| INCOME TAX : NEWS YOU CAN USE - Digital Currency : RBI's model on India's digital currency could come out by 2021-end |
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| INCOME TAX : NEWS YOU CAN USE - Retro Tax : Govt will refund Rs 8000 cr to 4 firms under new taxation laws; CBDT chief |
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| INCOME TAX : NEWS YOU CAN USE - Retro Tax : Govt buries retrospective tax, introduces Bill to amend Income Tax Act |
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| INCOME TAX : NEWS YOU CAN USE - Retro Tax : Retro tax withdrawal bill aimed for investors' confidence in India; CBDT |
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| INCOME TAX : STATUTES - Section 10(23FE) -- Exemption to Specified Income of Specified Person -- Foreign Pension Fund -- Ontario Inc. Notified -- Notification No. 84/2021, dtd. 3-8-2021 [F. No. 370142/13/2021-TPL (Part-1)] |
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| INCOME TAX : STATUTES - Section 10(46) -- Exemption to Specified Income of a Notified Body/ Authority/Board/ Trust/Community -- National Council of Science Museums’, Kolkata, Notified -- Notification No. 85/2021, dtd. 4-8-2021 [F. No. 300196/ 1/2021-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46) -- Exemption to Specified Income of a Notified Body/ Authority /Board/ Trust/Community -- Real Estate Regulatory Authority, Notified -- Notification No. 86/2021, dtd. 4-8-2021 [F. No. 300196/11/2020-ITA-I] |
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| INCOME TAX : STATUTES - Section 245AA -- Interim Board for Settlement -- Constitution of -- Notification No. 91/2021, dtd. 10-8-2021 [F.No. 370142/33/2021-TPL] |
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| INCOME TAX : STATUTES - Income Tax Amendment (22nd Amendment), Rules, 2021 -- Insertion of Rule 21AI and Rule 21AJ -- Insertion of Form Nos. 10-IG and 10-IH -- Notification No. 90/2021, dtd. 9-8-2021 [F. No. 370142/20/2021-TPL] |
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| INCOME TAX : STATUTES - Income Tax (23rd Amendment), Rules, 2021 -- Insertion of Rule 10RB and Form No. 3CEEA -- Notification No. 92/2021, dtd. 10-8-2021 [F. No.370142/21 /2021-TPL (Part)] |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Tax Audit -- Applicability -- Two Businesses |
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| INCOME TAX : ARTICLES - Comprehensive Guide to Implications of Section 50C -- CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Entertainment of Fresh Claim by Commissioner (Appeals) -- Where Assessee Unable to Claim Through Revised Return -- CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Presumption as to Payment of Commission When Addition on Basis of Accommodation Entries is Deleted -- AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. RBRL Agro Commodities Ltd. (2021) 180 TR (A) 774 (Del-Trib) : 2020 TaxPub(DT) 4134 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Akshay Jaitly v. ACIT (2021) 180 TR (A) 755 (Del-Trib) : 2021 TaxPub(DT) 1952 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Arvindbhai M. Patel v. DCIT (2021) 180 TR (A) 785 (Ahm-Trib) : 2021 TaxPub(DT) 2101 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Bygging India (P) Ltd. (2021) 180 TR (A) 761 (Mum-Trib) : 2020 TaxPub(DT) 4829 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Nainital Bank Ltd. (2021) 180 TR (A) 750 (Del-Trib) : 2021 TaxPub(DT) 2141 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bayer Crop-Science Ltd. v. Addl. CIT (2021) 180 TR (A) 781 (Mum-Trib) : 2020 TaxPub(DT) 3092 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Best Trading and Agencies Ltd. v. Dy. CIT (2021) 180 TR (A) 759 (Kar-HC) : 2020 TaxPub(DT) 3417 (Karn-HC) : (2020) 428 ITR 52 (Karn) : (2020) 275 Taxman 550 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Bihar Combined Entrance Competitive Examination Board v. CIT (2021) 180 TR (A) 746 (Pat-HC) : 2021 TaxPub(DT) 1892 (Pat-HC) : (2021) 278 Taxman 179 (Pat) |
