| INCOME TAX : NEWS YOU CAN USE - New IT Portal : IT portal glitches; FM asks Nilekani, Infosys not to let down taxpayers |
2
| >> |
| INCOME TAX : NEWS YOU CAN USE - New IT Portal : New I-T portal to make filing returns, refunds less taxing |
3
| >> |
| INCOME TAX : NEWS YOU CAN USE - Practice Update : Levy of fee under the Income-tax Act |
4
| >> |
| INCOME TAX : NEWS YOU CAN USE - Practice Update : Disallowance of interest paid or payable to MSME while computing income |
5
| >> |
| INCOME TAX : STATUTES - Section 35(1)(ii) - Scientific Research Expenditure - Approved Research Association - Indian Institute of Technology, Bhilai - Notification No. 70/2021, dtd. 8-6-2021 [F.No.203/06/2020/ITA-II] |
7
| >> |
| INCOME TAX : STATUTES - Section 10(46) - Exemption to Specified Income of a Notified Body/ Authority /Board/ Trust/Community - Competition Commission of India, Notified - Notification No. 72/2021, dtd. 9-6-2021 [F. No.300196/15/2020-ITA-I] |
7
| >> |
| INCOME TAX : STATUTES - Relaxation in Electronic Filing of Income Tax Forms 15CA/15CB - Press Release, dtd. 14-6-202 |
8
| >> |
| INCOME TAX : STATUTES - Income Tax (17th Amendment) Rules, 2021 - Amendment of Rule 31A - Amendment of Form No. 26A, 26Q, 27EQ and 27Q - Notification No. 71/2021, dtd. 8-6-2021 [F. No. 370142/19/2021-TPL] |
8
| >> |
| INCOME TAX : SUBSCRIBER’S QUERIES - Charitable trusts - Capital gains - Computation |
20
| >> |
| INCOME TAX : ARTICLES - Recent Amendments to Tax Audit Report - CA. MANOJ GUPTA |
21
| >> |
| INCOME TAX : ARTICLES - Scope of Medical Profession for Purpose of TDS Under Section 194J - CA. NISHA BHANDARI |
36
| >> |
| INCOME TAX : ARTICLES - In the Absence of any Income Accruing Under the Income Tax Act, the Liability to Deduct TDS Cannot Be Fastened - AKHILESH KUMAR SAH |
39
| >> |
| INCOME TAX : CASE LAW DIGESTS - ACIT v. Alle Bala Nagi Reddy Kadapa (2021) 179 TR (A) 905 (Hyd-Trib) : 2021 TaxPub(DT) 337 (Hyd-Trib) |
86
| >> |
| INCOME TAX : CASE LAW DIGESTS - Adish Oswal v. Dy. CIT (2021) 179 TR (A) 891 (Chd-Trib) : 2021 TaxPub(DT) 205 (Chd-Trib) |
72
| >> |
| INCOME TAX : CASE LAW DIGESTS - Aditya Birla Chemicals India Ltd. v. ACIT (2021) 179 TR (A) 884 (Ranch-Trib) : 2020 TaxPub(DT) 2817 (Ranchi-Trib) |
57
| >> |
| INCOME TAX : CASE LAW DIGESTS - Aditya Mundra v. Pr. CIT (2021) 179 TR (A) 920 (Ind-Trib) : 2021 TaxPub(DT) 403 (Ind-Trib) |
101
| >> |
| INCOME TAX : CASE LAW DIGESTS - Anant Raj Ltd. v. Dy. CIT (2021) 179 TR (A) 889 (Del 'A'-Trib) : 2020 TaxPub(DT) 5007 (Del 'A'-Trib) |
70
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Kolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd. (2021) 179 TR (A) 881 (Pune-Trib) : 2020 TaxPub(DT) 4730 (Pune-Trib) |
62
| >> |
| INCOME TAX : CASE LAW DIGESTS - Babuji Jacob v. ITO (2021) 179 TR (A) 924 (Mad-HC) : 2020 TaxPub(DT) 5449 (Mad-HC) : (2021) 430 ITR 259 (Mad) : (2021) 277 Taxman 502 (Mad) |
104
| >> |
| INCOME TAX : CASE LAW DIGESTS - Carraro India (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 919 (Pun-Trib) : 2021 TaxPub(DT) 392 (Pune 'A'-Trib) |
99
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Anantha Refinery (P) Ltd. (2021) 179 TR (A) 897 (Karn-HC) : 2021 TaxPub(DT) 313 (Karn-HC) : (2021) 431 ITR 64 (Karn) |
77
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Tamilnadu Road Development Company Ltd. (2021) 179 TR (A) 869 (Mad-HC) : 2021 TaxPub(DT) 909 (Mad-HC) |
