Primary Agricultural Credit Co-operative Society Ltd. v. ITO (2021) 179 TR (A) 537 (Bang-Trib) : 2020 TaxPub(DT) 3779 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Neotech Nutrients (P) Ltd. v. Asstt. CIT (2021) 179 TR (A) 534 (Del-Trib) : 2020 TaxPub(DT) 4083 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nilkanth Urban Cooperative Bank Ltd. v. ACIT (2021) 179 TR (A) 525 (Pun-Trib) : 2020 TaxPub(DT) 3780 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - NNF-State Chapter v. CIT (2021) 179 TR (A) 514 (Hyd-Trib) : 2020 TaxPub(DT) 3845 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Om Darshan Trust v. CIT (2021) 179 TR (A) 536 (Agr-Trib) : 2020 TaxPub(DT) 3846 (Agra-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pandey Transport Agency v. ITO (2021) 179 TR (A) 540 (Ahd-Trib) : 2020 TaxPub(DT) 4608 (All-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Paresh Bhavanji Vora v. Dy. CIT (2021) 179 TR (A) 555 (Mum-Trib) : 2020 TaxPub(DT) 4136 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Merck Ltd. (2021) 179 TR (A) 523 (Bom-HC) : 2020 TaxPub(DT) 1213 (Bom-HC) : (2020) 312 CTR (Bom) 242 |
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| INCOME TAX : CASE LAW DIGESTS - Rashmi Metaliks Ltd. v. Dy. CIT & Vice-Versa (2021) 179 TR (A) 532 (Kol-Trib) : 2019 TaxPub(DT) 3170 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ravjibhai L. Kakadia v. Asstt. CIT (2021) 179 TR (A) 508 (Mum-Trib) : 2020 TaxPub(DT) 3673 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Reena Agarwal v. UOI (2021) 179 TR (A) 550 (Gau-HC) : 2020 TaxPub(DT) 3933 (Gau-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Rupali Sanjay Bedmutha v. ITO (2021) 179 TR (A) 554 (Pun-Trib) : 2020 TaxPub(DT) 3985 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Schott Glass India (P) Ltd. v. ITO (2021) 179 TR (A) 523 (Mum-Trib) : 2020 TaxPub(DT) 3853 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sequel Alloys & Wires (P) Ltd. v. Dy.CIT (2021) 179 TR (A) 558 (Del-Trib) : 2020 TaxPub(DT) 4007 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shashi Kant Khetan v. Dy. CIT (2021) 179 TR (A) 539 (Jai-Trib : 2020 TaxPub(DT) 3858 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sindhu Cargo Services (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 541 (Bang-Trib) : 2020 TaxPub(DT) 3862 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sushanta Kumar Choudhury v. Pr. CIT (2021) 179 TR (A) 553 (CUT-Trib) : 2020 TaxPub(DT) 4025 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tejpal Singh Nunia v. Dy. CIT (2021) 179 TR (A) 559 (Jai-Trib) : 2020 TaxPub(DT) 3981 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Triumph Realty (P) Ltd. v. ITO (2021) 179 TR (A) 507 (Del-Trib) : 2020 TaxPub(DT) 4264 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ulhas Vasantrao Bagul v. Dy. CIT (2021) 179 TR (A) 538 (Pune-Trib) : 2020 TaxPub(DT) 4172 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vaduganathan Talkies v. ITO (2021) 179 TR (A) 526 (Mad-HC) : 2020 TaxPub(DT) 3955 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Varun Finance (P) Ltd. v. ITO (2021) 179 TR (A) 557 (Kol-Trib) : 2020 TaxPub(DT) 3957 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vishwaroop Infotech (P) Ltd. v. Asstt. CIT (2021) 179 TR (A) 516 (Mum 'F'-Trib) : 2020 TaxPub(DT) 4563 (Mum 'F'-Trib) |
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| INTERNATIONAL TAXATION : ARTICLES - Project Office Whether Constitutes Permanent Establishment—Tests for Determination—CA. NISHA BHANDARI |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ACIT v. Gepach International (2021) 179 TR (B) 570 (Mum-Trib) : 2020 TaxPub(DT) 3772 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Giesecke & Devrient (India) (P) Ltd. v. Addl. CIT (2021) 179 TR (B) 568 (Del-Trib) : 2020 TaxPub(DT) 4243 (Delhi I-1 Bench) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - India Furniture Products Ltd. v. CIT (2021) 179 TR (B) 571 (Bom-HC) : 2020 TaxPub(DT) 4625 (Bom-HC) : (2020) 429 ITR 432 (Bom) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - MUFG Bank Ltd. v. ACIT (International Taxation) (2021) 179 TR (B) 570 (Del-Trib) : 2020 TaxPub(DT) 4247 (Delhi I-1 Bench) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Open Solutions Software Services (P) Ltd. v. Addl. CIT (2021) 179 TR (B) 568 (Del-Trib) : 2020 TaxPub(DT) 3927 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pr. CIT v. Merck Ltd. (2021) 179 TR (B) 567 (Bom-HC) : 2020 TaxPub(DT) 1213 (Bom-HC) : (2020) 312 CTR (Bom) 242 |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI seeks to merge 2 rules on debt issuance for easier compliance |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST Council may decide on easing levy on imported oxygen concentrators |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Haryana first state to reimburse GST on Covid-related donations |
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| CORPORATE LAWS & GST : STATUTES - Clarification on Spending of CSR Funds for Creating Health Infrastructure for Covid Care.—General Circular No. 9/2021 [E. File No. CSR-01/5/2021-CSR-MCA], dtd. 5-5-2021 |
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| CORPORATE LAWS & GST : STATUTES - Business Responsibility and Sustainability Reporting by Listed Entities—Circular No. SEBI/HO/CFD/CMD-2/P/CIR/2021/562, dtd. 10-5-2021 |
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| CORPORATE LAWS & GST : STATUTES - Relaxation from Compliance to REITs and InvITs due to the Covid-19 Virus Pandemic—Circular No. SEBI/HO/DDHS/DDHS_DIV3/P/ CIR/2021/563, dtd. 14-5-2021 |
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| CORPORATE LAWS & GST : STATUTES - Procedure for Seeking Prior Approval for Change in Control of SEBI Registered Portfolio Managers—Circular No. SEBI/HO/IMD/IMD-I/DOF1/P/ CIR/2021/564, dtd. 12-5-2021 |
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| CORPORATE LAWS & GST : ARTICLES - Interest, Penalties and Prosecution Vis-a-vis Input Tax Credit—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - A Note on the Companies (Accounts) Amendment Rules, 2021—CA. JYOTI JAIN |
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