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| INCOME TAX : CASE LAW DIGESTS - Chandur B. Advani v. ITO (2021) 180 TR (A) 787 (Mum-Trib) : 2021 TaxPub(DT) 1972 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Aztec Software Technology Ltd. (2021) 180 TR (A) 784 (Kar-HC) : 2020 TaxPub(DT) 3968 (Karn-HC) : (2020) 428 ITR 245 (Karn) : (2020) 275 Taxman 206 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. JF Chit Funds (P) Ltd. (2021) 180 TR (A) 776 (Mad-HC) : 2020 TaxPub(DT) 3048 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. P. Mahalakshmi (2021) 180 TR (A) 745 (Mad-HC) : 2020 TaxPub(DT) 3929 (Mad-HC) : (2021) 276 Taxman 224 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Wayne Burt Petrochemicals (P) Ltd. (2021) 180 TR (A) 782 (Mad-HC) : 2020 TaxPub(DT) 4068 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Core Healthcare Ltd. v. Dy. CIT (2021) 180 TR (A) 771 (Ahm-Trib) : 2020 TaxPub(DT) 3635 (Ahd-Tribl) |
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| INCOME TAX : CASE LAW DIGESTS - Dadiba Kali Pundole v. Asstt. CIT (2021) 180 TR (A) 777 (Mum-Trib) : 2020 TaxPub(DT) 4150 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Des Raj Khurana v. Asstt. CIT (2021) 180 TR (A) 778 (Del-Trib) : 2020 TaxPub(DT) 3561 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Devinder Singh Pannu v. ITO (2021) 180 TR (A) 782 (P&H-HC) : 2020 TaxPub(DT) 3037 (P&H-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Chilukoti Veeramma (2021) 180 TR (A) 762 (Hyd-Trib) : 2020 TaxPub(DT) 4121 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Talentpro India HR (P) Ltd. (2021) 180 TR (A) 758 (Chen-Trib) : 2021 TaxPub(DT) 2129 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Elite Realtech (P) Ltd. v. Asstt. CIT (2021) 180 TR (A) 755 (Del-Trib) : 2021 TaxPub(DT) 2147 (Del-Trib) : (2021) 88 ITR (Trib) 401 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Infineon Technologies India (P) Ltd. v. Asstt. CIT (2021) 180 TR (A) 758 (Bang-Trib) : 2020 TaxPub(DT) 4386 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Saroj Thakur (2021) 180 TR (A) 788 (Ind-Trib) : 2021 TaxPub(DT) 1016 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Sri Katepalle Ramachandraiah (2021) 180 TR (A) 770 (Vis-Trib) : 2020 TaxPub(DT) 2572 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - JAS Telecom (P) Ltd. v. Addl. CIT (2021) 180 TR (A) 789 (Bang-Trib) : 2020 TaxPub(DT) 3907 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jayanthi Seeman v. Pr. CIT (2021) 180 TR (A) 778 (Mad-HC) : 2020 TaxPub(DT) 2917 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Kamal Enterprises and New Life Hospital v. Asst. CIT (2021) 180 TR (A) 747 (Hyd-Trib) : 2021 TaxPub(DT) 1992 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kohinoor Planet Constructions (P) Ltd. v. ACIT (2021) 180 TR (A) 750 (Mum-Trib) : 2021 TaxPub(DT) 2241 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Krythium Solutions (P) Ltd. v. Asstt. CIT (2021) 180 TR (A) 746 (Coch-Trib) : 2020 TaxPub(DT) 2992 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Link Quest Technologies Ltd. v. CIT & Anr. (2021) 180 TR (A) 743 (Del-HC) : 2020 TaxPub(DT) 4141 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Louis Dreyfus Company India (P) Ltd. v. Pr. CIT & Ors. (2021) 180 TR (A) 744 (Del-HC) : 2020 TaxPub(DT) 3264 (Del-HC) : (2020) 429 ITR 346 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Lulu Tech Park (P) Ltd. v. Pr. CIT (2021) 180 TR (A) 783 (Mad-HC) : 2020 TaxPub(DT) 3730 (Mad-HC) : (2020) 428 ITR 514 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Manju Mittal v. Dy. CIT (2021) 180 TR (A) 775 (Asr-Trib) : 2020 TaxPub(DT) 4077 (Asr-Trib) : (2020) 207 TTJ (Asr-Trib) 35 |