49
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Telco Construction Equipment Co. Ltd. (2021) 179 TR (A) 919 (Kar-HC) : 2021 TaxPub(DT) 1151 (Karn-HC) |
100
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Vijaya Bank (2021) 179 TR (A) 873 (Karn-HC) : 2020 TaxPub(DT) 5335 (Karn-HC) |
54
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Vyakti Vikas Kendra India (2021) 179 TR (A) 866 (Guj-HC) : 2021 TaxPub(DT) 381 (Guj-HC) |
46
| >> |
| INCOME TAX : CASE LAW DIGESTS - Deluxe Alloys (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 905 (Del-Trib) : 2020 TaxPub(DT) 3895 (Del-Trib) |
85
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Keyaram Hotels (P) Ltd. (2021) 179 TR (A) 863 (Mad-HC) : 2020 TaxPub(DT) 4659 (Mad-HC) |
43
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. V2 Retail Ltd. (2021) 179 TR (A) 909 (Kol-Trib) : 2021 TaxPub(DT) 518 (Kol-Trib) |
89
| >> |
| INCOME TAX : CASE LAW DIGESTS - Emerald Minerals Exim (P) Ltd. v. Pr. CIT (2021) 179 TR (A) 921 (Ctk-Trib) : 2020 TaxPub(DT) 5417 (Ctk-Trib) |
102
| >> |
| INCOME TAX : CASE LAW DIGESTS - Faiza Hameed v. ITO (2021) 179 TR (A) 888 (Chen-Trib) : 2021 TaxPub(DT) 346 (Chenn-Trib) |
69
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ganga Ram Choudhary v. Dy. CIT (2021) 179 TR (A) 874 (Jai-Trib) : 2021 TaxPub(DT) 1005 (Jp-Trib) |
54
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ghasi Ram Kotkasim v. ITO (2021) 179 TR (A) 904 (Jai-Trib) : 2020 TaxPub(DT) 5077 (Jp-Trib) |
84
| >> |
| INCOME TAX : CASE LAW DIGESTS - Gulab Singh v. ITO (2021) 179 TR (A) 893 (Hyd-Trib) : 2020 TaxPub(DT) 4840 (Hyd-Trib) |
74
| >> |
| INCOME TAX : CASE LAW DIGESTS - Hanif Sheikh v. ACIT (2021) 179 TR (A) 880 (Ind-Trib) : 2021 TaxPub(DT) 1186 (Ind-Trib) |
60
| >> |
| INCOME TAX : CASE LAW DIGESTS - Hanish Singla v. ITO (2021) 179 TR (A) 910 (Del-Trib) : 2021 TaxPub(DT) 329 (Del-Trib) |
91
| >> |
| INCOME TAX : CASE LAW DIGESTS - Hindustan Coca-Cola Marketing Company (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 881 (Del-Trib) : 2021 TaxPub(DT) 1123 (Del-Trib) |
61
| >> |
| INCOME TAX : CASE LAW DIGESTS - Indian Beauty & Hygiene Association v. ITO (2021) 179 TR (A) 865 (Mum-Trib) : 2021 TaxPub(DT) 327 (Mum-Trib) |
46
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Ankit Agarwalla (2021) 179 TR (A) 906 (Gau-Trib) : 2021 TaxPub(DT) 1222 (Gau-Trib) |
87
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Aquamech Engineering Corporation (2021) 179 TR (A) 897 (Mum-Trib) : 2021 TaxPub(DT) 8 (Mum-Trib) |
78
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Manjudevi Joitkumar Bhansali (2021) 179 TR (A) 892 (Mum-Trib) : 2021 TaxPub(DT) 85 (Mum-Trib) |
72
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Rajesh Haridas Menon (2021) 179 TR (A) 896 (Mum-Trib) : 2021 TaxPub(DT) 938 (Mum-Trib) |
76
| >> |
| INCOME TAX : CASE LAW DIGESTS - KKM Associates v. ITO (2021) 179 TR (A) 912 (Ctk-Trib) : 2020 TaxPub(DT) 4167 (Ctk-Trib) |
93
| >> |
| INCOME TAX : CASE LAW DIGESTS - Krish Impex (P) Ltd. v. ITO (2021) 179 TR (A) 909 (Del-Trib) : 2021 TaxPub(DT) 202 (Del-Trib) |
90
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kunal Shelters (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 869 (Pune-Trib) : 2020 TaxPub(DT) 5427 (Pune-Trib) |
50
