| INCOME TAX : NEWS YOU CAN USE - Cryptocurrencies : Banks shouldn't cite April 2018 circular for denying crypto services; RBI |
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| INCOME TAX : NEWS YOU CAN USE - Cryptocurrencies : Major concerns about crypto currencies conveyed to govt: RBI governor |
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| INCOME TAX : NEWS YOU CAN USE - EPFO : Amid pandemic, EPFO allows members to avail second Covid advance |
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| INCOME TAX : NEWS YOU CAN USE - ESIC : Govt announces additional benefits under EPFO, ESIC schemes |
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| INCOME TAX : NEWS YOU CAN USE - E-Way : E-way bill generation slows 35% over April |
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| INCOME TAX : NEWS YOU CAN USE - Google Tax : Google tax; US imposes tariffs on India, but with six-month delay |
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| INCOME TAX : NEWS YOU CAN USE - Practice Update : Tax implications of receipt of capital asset or stock in trade by a partner on certain occasions |
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| INCOME TAX : NEWS YOU CAN USE - Practice Update : Surcharge and Higher Education Cess deductible expenditure under section 37(1)/43B |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Calculation of the Capital Gain on Sale of Unlisted Units/Shares |
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| INCOME TAX : ARTICLES - Tax Deduction by Buyer of Goods in Certain Cases—Analytical Study of Provisions of section 194Q—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Apex Court Holds Third Proviso to Section 254(2A) is Discriminatory and Decides in Favour of Compliant Taxpayers—CA. V.K. SUBRAMANI |
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| INCOME TAX : CASE LAW DIGESTS - Aditya Khanna v. Dy.DIT (2021) 179 TR (A) 767 (Del-Trib) : 2020 TaxPub(DT) 3731 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Anil Ghatiwala v. Dy. CIT (2021) 179 TR (A) 787 (JP-Trib) : 2021 TaxPub(DT) 742 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Artsy Infrastructure and Projects (P) Ltd. v. ACIT (2021) 179 TR (A) 770 (Del-Trib) : 2020 TaxPub(DT) 3691 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. K.E.I. Industries Ltd. (2021) 179 TR (A) 744 (Del 'C'-Trib) : 2020 TaxPub(DT) 5141 (Del 'C'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Simplex Infrastructures Ltd. (2021) 179 TR (A) 764 (Kol-Trib) : 2021 TaxPub(DT) 1429 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bal Krishan Sood v. ITO (2021) 179 TR (A) 768 (Chd-Trib) : 2021 TaxPub(DT) 10 (Chd-Trib) : (2020) 84 ITR (Trib) 307 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Best Prinsecotech (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 785 (Del-Trib) : 2020 TaxPub(DT) 3969 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bindumalyam G Muralidhara v. Asstt. CIT (2021) 179 TR (A) 751 (Bang-Trib) : 2021 TaxPub(DT) 875 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chhabil Tagatmal Jain v. ITO (2021) 179 TR (A) 780 (Mum-Trib) : 2021 TaxPub(DT) 914 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Abdul Wahab (2021) 179 TR (A) 743 (Kar-HC) : 2021 TaxPub(DT) 604 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Society of Indian Automobile Manufacturers (2021) 179 TR (A) 748 (Del-HC) : 2020 TaxPub(DT) 4204 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Daryapur Shetkari Sahakari Ginning & Pressing Factory v. Asstt. CIT (2021) 179 TR (A) 792 (Bom-HC) : 2020 TaxPub(DT) 5016 (Bom-HC) : (2021) 277 Taxman 155 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Dr. NT Ghatte Charitable Trust v. CIT (2021) 179 TR (A) 747 (Pune-Trib) : 2020 TaxPub(DT) 4518 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT & Anr. v. Pepsi Foods Ltd. (2021) 179 TR (A) 784 (SC) : 2021 TaxPub(DT) 1876 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Hinduja Leyland Finance Ltd. (2021) 179 TR (A) 753 (Chen-Trib) : 2021 TaxPub(DT) 1413 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sicagen India Ltd. (2021) 179 TR (A) 755 (Chen-Trib) : 2020 TaxPub(DT) 1830 