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TR Vol-181 Issue-1, 06-Sep-2021
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INCOME TAX : NEWS YOU CAN USE - e-Filing Portal : FM tells Infosys CEO to ensure all I-T portal glitches are fixed by Sept 15 2 >>   
INCOME TAX : NEWS YOU CAN USE - Tax Refunds : CBDT issues Rs 49,696-cr refunds to 2.2 mn taxpayers from Apr 1-Aug 16 3 >>   
INCOME TAX : STATUTES - Extension of Time Lines for Electronic Filing of Various Forms under the Income Tax Act, 1961 -- Circular No. 16/2021, dtd. 29-8-2021 [F.No. 225/49/ 2021/ITA-II] 4 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in NCR -- Press Release, dtd. 17-8-2021 5 >>   
INCOME TAX : STATUTES - Finance Ministry Meeting with Infosys on Glitches in e-filing Portal of Income Tax Department -- Press Release, dtd. 23-8-2021 7 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Rajkot -- Press Release, dtd. 27-8-2021 7 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Visakhapatnam -- Press Release, dtd. 27-8-2021 8 >>   
INCOME TAX : STATUTES - Framing of Rules for the Amendments made by the Taxation Laws (Amendment) Act, 2021 -- Press Release, dtd. 28-8-2021 8 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Maharashtra and Goa -- Press Release, dtd. 28-8-2021 9 >>   
INCOME TAX : STATUTES - CBDT Extends Due Dates for Electronic Filing of Various Forms under the Income Tax Act, 1961 -- Press Release, dtd. 29-8-2021 10 >>   
INCOME TAX : STATUTES - Income Tax (23rd Amendment), Rules, 2021 -- Insertion of Rule 10RB -- Insertion of Form No 3CEEA -- Notification No. 92/2021, dtd. 10-8-2021 [F. No.370142/21/2021-TPL (Part)] 12 >>   
INCOME TAX : STATUTES - Income Tax (24th Amendment) Rules, 2021 -- Insertion of Rule 12AA and 51B -- Notification No. 93/2021, dtd. 18-8-2021 [F.No. 370142/34/2021-TPL(Part III)] 15 >>   
INCOME TAX : SUBSCRIBER’S QUERIES - Section 194Q -- TDS -- Coal Purchase 17 >>   
INCOME TAX : ARTICLES - Tax on Interest from Provident Funds -- CA. MANOJ GUPTA 18 >>   
INCOME TAX : ARTICLES - Payment of Interest Through Overdraft or Cash Credit Account -- Whether Disallowable Under Section 43B -- CA. NISHA BHANDARI 29 >>   
INCOME TAX : ARTICLES - Whether Additions to Income be Made on the Basis of Information reflecting in Form 26AS But Being Denied by Assessee? -- AKHILESH KUMAR SAH 32 >>   
INCOME TAX : CASE LAW DIGESTS - Abhit Sud v. Dy. CIT (2021) 181 TR (A) 89 (Del-Trib) : 2021 TaxPub(DT) 1683 (Del-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Aerens Infrastructure & Technology (P) Ltd. v. Asstt. CIT (2021) 181 TR (A) 73 (Del-Trib) : 2021 TaxPub(DT) 945 (Del-Trib) : (2021) 187 ITD 699 (Del-Trib) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Alpha Design Technologies (P) Ltd. v. ITO (2021) 181 TR (A) 55 (Bang-Trib) : 2021 TaxPub(DT) 785 (Bang-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - Amateur Riders Club v. ITO (2021) 181 TR (A) 40 (Mum-Trib) : 2020 TaxPub(DT) 5441 (Mum-Trib) 40 >>   
INCOME TAX : CASE LAW DIGESTS - Ashok Motors v. Dy. CIT (2021) 181 TR (A) 57 (Gau-Trib) : 2020 TaxPub(DT) 5144 (Gau-Trib) : (2020) 184 ITD 525 (Gau-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Acer India (P) Ltd. (2021) 181 TR (A) 52 (Bang-Trib) : 2020 TaxPub(DT) 5475 (Bang-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Bishandayal Jewellers (2021) 181 TR (A) 88 (Ctk-Trib) : 2020 TaxPub(DT) 4320 (Ctk-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Harisons Steels Ltd. (2021) 181 TR (A) 88 (Mum-Trib) : 2021 TaxPub(DT) 573 (Mum-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Budhu v. ITO (2021) 181 TR (A) 71 (Del-Trib) : 2021 TaxPub(DT) 38 (Del-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Ceder Infonet (P) Ltd. v. Asstt. CIT (2021) 181 TR (A) 49 (Del-Trib) : 2020 TaxPub(DT) 4644 (Del-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Borkar