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| INCOME TAX : CASE LAW DIGESTS - Manoj Kumar v. Dy. CIT (2021) 180 TR (A) 772 (Kol-Trib) : 2020 TaxPub(DT) 2554 (Kol-Trib) : (2021) 87 ITR (Trib) 528 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Maxim India Integrated Circuit Design (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 752 (Bang-Trib) : 2020 TaxPub(DT) 4848 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - N.S. John v. ITO (2021) 180 TR (A) 761 (Coch-Trib) Coch-Trib) : 2020 TaxPub(DT) 3146 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nariender Kumar v. ITO (2021) 180 TR (A) 759 (Del-Trib) : 2021 TaxPub(DT) 2080 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Odisha Aqua Traders & Marine Exporters (P) Ltd. v. ACIT (2021) 180 TR (A) 763 (CUT-Trib) : 2020 TaxPub(DT) 2928 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Optum Health & Technology (India) (P) Ltd. v. ITO (2021) 180 TR (A) 779 (Bang-Trib) : 2020 TaxPub(DT) 3928 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Param Dairy Ltd. v. Asstt. CIT (2021) 180 TR (A) 757 (Del-Trib) : 2021 TaxPub(DT) 98 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pavankumar M. Sanghvi v. ITO (2021) 180 TR (A) 749 (Ahd-Trib) : 2021 TaxPub(DT) 2001 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. GMR Sports (P). Ltd. (2021) 180 TR (A) 751 (Karn-HC) : 2021 TaxPub(DT) 1982 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Khivraj Motors (P) Ltd. (2021) 180 TR (A) 748 (Mad-HC) : 2021 TaxPub(DT) 2261 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Rajesh Exports Ltd. (2021) 180 TR (A) 747 (Kar-HC) : 2020 TaxPub(DT) 3305 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Rameshbhai Jivraj Desai (2021) 180 TR (A) 775 (Guj-HC) : 2020 TaxPub(DT) 4082 (Guj-HC) : (2021) 276 Taxman 154 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Shitalben Saurabh Vora (2021) 180 TR (A) 787 (Guj-HC) : 2020 TaxPub(DT) 4130 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Sushilaben D Shah (2021) 180 TR (A) 786 (Guj-HC) : 2020 TaxPub(DT) 4124 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Punit J. Patel v. Asstt. CIT (2021) 180 TR (A) 775 (Mum-Trib) : 2020 TaxPub(DT) 4081 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - S. Kamarasu v. ITO (2021) 180 TR (A) 743 (Mad-HC) : 2020 TaxPub(DT) 4132 (Mad-HC) : (2020) 275 Taxman 392 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Shakti Hormann (P) Ltd. v. Addl. CIT (2021) 180 TR (A) 752 (Hyd-Trib) : 2020 TaxPub(DT) 4294 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sheetal Infrastructure (P.) Ltd v. Asstt. CIT (2021) 180 TR (A) 773 (Guj-HC) : 2020 TaxPub(DT) 1472 (Guj-HC) : (2020) 270 Taxman 316 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Shree Jee Jewellers v. ITO (2021) 180 TR (A) 753 (JP-Trib) : 2020 TaxPub(DT) 827 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shreyas Diamond v. ITO (2021) 180 TR (A) 768 (Mum-Trib) : 2020 TaxPub(DT) 3943 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shrikant Vishwanath Gogate v. CIT (2021) 180 TR (A) 783 (Pn-Trib) : 2020 TaxPub(DT) 3739 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Supreme Build Cap (P) Ltd. v. Asstt. CIT (2021) 180 TR (A) 751 (Del-Trib) : 2020 TaxPub(DT) 2945 (Del-Trib) : (2020) 183 ITD 728 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tata Education and Development Trust v. Asstt. CIT (2021) 180 TR (A) 780 (Mum-Trib) : 2020 TaxPub(DT) 2562 (Mum-Trib) : (2020) 183 ITD 883 (Mum-Trib) : (2020) 206 TTJ (Mum-Trib) 137 |
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| INCOME TAX : CASE LAW DIGESTS - Tata Investment Corporation Ltd. v. Dy. CIT (2021) 180 TR (A) 766 (Mum-Trib) : 2020 TaxPub(DT) 4188 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vishal Constructions v. ITO (2021) 180 TR (A) 766 (Pun-Trib) : 2020 TaxPub(DT) 3967 (Pune-Trib) |