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kurmayagari Ashwini v. ITO (2021) 179 TR (A) 895 (Hyd-Trib) : 2020 TaxPub(DT) 4360 (Hyd-Trib) |
76
| >> |
| INCOME TAX : CASE LAW DIGESTS - L.S. Cable and System Ltd. v. UOI (2021) 179 TR (A) 915 (Del-HC) : 2020 TaxPub(DT) 5166 (Del-HC) : (2020) 274 Taxman 4 (Del) |
95
| >> |
| INCOME TAX : CASE LAW DIGESTS - Lalith Gangadhar Constructions (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 874 (Bang-Trib) : 2020 TaxPub(DT) 5265 (Bang-Trib) |
55
| >> |
| INCOME TAX : CASE LAW DIGESTS - Madan B. Lund v. Dy. CIT (2021) 179 TR (A) 908 (Chen-Trib) : 2021 TaxPub(DT) 157 (Chenn-Trib) |
88
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mahesh Prakash Sharma v. ITO (2021) 179 TR (A) 908 (Del-Trib) : 2021 TaxPub(DT) 396 (Delhi SMC Bench) |
89
| >> |
| INCOME TAX : CASE LAW DIGESTS - N. Rajarajan v. Asstt. CIT (2021) 179 TR (A) 887 (Mad-HC) : 2020 TaxPub(DT) 4051 (Mad-HC) : (2020) 275 Taxman 196 (Mad) |
67
| >> |
| INCOME TAX : CASE LAW DIGESTS - National Co-operative Development Corporation v. CIT (2021) 179 TR (A) 875 (SC) : 2020 TaxPub(DT) 3686 (SC) : (2020) 427 ITR 288 (SC) : (2020) 274 Taxman 187 (SC) : (2020) 316 CTR (SC) 593 |
56
| >> |
| INCOME TAX : CASE LAW DIGESTS - Neela Samir Bhatia v. ACIT (2021) 179 TR (A) 871 (Mum-Trib) : 2020 TaxPub(DT) 5242 (Mum-Trib) |
52
| >> |
| INCOME TAX : CASE LAW DIGESTS - Neelkanth Palm Realty v. Asstt. CIT (2021) 179 TR (A) 900 (Mum-Trib) : 2021 TaxPub(DT) 333 (Mum-Trib) |
81
| >> |
| INCOME TAX : CASE LAW DIGESTS - Nikhil Sawhney v. Asstt. CIT (2021) 179 TR (A) 886 (Del 'E'-Trib) : 2020 TaxPub(DT) 3194 (Del 'E'-Trib) |
67
| >> |
| INCOME TAX : CASE LAW DIGESTS - Parin Ashok Tolia v. ITO (2021) 179 TR (A) 923 (Mum-Trib) : 2021 TaxPub(DT) 1163 (Mum-Trib) |
104
| >> |
| INCOME TAX : CASE LAW DIGESTS - Peoples College v. ACIT (2021) 179 TR (A) 914 (CUT-TRIB) : 2021 TaxPub(DT) 1160 (Ctk-Trib) |
94
| >> |
| INCOME TAX : CASE LAW DIGESTS - Philips Foods India (P) Ltd. v. Asstt. CIT (2021) 179 TR (A) 864 (Mad-HC) : 2020 TaxPub(DT) 5266 (Mad-HC) : (2021) 430 ITR 199 (Mad) |
45
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. A.I. Developers (P.) Ltd. (2021) 179 TR (A) 893 (Del-HC) : 2020 TaxPub(DT) 5154 (Del-HC) |
73
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Krishna Devi (2021) 179 TR (A) 891 (Del-Trib) : 2021 TaxPub(DT) 544 (Del-HC) : (2021) 431 ITR 361 (Del) |
71
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Mahanagar Telephone Nigam Ltd. (2021) 179 TR (A) 871 (Del-HC) : 2020 TaxPub(DT) 5238 (Del-HC) : (2021) 431 ITR 541 (Del) |
51
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Pushpa Bai (2021) 179 TR (A) 863 (Mad-HC) : 2020 TaxPub(DT) 5274 (Mad-HC) |
44
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. S.N. Builders & Developers (2021) 179 TR (A) 900 (Karn-HC) : 2021 TaxPub(DT) 1195 (Karn-HC) |
80
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pravinbhai Ramjibhai Rupala v. ITO (2021) 179 TR (A) 894 (Ahd-Trib) : 2020 TaxPub(DT) 2338 (Ahd-Trib) |
75
| >> |
| INCOME TAX : CASE LAW DIGESTS - Prem Chander Maragani v. ITO (2021) 179 TR (A) 917 (Hyd-Trib) : 2021 TaxPub(DT) 326 (Hyd-Trib) |
97
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pune International Coach Federation Chapter v. CIT (2021) 179 TR (A) 868 (Pune-Trib) : 2021 TaxPub(DT) 284 (Pune-Trib) |
49