Packaging (P) Ltd. (2021) 181 TR (A) 65 (Bom-HC) : 2020 TaxPub(DT) 4119 (Bom-HC) : (2021) 276 Taxman 131 (Bom) 65 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Canara Bank (2021) 181 TR (A) 46 (Karn-HC) : 2021 TaxPub(DT) 143 (Karn-HC) 46 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Corporation Bank (2021) 181 TR (A) 46 (Kar-HC) : 2020 TaxPub(DT) 5362 (Karn-HC) : (2021) 431 ITR 554 (Karn) : (2021) 277 Taxman 207 (Karn) 47 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Jupitar Capital (P) Ltd. (2021) 181 TR (A) 83 (Kar-HC) : 2020 TaxPub(DT) 5031 (Karn-HC) 83 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Rudra Blades and Edges (P.) Ltd. (2021) 181 TR (A) 82 (Mad-HC) : 2021 TaxPub(DT) 390 (Mad-HC) : (2020) 275 Taxman 364 (Mad) 82 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Sri Vasavi Gold & Bullion (P) Ltd. (2021) 181 TR (A) 82 (Mad-HC) : 2021 TaxPub(DT) 263 (Mad-HC) : (2021) 278 Taxman 352 (Mad) 83 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Yodlee Infotech (P) Ltd. (2021) 181 TR (A) 39 (Karn-HC) : 2020 TaxPub(DT) 4554 (Karn-HC) 40 >>   
INCOME TAX : CASE LAW DIGESTS - Conner Institute of Health Care and Research Center (P) Ltd. v. ITO & Anr. (2021) 181 TR (A) 35 (Del-HC) : 2021 TaxPub(DT) 762 (Del-HC) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Convergys Customer Management Group Inc. v. Dy. CIT (2021) 181 TR (A) 79 (Del-Trib) : 2020 TaxPub(DT) 5505 (Del-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Deep Jyoti Company v. Asstt. CIT (2021) 181 TR (A) 70 (JP-Trib) : 2021 TaxPub(DT) 824 (Jp-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Deloitte Haskins & Sells v. Asstt. CIT (2021) 181 TR (A) 53 (Del-Trib) : 2021 TaxPub(DT) 682 (Del-Trib) : (2021) 86 ITR (Trib) 121 (Del-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. DLF Universal Ltd. (2021) 181 TR (A) 43 (Del-Trib) : 2021 TaxPub(DT) 602 (Del-Trib) 44 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Gandhinagar Urban Development Authority (2021) 181 TR (A) 36 (Ahm-Trib) : 2020 TaxPub(DT) 3075 (Ahd-Tribl) : (2020) 207 TTJ (Ahd-Tribl) 17 37 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. India Medtronic (P) Ltd. (2021) 181 TR (A) 47 (Mum-Trib) : 2020 TaxPub(DT) 3799 (Mum 'K'-Trib) : (2020) 205 TTJ (Mum 'K'-Trib) 950 47 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Jaipur Vidyut Vitaran Nigam Ltd. (2021) 181 TR (A) 58 (JP-Trib) : 2021 TaxPub(DT) 464 (Jp-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Kenmore Vikas India (P) Ltd. (2021) 181 TR (A) 42 (Del-Trib) : 2020 TaxPub(DT) 4039 (Del-Trib) 42 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. MPS Infotecnics (P) Ltd. (2021) 181 TR (A) 47 (Del-Trib) : 2021 TaxPub(DT) 539 (Del-Trib) : (2021) 86 ITR (Trib) 141 (Del-Trib) 47 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Pagidi Janardhan Reddy (2021) 181 TR (A) 37 (Hyd-Trib) : 2020 TaxPub(DT) 4855 (Hyd-Trib) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Eygbs (India) LLP v. DIT (2021) 181 TR (A) 38 (Bang-Trib) : 2020 TaxPub(DT) 5584 (Bang-Trib) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Federal Express Corporation v. Dy. CIT (2021) 181 TR (A) 79 (Mum-Trib) : 2021 TaxPub(DT) 197 (Mum-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Garrison Pharma (India) Ltd. v. ITO (2021) 181 TR (A) 87 (Mum-Trib) : 2020 TaxPub(DT) 5366 (Mum-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - IL & FS Transportation Networks Ltd. v. Addl. CIT (2021) 181 TR (A) 42 (Mum-Trib) : 2021 TaxPub(DT) 948 (Mum-Trib) 43 >>   
