| INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : IBBI puts out Aadhaar, PAN info of creditors on website; removes them later |
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| INCOME TAX : NEWS YOU CAN USE - Global Tax Framework : India agrees to landmark global tax framework on taxing multinationals |
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| INCOME TAX : NEWS YOU CAN USE - MSME : Centre includes retail and wholesale under MSMEs, to benefit 25 mn traders |
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| INCOME TAX : NEWS YOU CAN USE - MSME : MSME, retail loans pose higher slippage risk for lenders: RBI FSR |
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| INCOME TAX : NEWS YOU CAN USE - Small Savings Schemes : Govt keeps interest rates on small savings schemes unchanged for Sept qtr |
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| INCOME TAX : NEWS YOU CAN USE - Sovereign Bonds : Sovereign bonds slide as RBI's choice of purchase papers disappoint |
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| INCOME TAX : NEWS YOU CAN USE - Tax Collection : Fiscal deficit at 8.2% in April-May as tax collection rises, lockdowns ease |
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| INCOME TAX : NEWS YOU CAN USE - TDS : Businesses need not deduct TDS on share purchases via exchanges; CBDT |
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| INCOME TAX : STATUTES - Guidelines Under Section 9B and Sub-Section (4) of Section 45 of the Income Tax Act, 1961 -- Circular No. 14 of 2021, dtd. 2-7-2021 [F. No.370142/22/ 2021-TPL] |
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| INCOME TAX : STATUTES - Section 119 -- Processing of Returns with Refund Claims Under Section 143(1) of the Income Tax Act, 1961 beyond the Prescribed Time Limits in Non-Scrutiny Cases -- Relaxation Regarding -- Order dtd. 5-7-2021 [F. No.225/98/ 2020/ITA |
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| INCOME TAX : STATUTES - Income Tax Amendment (18th Amendment), Rules, 2021 -- Amendment of Rule 8AA and Insertion of Rule 8AB -- Notification No. 76/2021, dtd. 2-7-2021 [F. No. 370142/22/2021-TPL] |
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| INCOME TAX : STATUTES - Income Tax Amendment (19th Amendment), Rules, 2021 -- Insertion of Rule 8AC -- Notification No. 77/2021, dtd. 7-7-2021 [F. No. 370142/23/2021-TPL] |
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| INCOME TAX : STATUTES - CBDT Grants Further Relaxation in Electronic Filing of Income Tax Forms 15CA/15CB -- Press Release, dtd. 5-7-2021 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Provident fund -- Withdrawal before 5 years -- Interest loan subsidy -- Tax treatment |
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| INCOME TAX : ARTICLES - Illustrated Guide to New Rules for Taxation in Case of Re-Constitution/ Dissolution of Specified Entity -- CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Non-chargeability of Income in Absence of Accrual of Right to Receive -- CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - No Additions to Income Should Be Made Again of the Amount of Which Addition Has Been Made Once |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Ishwar Singh Mavi (2021) 180 TR (A) 201 (Del-Trib) : 2021 TaxPub(DT) 395 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Addl. CIT v. Ircon International Ltd. (2021) 180 TR (A) 195 (Del-Trib) : 2021 TaxPub(DT) 527 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Agility Logistics (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 178 (Mum-Trib) : 2021 TaxPub(DT) 1069 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Akshya Infrastructure (P) Ltd. v. CIT (2021) 180 TR (A) 197 (Mad-HC) : 2021 TaxPub(DT) 274 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ambica Jewellers v. ITO & Anr. (2021) 180 TR (A) 171 (Del-HC) : 2020 TaxPub(DT) 5184 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Arvind Lifestyle Brands Ltd. v. Dy. CIT (2021) 180 TR (A) 176 (Ahd-Trib) : 2021 TaxPub(DT) 404 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Lord Chloro Alkali Ltd. (2021) 180 TR (A) 193 (JP-Trib) : 2021 TaxPub(DT) 531 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Seema Jain (2021) 180 TR (A) 187 (Del-Trib) : 2021 TaxPub(DT) 477 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Atlas Copco (India) Ltd. v. Dy. CIT (2021) 180 TR (A) 174 (Pune-Trib) : 2021 TaxPub(DT) 1246 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - BGSAL CF TRY v. CIT (2021) 180 TR (A) 189 (JP-Trib) : 2021 TaxPub(DT) 188 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - BMC Software India (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 200 (Pune-Trib) : 2021 TaxPub(DT) 532 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chokkalingam Sudhakar v. Dy. CIT (2021) 180 TR (A) 203 (Mad-HC) : 2021 TaxPub(DT) 229 (Mad-HC) : (2021) 277 Taxman 312 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. C.J. Exporters (2021) 180 TR (A) 204 (Bom-HC) : 2021 TaxPub(DT) 391 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. S.N. Builders & Developers (2021) 180 TR (A) 190 (Karn-HC) : 2021 TaxPub(DT) 519 (Karn-HC) : (2021) 431 ITR 241 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Dhanraj Raut Matruchaya Sopara Bhandar Ali v. Asstt. CIT (2021) 180 TR (A) 186 (Mum-Trib) : 2021 TaxPub(DT) 301 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Indo Rama Synthetics Ltd. (2021) 180 TR (A) 175 (Del-Trib) : 2021 TaxPub(DT) 287 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Madhyanchal Gramin Bank (2021) 180 TR (A) 178 (JP-Trib) : 2021 TaxPub(DT) 200 (Jab-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Nirma Ltd. (2021) 180 TR (A) 196 (Ahd-Trib) : 2021 TaxPub(DT) 334 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Peerless General Finance & Investment Co. Ltd. (2021) 180 TR (A) 190 (Kol 'A'-Trib) : 2021 TaxPub(DT) 272 (Kol 'A'-Trib) : (2021) 85 ITR (Trib) 1 (Kol 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Vidisha Bhopal Kshetriya Gramin Bank (2021) 180 TR (A) 205 (Ind-Trib) : 2021 TaxPub(DT) 296 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Garg Acrylic Ltd. v. Dy. CIT (2021) 180 TR (A) 176 (Del-Trib) : 2021 TaxPub(DT) 520 (Del 'C'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Globus Infocom Ltd. v. Dy. CIT (2021) 180 TR (A) 198 (Del-Trib) : 2021 TaxPub(DT) 348 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Harvey Heart Hospitals Ltd. v. Asstt. CIT (2021) 180 TR (A) 196 (Mad-HC) : 2021 TaxPub(DT) 286 (Mad-HC) : (2021) 431 ITR 83 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Hathway Cable & Datacom Ltd. v. Dy. CIT (2021) 180 TR (A) 174 (Mum-Trib) : 2021 TaxPub(DT) 185 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Henkel Chembond Surface Technologies Ltd. v. Asstt. CIT (2021) 180 TR (A) 180 (Mum-Trib) : 2021 TaxPub(DT) 950 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Arihant Estate (P) Ltd. (2021) 180 TR (A) 173 (Mum-Trib) : 2021 TaxPub(DT) 318 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - K.S. Hotels (P) Ltd. v. ITO (2021) 180 TR (A) 183 (Del-Trib) : 2021 TaxPub(DT) 290 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Karnataka State Industrial & Infrastructure Development Corporation Ltd. v. Dy. CIT (2021) 180 TR (A) 191 (Karn-HC) : 2021 TaxPub(DT) 312 (Karn-HC) : (2021) 431 ITR 255 (Karn) : (2021) 278 Taxman 126 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Kota Jayapaul v. ITO (2021) 180 TR (A) 188 (Hyd-Trib) : 2021 TaxPub(DT) 187 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Lions Foundations v. CIT (2021) 180 TR (A) 170 (Ker-HC) : 2021 TaxPub(DT) 332 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Mastana Foods (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 205 (Del-Trib) : 2021 TaxPub(DT) 474 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Menarini India (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 177 (Ahd-Trib) : 2021 TaxPub(DT) 491 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Michelin India (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 177 (Del-Trib) : 2021 TaxPub(DT) 43 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Moidu's Medicare (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 201 (Ker-HC) : 2021 TaxPub(DT) 203 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Multiwal Duplex (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 198 (Del-Trib) : 2021 TaxPub(DT) 293 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Navratna Ramrao Memorial Education v. CIT (2021) 180 TR (A) 173 (Pune-Trib) : 2021 TaxPub(DT) 490 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ravikant Mahant v. ITO (2021) 180 TR (A) 200 (Ahd-Trib) : 2021 TaxPub(DT) 280 (Ahd-Tribl) |
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| INCOME TAX : CASE LAW DIGESTS - Rohit Chechi v. ITO (2021) 180 TR (A) 199 (Del-Trib) : 2021 TaxPub(DT) 478 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Seema Jain v. Pr. Chief CIT (2021) 180 TR (A) 171 (MP-HC) : 2021 TaxPub(DT) 193 (MP-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Sobha Developers Ltd. v. Dy. CIT (2021) 180 TR (A) 192 (Karn-HC) : 2021 TaxPub(DT) 297 (Karn-HC) : (2021) 278 Taxman 338 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Surat Peoples Co-operative Bank Ltd. v. Asstt. CIT (2021) 180 TR (A) 182 (Surat-Trib) : 2021 TaxPub(DT) 325 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Tata Teleservices Ltd. v. Pr. CIT & Anr. (2021) 180 TR (A) 172 (Del-HC) : 2020 TaxPub(DT) 4915 (Del-HC) : (2020) 317 CTR (Del) 841 |