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rama Gupta v. ITO (2021) 179 TR (A) 915 (Del-Trib) : 2021 TaxPub(DT) 940 (Del-Trib) |
96
| >> |
| INCOME TAX : CASE LAW DIGESTS - Raykal Aluminum Co. (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 884 (Ctk-Trib) : 2020 TaxPub(DT) 4610 (Ctk-Trib) |
65
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rising Star Khilte Chehre v. CIT (2021) 179 TR (A) 867 (Del-Trib) : 2021 TaxPub(DT) 941 (Del-Trib) |
48
| >> |
| INCOME TAX : CASE LAW DIGESTS - S. Abdul Hameed v. ITO (2021) 179 TR (A) 901 (Ker-HC) : 2020 TaxPub(DT) 3889 (Ker-HC) |
82
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sanjay Chamanlal Munshi v. ITO (2021) 179 TR (A) 913 (Mum-Trib) : 2020 TaxPub(DT) 4287 (Mum-Trib) |
93
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shahrukh Khan v. Dy. CIT (2021) 179 TR (A) 870 (Mum-Trib) : 2020 TaxPub(DT) 5560 (Mum-Trib) |
51
| >> |
| INCOME TAX : CASE LAW DIGESTS - Share Aids (P) Ltd. v. ITO (2021) 179 TR (A) 885 (Mad-HC) : 2020 TaxPub(DT) 5297 (Mad-HC) : (2021) 277 Taxman 517 (Mad) |
66
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shin-Etsu Polymers India (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 879 (Chen-Trib) : 2020 TaxPub(DT) 5399 (Chenn-Trib) |
59
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shri Lad Shakhiya Wani Samaj Kalyan & Shikshan Prasarak Mandal v. CIT (2021) 179 TR (A) 868 (Pun-Trib) : 2021 TaxPub(DT) 217 (Pune-Trib) |
48
| >> |
| INCOME TAX : CASE LAW DIGESTS - Spero Foundation (P) Ltd. v. Dy. CIT (2021) 179 TR (A) 864 (Mad-HC) : 2020 TaxPub(DT) 5250 (Mad-HC) |
44
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sriram Educational Trust v. Dy. CIT (2021) 179 TR (A) 866 (Chen-Trib) : 2020 TaxPub(DT) 4740 (Chenn-Trib) |
47
| >> |
| INCOME TAX : CASE LAW DIGESTS - Supreme Build Cap (P) Ltd. & Anr. v. Asstt. CIT (2021) 179 TR (A) 914 (Del-HC) : 2020 TaxPub(DT) 4988 (Del-HC) |
95
| >> |
| INCOME TAX : CASE LAW DIGESTS - Umaballav Mohapatra v. ITO (2021) 179 TR (A) 887 (Ctk-Trib) : 2020 TaxPub(DT) 5114 (Ctk-Trib) |
68
| >> |
| INCOME TAX : CASE LAW DIGESTS - Vedanta Ltd. v. CIT (2021) 179 TR (A) 921 (Bom-HC) : 2020 TaxPub(DT) 5112 (Bom-HC) |
101
| >> |
| INCOME TAX : CASE LAW DIGESTS - Vishnubhai Mafatbhai Desai v. ITO (2021) 179 TR (A) 918 (Ahd-Trib) : 2020 TaxPub(DT) 5510 (Ahd-Tribl) |
98
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST Council likely to meet in July on compensation issue |
106
| >> |
| CORPORATE LAWS & GST : STATUTES - Clarification on Offsetting The Excess CSR Spent For FY 2019-20 - Circular e-File No. CSR-01/4/2021-CSR-MCA, dtd. 20-5-2021 |
108
| >> |
| CORPORATE LAWS & GST : STATUTES - Extension of Validity of Registration Certificate Issued Under The Foreign (Contribution) Regulation Act, 2010 Expiring or Expired During Period between 29-9-2020 and 30-9-2021 up to 30-9-2021 - Circular F. No. II/21022/3 |
109
| >> |
| CORPORATE LAWS & GST : STATUTES - Procedure for Opening and Operating Designated FCRA Account as Provided Under Amended Section 17(1) of The Foreign Contribution (Regulation) Act, 2010 - Circular No. II/21022/36(58)/2021-FCRA-III, DATED 18-5-2021 |
109
| >> |
| CORPORATE LAWS & GST : ARTICLES - Proceeding Pending Against Other Party - Provisional Attachment of Bank Account of Assessee - BHUWAN PRAKASH |
110
| >> |
| CORPORATE LAWS & GST : ARTICLES - All About MCA Version 3.0 Website - PRAGYA LALWANI |
114
| >> |