INCOME TAX : CASE LAW DIGESTS - Indoco Remedies Ltd. v. Dy. CIT (2021) 181 TR (A) 51 (Mum-Trib) : 2020 TaxPub(DT) 3570 (Mum-Trib) 51 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Parth Traders (2021) 181 TR (A) 63 (Mum-Trib) : 2021 TaxPub(DT) 34 (Mum-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Rajkishore Developers (P) Ltd. (2021) 181 TR (A) 92 (Chen-Trib) : 2020 TaxPub(DT) 5298 (Chenn-Trib) 92 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Ramesh B. Musale (2021) 181 TR (A) 61 (Mum-Trib) : 2021 TaxPub(DT) 481 (Mum-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. SJZ Coldmills (P) Ltd. (2021) 181 TR (A) 62 (Mum-Trib) : 2020 TaxPub(DT) 5563 (Mum-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Techno Broking & Financial Services (P) Ltd. (2021) 181 TR (A) 69 (Mum-Trib) : 2021 TaxPub(DT) 598 (Mum-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - J.D. Automobiles & Allied Services (P) Ltd. v. Asstt. CIT (2021) 181 TR (A) 75 (Chen-Trib) : 2020 TaxPub(DT) 4062 (Chenn-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Johnson & Johnson (P) Ltd. v. Dy. CIT (2021) 181 TR (A) 48 (Mum-Trib) : 2021 TaxPub(DT) 1900 (Mum-Trib) 48 >>   
INCOME TAX : CASE LAW DIGESTS - JV of Kiran Infra Engineers Ltd. v. ITO (2021) 181 TR (A) 67 (JP-Trib) : 2021 TaxPub(DT) 537 (Jp-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Kashmir Road Lines v. Dy. CIT (2021) 181 TR (A) 74 (Asr-Trib) : 2021 TaxPub(DT) 232 (Asr-Trib) : (2021) 186 ITD 454 (Asr-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Kodagu District Co-operative Central Bank Ltd. v. Asstt. CIT (2021) 181 TR (A) 44 (Karn-HC) : 2021 TaxPub(DT) 625 (Karn-HC) : (2021) 431 ITR 356 (Karn) 44 >>   
INCOME TAX : CASE LAW DIGESTS - Kumar Urban Development Ltd. v. ITO (2021) 181 TR (A) 41 (Pun-Trib) : 2020 TaxPub(DT) 4889 (Pune-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - Mayur Corporation v. ITO (2021) 181 TR (A) 57 (Guwa-Trib) : 2021 TaxPub(DT) 475 (Gau-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Nannusamy Mohan (HUF) v. Asstt. CIT (2021) 181 TR (A) 36 (Mad-HC) : 2020 TaxPub(DT) 4850 (Mad-HC) 36 >>   
INCOME TAX : CASE LAW DIGESTS - Neo Carbons (P) Ltd. v. Dy. CIT (2021) 181 TR (A) 48 (Kol-Trib) : 2020 TaxPub(DT) 4013 (Kol-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Keradi Milk Producers' Women Co-operative Society Ltd. (2021) 181 TR (A) 81 (Karn-HC) : 2021 TaxPub(DT) 564 (Karn-HC) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Navanidhi Vividhoddesha Sahakara Sangha Ltd. (2021) 181 TR (A) 81 (Karn-HC) : 2021 TaxPub(DT) 556 (Karn-HC) : (2021) 433 ITR 177 (Karn) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Suzlon Energy Ltd. (2021) 181 TR (A) 50 (Ahd-HC) : 2020 TaxPub(DT) 5132 (Ahmedabad High Court-HC) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Pradeep Kumar Jindal v. ACIT (2021) 181 TR (A) 80 (Del-Trib) : 2021 TaxPub(DT) 1 (Del-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Radhika Surgical (P) Ltd. v. Asstt. CIT (2021) 181 TR (A) 89 (Del-Trib) : 2021 TaxPub(DT) 511 (Del-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Ramalinga Mills Ltd. v. Asstt. CIT (2021) 181 TR (A) 40 (Chen-Trib) : 2021 TaxPub(DT) 151 (Chenn-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - Robert Mclean Consultants (P) Ltd. v. Asstt. CIT (2021) 181 TR (A) 87 (Mum-Trib) : 2020 TaxPub(DT) 5442 (Mum-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Rohan Developers v. Pr. CIT (2021) 181 TR (A) 84 (Pune-Trib) : 2021 TaxPub(DT) 588 (Pune-Trib) 85 >>   
INCOME TAX : CASE LAW DIGESTS - S. Kumar Contractors & Suppliers Robertsganj v. ITO (2021) 181 TR (A) 69 (All-Trib) : 2021 TaxPub(DT) 589 (All-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Sahakar Maharshi Bhausaheb Thorat Sahakari Sakhar Karkhana Ltd. v. Asstt. CIT (2021) 181 TR (A) 66 (Pune-Trib) : 2021 TaxPub(DT) 105 (Pune-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Sanjay Tyagi v. Dy. CIT (2021) 181 TR (A) 86 (Del-Trib) : 2020 TaxPub(DT) 5331 (Del-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Sesa Starlite Ltd. v. CIT (2021) 181 TR (A) 83 (Bom-HC) : 2020 TaxPub(DT) 4621 (Bom-HC) : (2021) 430 ITR 121 (Bom) : (2021) 277 Taxman 443 (Bom) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Shiva Distilleries (P) Ltd. v. Asstt. CIT (2021) 181 TR (A) 85 (Chen-Trib) : 2021 TaxPub(DT) 194 (Chenn-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Sudhir S. Mehta v. Dy. CIT (2021) 181 TR (A) 42 (Mum-Trib) : 2020 TaxPub(DT) 4870 (Mum-Trib) 42 >>   