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| INCOME TAX : CASE LAW DIGESTS - Tiger Global International Iii Holdings v. Authority For Advance Rulings (Income-Tax) & Ors. (2021) 180 TR (A) 170 (Del-Trib) : 2020 TaxPub(DT) 5336 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Unison Housing Company Ltd. v. ITO (2021) 180 TR (A) 188 (All-Trib) : 2021 TaxPub(DT) 323 (All-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vatika Hospitality (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 185 (Del-Trib) : 2021 TaxPub(DT) 515 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vijaya Bank v. Addl. CIT (2021) 180 TR (A) 181 (Karn-HC) : 2021 TaxPub(DT) 204 (Karn-HC) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Agility Logistics (P) Ltd. v. Dy. CIT (2021) 180 TR (B) 216 (Mum-Trib) : 2021 TaxPub(DT) 1069 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. Inmobi Technologies (P) Ltd. (2021) 180 TR (B) 213 (Bang-Trib) : 2021 TaxPub(DT) 72 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Atlas Copco (India) Ltd. v. Dy. CIT (2021) 180 TR (B) 209 (Pune-Trib) : 2021 TaxPub(DT) 1246 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - BMC Software India (P) Ltd. v. Dy. CIT (2021) 180 TR (B) 210 (Pune-Trib) : 2021 TaxPub(DT) 532 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Deutche CIB Centre (P) Ltd. v. Asstt. CIT (2021) 180 TR (B) 208 (Mum-Trib) : 2021 TaxPub(DT) 1101 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Henkel Chembond Surface Technologies Ltd. v. Asstt. CIT (2021) 180 TR (B) 209 (Mum-Trib) : 2021 TaxPub(DT) 950 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Inteva Products India Automotive (P) Ltd. v. Dy. CIT (2021) 180 TR (B) 215 (Bang-Trib) : 2021 TaxPub(DT) 30 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Michelin India (P) Ltd. v. Dy. CIT (2021) 180 TR (B) 208 (Del-Trib) : 2021 TaxPub(DT) 43 (Del-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI announces new rules to make bourses pay for technical glitches |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI extends deadlines for brokers' regulatory compliances by a month |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI overhauls norms for appointment, removal of independent directors |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI starts cross margin facility on commodity futures to boost liquidity |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Enhanced GST revenue collections should now be 'new normal'; FM |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST collections fall below Rs 1-trn mark after eight months in June |
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| CORPORATE LAWS & GST : STATUTES - Potential Risk Class Matrix for Debt Schemes Based on Interest Rate Risk and Credit Risk -- Circular No. SEBI/HO/IMD/IMD-II DOF3/P/CIR/2021/573, dtd. 7-6-2021 |
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| CORPORATE LAWS & GST : STATUTES - Revised Framework for Regulatory Sandbox -- Circular No. SEBI/HO/ITD/ITD/ CIR/P/2021/575, dtd. 14-6-2021 |
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| CORPORATE LAWS & GST : STATUTES - Relaxation from The Requirement of Minimum Vesting Period in Case of Death of Employee(s) under SEBI (Share Based Employee Benefit) Regulations, 2014 -- Circular No. SEBI/HO/CFD/DCR2/CIR/ P/2021/ 576, dtd. 15-6-2021 |
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| CORPORATE LAWS & GST : STATUTES - Settlement of Running Account of Client's Funds Lying with Trading Member (TM) -- Circular SEBI/HO/MIRSD/DOP/P/ CIR/2021/577, dtd. 16-6-2021 |
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| CORPORATE LAWS & GST : STATUTES - Automation of Continual Disclosures Under Regulation 7(2) of SEBI (Prohibition of Insider Trading) Regulations, 2015 -- System Driven Disclosures for Inclusion of Listed Debt Securities -- Circular No. SEBI/HO/ISD/ ISD/CI |
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| CORPORATE LAWS & GST : STATUTES - Framework for administration and supervision of Investment Advisers under the SEBI (Investment Advisers) Regulations, 2013 -- Circular SEBI/HO/IMD/ IMD-I/DOF1/P /CIR/2021/579, dtd. 18-6-2021 |
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| CORPORATE LAWS & GST : STATUTES - Norms for investment and disclosure by Mutual Funds in Derivatives -- Circular SEBI/HO/IMD/IMD-I DOF2/P/CIR/2021/580, dtd. 18-6-2021 |
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| CORPORATE LAWS & GST : STATUTES - Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2021 -- Notification No. SEBI/LAD-NRO/GN/2021-25, dtd. 10-6-2021 |
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| CORPORATE LAWS & GST : STATUTES - Section 3, read with Section 4, of The Securities and Exchange Board of India Act, 1992–Board -- Establishment and Incorporation of -- Notified Chairman and Members of Said Board -- Amendment in Notification No. SO 147(E) |
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| CORPORATE LAWS & GST : ARTICLES - Power of Appellate Authority to Condone Delay in Filing Appeal Beyond One Month -- CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Relaxation in Timelines for Compliances with Certain Regulatory Requirements of SEBI -- PRAGYA LALWANI |
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