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Fozia Khan v. ITO (2021) 179 TR (A) 756 (Jai-Trib) : 2020 TaxPub(DT) 3755 (Jp 'B'-Trib) : (2020) 185 ITD 446 (Jp 'B'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Future Retail Ltd. v. Asstt. CIT (2021) 179 TR (A) 749 (Mum-Trib) : 2020 TaxPub(DT) 4624 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gulbano Mohd. Husain Giga v. ITO (2021) 179 TR (A) 786 (Mum-Trib) : 2021 TaxPub(DT) 1415 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Guru Nanak Truck Operators Union v. ITO (2021) 179 TR (A) 771 (Chd-Trib) : 2021 TaxPub(DT) 1728 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - IDEB Projects (P) Ltd. v. JCIT (2021) 179 TR (A) 790 (Bag-Trib) : 2020 TaxPub(DT) 4275 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - India Kawasaki Motors (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 754 (Pune-Trib) : 2020 TaxPub(DT) 3738 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Inteva Products India Automotive (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 769 (Bang-Trib) : 2020 TaxPub(DT) 5236 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Abdul Kayum Ahmed (2021) 179 TR (A) 745 (Mum-Trib) : 2020 TaxPub(DT) 2744 (Mum-Trib) : (2020) 82 ITR (Trib) 419 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Max Ventures Investment Holdings (P) Ltd. (2021) 179 TR (A) 764 (Del-Trib) : 2020 TaxPub(DT) 2115 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Sarla Rajkumar Varma (2021) 179 TR (A) 761 (Ahd-Trib) : 2020 TaxPub(DT) 5328 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Shri Ganesh Cement (P) Ltd. (2021) 179 TR (A) 763 (Kol-Trib) : 2021 TaxPub(DT) 1251 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jaisingh Yadav v. Asstt. CIT (2021) 179 TR (A) 774 (Jp-Trib) : 2020 TaxPub(DT) 4570 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kag India (P) Ltd. v. Asstt. CIT (2021) 179 TR (A) 770 (Mad-HC) : 2020 TaxPub(DT) 3909 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ketan Construction Ltd. v. Dy. CIT (2021) 179 TR (A) 765 (Rjk-Trib) : 2020 TaxPub(DT) 2428 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Manoj J. Gandhi v. Asstt. CIT (2021) 179 TR (A) 757 (Ahd-Trib) : 2021 TaxPub(DT) 86 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nagesh Hosiery Export Ltd. v. ITO (2021) 179 TR (A) 752 (Del-Trib) : 2021 TaxPub(DT) 1029 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Shitalben Saurabh Vora (2021) 179 TR (A) 761 (Guj-HC) : 2020 TaxPub(DT) 4064 (Guj-HC) : (2021) 430 ITR 253 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Solan District Truck Operators Transport Co-op. Society (2021) 179 TR (A) 779 (HP-HC) : 2020 TaxPub(DT) 3786 (HP-HC) : (2020) 428 ITR 33 (HP) : (2021) 276 Taxman 250 (HP) |
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| INCOME TAX : CASE LAW DIGESTS - Pradeep Kumar Sharma v. Dy. CIT (2021) 179 TR (A) 767 (Del-Trib) : 2021 TaxPub(DT) 1369 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajendra Kumar Jain v. ACIT (2021) 179 TR (A) 788(Jai-Trib) : 2020 TaxPub(DT) 3714 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rashtrotthana Sahitya & Mudrana Trust v. Asstt. CIT (2021) 179 TR (A) 746 (Bang-Trib) : 2021 TaxPub(DT) 989 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Riddhi Siddhi Construction v. Dy. CIT (2021) 179 TR (A) 760 (Mum-Trib) : 2020 TaxPub(DT) 5412 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rohit Kumar Nemchand Piparia v. Dy. DIT (2021) 179 TR (A) 791 (Mad-HC) : 2020 TaxPub(DT) 4717 (Mad-HC) : (2021) 277 Taxman 549 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Ruchi Mahajan v. ITO (2021) 179 TR (A) 771 (Del-Trib) : 2021 TaxPub(DT) 320 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - S.V.N. Hotels & Resorts (P) Ltd. v. ITO (2021) 179 TR (A) 763 (Visakha-Trib) : 2020 TaxPub(DT) 5414 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sandeep Haribhai Dobariya v. ITO (2021) 179 TR (A) 768 (Ahm-Trib) : 2019 TaxPub(DT) 2516 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sandeep Samantha v. Addl. CIT (2021) 179 TR (A) 778 (Bang-Trib) : 2020 TaxPub(DT) 4363 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sarvodaya Credit Co-operative Society Ltd. v. Asstt. CIT (2021) 179 TR (A) 766 (Bang-Trib) : 2020 TaxPub(DT) 3783 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Siva Industries and Holdings Ltd. v. CIT (2021) 179 TR (A) 749 (Mad-HC) : 2020 TaxPub(DT) 5410 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Sudhir Chandra Datt v. Asstt. CIT (2021) 179 TR (A) 752 (JAB-Trib) : 2020 TaxPub(DT) 3762 (Jab-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sunilkumar Somitra Singh Dangi v. Dy. CIT (2021) 179 TR (A) 747 (Surat-Trib) : 2020 TaxPub(DT) 5327 (Surat-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sutherland Global Services v. CIT (2021) 179 TR (A) 783 (Mad-HC) : 2020 TaxPub(DT) 5338 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Texaco Overseas (P) Ltd. v. ACIT & Anr. (2021) 179 TR (A) 742 (Del-HC) : 2020 TaxPub(DT) 3770 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - The Hanuman Estates Ltd. v. Dy. CIT (2021) 179 TR (A) 780 (Kol-Trib) : 2020 TaxPub(DT) 3345 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - The Patteppadam Rural Co-Operative Society Ltd. v. CIT (2021) 179 TR (A) 742 (Ker-HC) : 2020 TaxPub(DT) 3979 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Uddhav Krishna Bankar v. ITO (2021) 179 TR (A) 758 (Bang-Trib) : 2020 TaxPub(DT) 4618 (Pune-Trib) : (2021) 186 ITD 309 (Pune-Trib) : (2020) 208 TTJ (Pune-Trib) 1005 |
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| INCOME TAX : CASE LAW DIGESTS - Vasavi Credit Co-operative Society Ltd. v. ITO (2021) 179 TR (A) 776 (Bang-Trib) : 2021 TaxPub(DT) 516 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vinod Kumar Jain v. Dy. CIT (2021) 179 TR (A) 748 (Rai-Trib) : 2020 TaxPub(DT) 3796 (Raipur Bench) : (2020) 205 TTJ (Raipur Bench) 527 |
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| INCOME TAX : CASE LAW DIGESTS - Yogesh Mavjibhai Gala v. Pr. CIT (2021) 179 TR (A) 743 (Mum-Trib) : 2020 TaxPub(DT) 3211 (Mum 'G'-Trib) : (2020) 183 ITD 665 (Mum 'G'-Trib) : (2020) 208 TTJ (Mum 'G'-Trib) 872 |
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| INTERNATIONAL TAXATION : ARTICLES - Whether Payment to a Non-Resident By a Resident Indian, Who is End-user of Computer Software, Attract TDS Under Section 195 of the Income Tax Act?—AKHILESH KUMAR SAH |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Device Driven (India) (P) Ltd. v. CIT (2021) 179 TR (B) 801 (Ker-HC) : 2020 TaxPub(DT) 4410 (Ker-HC) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT (2021) 179 TR (B) 803 (SC) : 2021 TaxPub(DT) 1208 (SC) : (2021) 432 ITR 471 (SC) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Modern Threads India Ltd. v. Asstt. CIT (2021) 179 TR (B) 802 (JP-Trib) : 2021 TaxPub(DT) 1002 (Jp-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sreenivasa Reddy Cheemalamarri v. ITO, International Taxation-1 (2021) 179 TR (B) 801 (Hyd-Trib) : 2020 TaxPub(DT) 5622 (Hyderabad SMC-A Trubunal) : (2020) 79 ITR (Trib) 465 (Hyderabad SMC-A Trubunal) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sutherland Global Services v. CIT (2021) 179 TR (B) 803 (Mad-HC) : 2020 TaxPub(DT) 5338 (Mad-HC) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST collections fall to an 8-month low in May; exceed Rs 1 trillion-mark |
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| CORPORATE LAWS & GST : STATUTES - Standard Operating Procedure (SOP) for Implementation of the Provision of Extension of Time Limit to Apply—Reg.—Circular No. 148/04/2021-GST, dtd. 18-5-2021 [CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - Central Goods and Services Tax (Fourth Amendment) Rules, 2021—Notification No. 15/2021–Central Tax, dtd. 18-5-2021 [F. No. CBEC-20/06/04/2020-GST] |
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| CORPORATE LAWS & GST : STATUTES - 43rd Meeting of the GST Council New Delhi, 28th May, 2021—(GST Rates on Goods and Services)—Press Release, dtd. 28-5-2021 |
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| CORPORATE LAWS & GST : ARTICLES - Electronic Credit Ledger Under GST—An Overview—S. SWAMINATHAN |
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| CORPORATE LAWS & GST : ARTICLES - Recent Amendments to CSR Rules—PRAGYA LALWANI |
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