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| INTERNATIONAL TAXATION : Ampacet Cyprus Limited v. Dy. CIT (2021) 180 TR (B) 792 (Mum-Trib) : 2020 TaxPub(DT) 3400 (Mum 'I'-Trib) : (2020) 184 ITD 743 (Mum 'I'-Trib) : (2020) 208 TTJ (Mum 'I'-Trib) |
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| INTERNATIONAL TAXATION : Infineon Technologies India (P) Ltd. v. Asstt. CIT (2021) 180 TR (B) 793 (Bang-Trib) : 2020 TaxPub(DT) 4386 (Bang-Trib) |
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| INTERNATIONAL TAXATION : Maxim India Integrated Circuit Design (P) Ltd. v. Dy. CIT (2021) 180 TR (B) 795 (Bang-Trib) : 2020 TaxPub(DT) 4848 (Bang-Trib) |
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| INTERNATIONAL TAXATION : Minda Furukawa Electric (P) Ltd. v. Dy. CIT (2021) 180 TR (B) 797 (Del-Trib) : 2021 TaxPub(DT) 90 (Del-Trib) |
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| INTERNATIONAL TAXATION : Pr. CIT v. EDS Electronics Data Systems India (P) Ltd. (2021) 180 TR (B) 793 (Karn-HC) : 2021 TaxPub(DT) 547 (Karn-HC) |
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| INTERNATIONAL TAXATION : Triology E-Business Software India (P) Ltd. v. Dy. CIT (2021) 180 TR (B) 796 (Bang-Trib) : 2021 TaxPub(DT) 910 (Bang-Trib) |
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| INTERNATIONAL TAXATION : Virtusa Consulting Services (P) Ltd. v. Dy. CIT (2021) 180 TR (B) 798 (Mad-HC) : 2021 TaxPub(DT) 795 (Mad-HC) |
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| INTERNATIONAL TAXATION : Wipro GE Healthcare (P) Ltd. v. Dy. CIT (2021) 180 TR (B) 792 (Bang-Trib) : 2021 TaxPub(DT) 190 (Bang-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : SEBI to usher in T+1 settlement cycle soon |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Apr-June net GST collections at 26.6% of budget estimates: Govt |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Businesses can now self-certify GST returns, instead of mandatory CA audit |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST officers detect Rs 4,000 cr of Input Tax Credit fraud in Apr-Jun |
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| CORPORATE LAWS & GST : STATUTES - Clarification on Spending of CSR Funds for COVID-19 Vaccination -- General Circular No. 13/2021, dtd. 30-7-2021 [E-File No. CSR-01/5/2021-CSR-MCA] |
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| CORPORATE LAWS & GST : STATUTES - Companies (Incorporation) Fifth Amendment Rules, 2021 -- Insertion of Rule 33A and Form No. INC-11C -- Notification G.S.R. 503(E), dtd. 22-7-2021 [F. NO. 1/13/2013 CL-V, VOL.IV] |
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| CORPORATE LAWS & GST : STATUTES - Securities Contracts (Regulation) (Second Amendment) Rules, 2021 -- Amendment in Rule 19A -- Notification G.S.R. 520(E), dtd. 30-7-2021 [F. No. 5/35/CM/2006 Volume-III] |
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| CORPORATE LAWS & GST : STATUTES - Section 1 of The Companies (Amendment) Act, 2020 -- Short Title and Commencement -- Notified Date of Enforcement of Section 4 -- Notification No. S.O. 2904(E), dtd. 22-7-2021 [F. No. 1/3 /2020-CL.I] |
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| CORPORATE LAWS & GST : STATUTES - 12,889 Shell Companies Struck Off in FY 2020-21 -- Press Release, dtd. 3-8-2021 |
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| CORPORATE LAWS & GST : STATUTES - Government Identified 2,38,223 Companies as Shell Companies Between 2018-2021 -- Press Release, dtd. 27-7-2021 |
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| CORPORATE LAWS & GST : ARTICLES - Can Appellate Authority Examine Additional Evidences at Behest of Revenue -- BHUWAN PRAKASH |
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| CORPORATE LAWS & GST : ARTICLES - Illegal Association Under Section 464 : Indepth Analysis -- PRAGYA LALWANI |
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