INCOME TAX : CASE LAW DIGESTS - Sushma Bansal v. Dy. CIT (2021) 181 TR (A) 37 (Chd-Trib) : 2021 TaxPub(DT) 471 (Chd-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Tata Sky Ltd. v. Asstt. CIT (2021) 181 TR (A) 78 (Mum-Trib) : 2021 TaxPub(DT) 219 (Mum-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Tobby Simon v. Dy. CIT (2021) 181 TR (A) 58 (Bang-Trib) : 2020 TaxPub(DT) 5130 (Bang-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Tulsi Ram Gaya Prasad (P) Ltd. & Ors. v. ITSC & Anr. (2021) 181 TR (A) 35 (Del-Trib) : 2020 TaxPub(DT) 4617 (Del-HC) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Uma Shankar Ailani v. Asstt. CIT (2021) 181 TR (A) 71 (All-Trib) : 2020 TaxPub(DT) 5512 (All-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Vatika One On One (P) Ltd. v. Asstt. CIT (2021) 181 TR (A) 55 (Del-Trib) : 2020 TaxPub(DT) 4996 (Del-Trib) 55 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Addl. CIT v. Bunge India (P) Ltd. (2021) 181 TR (B) 97 (Mum-Trib) : 2021 TaxPub(DT) 2146 (Mum-Trib) 97 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Yodlee Infotech (P) Ltd. (2021) 181 TR (B) 95 (Karn-HC) : 2020 TaxPub(DT) 4554 (Karn-HC) 95 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CLSA India (P) Ltd. v. Dy. CIT (2021) 181 TR (B) 95 (Mum-Trib) : 2021 TaxPub(DT) 16 (Mum-Trib) 96 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. India Medtronic (P) Ltd. (2021) 181 TR (B) 94 (Mum-Trib) : 2020 TaxPub(DT) 3799 (Mum 'K'-Trib) : (2020) 205 TTJ (Mum 'K'-Trib) 950 94 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Infor (India) (P) Ltd. v. Asstt. CIT (2021) 181 TR (B) 98 (Hyd-Trib) : 2020 TaxPub(DT) 5285 (Hyd-Trib) 98 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - ISG Novasoft Technologies Ltd. v. Dy. CIT (2021) 181 TR (B) 94 (Bang-Trib) : 2021 TaxPub(DT) 1639 (Bang-Trib) 95 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Johnson & Johnson (P) Ltd. v. Dy. CIT (2021) 181 TR (B) 94 (Mum-Trib) : 2021 TaxPub(DT) 1900 (Mum-Trib) 94 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Mavenir Systems (P) Ltd. v. ITO (2021) 181 TR (B) 96 (Bang-Trib) : 2021 TaxPub(DT) 1997 (Bang-Trib) 97 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Replicon Software (India) (P) Ltd. v. Asstt. CIT (2021) 181 TR (B) 99 (Bang-Trib) : 2021 TaxPub(DT) 1613 (Bang-Trib) 100 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Zynga Game Network India (P) Ltd. v. Dy. CIT (2021) 181 TR (B) 97 (Bang-Trib) : 2021 TaxPub(DT) 1944 (Bang-Trib) : (2021) 87 ITR (Trib) 352 (Bang-Trib) 98 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - India revenue secretary says open to 'tinkering' tax rates on automobiles 108 >>   
CORPORATE LAWS & GST : STATUTES - Companies (Registration of Foreign Companies) Amendment Rules, 2021 -- Amendment in Rule 2 -- Notification No. G.S.R. 538(E), dtd. 5-8-2021 [F. No. 1/23/2013-CL-V] 109 >>   
CORPORATE LAWS & GST : STATUTES - Companies (Specification of Definitions Details) Third Amendment Rules, 2021 -- Amendment in Rule 2 -- Notification No. G.S.R. 539(E), dtd. 5-8-2021 [F. No. 1/23/2013-CL-V] 109 >>   
CORPORATE LAWS & GST : ARTICLES - No Defaults Envisaged Under Section 130(1) Committed by Assessee -- Validity of Confiscation -- CA. SATYADEV PUROHIT 111 >>   
CORPORATE LAWS & GST : ARTICLES - Review of the Evolution of the Applicability of Limitation Act, 1963 on IBC, 2016 through Judicial Pronouncement -- PRAGYA BHANDARI 114 >>   
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