| INCOME TAX : NEWS YOU CAN USE - Tax Concession : Strategic divestment to get tax deduction for previous losses |
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| INCOME TAX : NEWS YOU CAN USE - IT Returns : ITR filing deadline for FY21 extended to December 31, 2021 |
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| INCOME TAX : NEWS YOU CAN USE - IT Returns : ITR filing extension; No relief to taxpayers on interest liability |
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| INCOME TAX : NEWS YOU CAN USE - TDS/TCS : Govt exempts TDS and TCS on transfer of assets by Air India to SPV |
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| INCOME TAX : STATUTES - Extension of Time Lines for Filing of Income Tax Returns and Various Reports of Audit for the Assessment Year 2021-22 -- Circular No. 17/2021, dtd. 9-9-2021 [F. No. 225/49/2021/ITA-II] |
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| INCOME TAX : STATUTES - CBDT Extends Due Dates for Filing of Income Tax Returns and Various Reports of Audit for the Assessment Year 2021-22 -- Press Release dtd. 9-9-2021 |
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| INCOME TAX : STATUTES - e-Filing Portal of the Income Tax Department -- Updates -- Press Release, dtd. 8-9-2021 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Ahmedabad -- Press Release, dtd. 10-9-2021 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Punjab and Haryana -- Press Release, dtd. 10-9-2021 |
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| INCOME TAX : STATUTES - CBDT Issues Clarification Regarding Carry Forward of Losses in Case of Change in Shareholding due to Strategic Disinvestment -- Press Release, dtd. 10-9-2021 |
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| INCOME TAX : STATUTES - Income Tax (28th Amendment) Rules, 2021 -- Amendment of Rule 11UAC -- Notification No. 105/2021, dtd. 10-9-2021 [F. No. 370149/158/2021-TPL] |
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| INCOME TAX : STATUTES - Income Tax (29th Amendment) Rules, 2021 -- Insertion of New Rule 12F -- Notification No. 109/2021, dtd. 13-9-2021 [F. No. 370142/27/2021-TPL (Part I)] |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Business deduction under section 36(1)(va) -- Amendment By Finance Act, 2021 -- Applicability of amendment |
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| INCOME TAX : ARTICLES - Scope of the Expression Scrap for the Purposes of Section 206C -- CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Issuance of Notice Under Section 148 After 31-3-2021 Without Following Procedure of Section 148A -- Recent Judicial Developments -- CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Where Assessee Discharges Its Initial Onus to Prove the Identity, Creditworthiness of the Creditors and Genuineness of the Transaction, Whether the Additions to the Income are Sustainable? -- AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - Amit Sahni v. UOI & Anr. (2021) 181 TR (A) 273 (Del-HC) : 2021 TaxPub(DT) 4 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. C.R. Mittal & Sons (HUF) (2021) 181 TR (A) 313 (Jab-Trib) : 2021 TaxPub(DT) 2086 (Jab-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Morgan Stanley India Co. (P) Ltd. (2021) 181 TR (A) 291 (Mum 'J'-Trib) : 2020 TaxPub(DT) 3406 (Mum 'J'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Overtop Marketing (P) Ltd. (2021) 181 TR (A) 297 (Kol-Trib) : 2021 TaxPub(DT) 1536 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Pravin V. Satra (2021) 181 TR (A) 305 (Mum-Trib) : 2021 TaxPub(DT) 1779 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Virasha Infrastructure (2021) 181 TR (A) 294 (Ind-Trib) : 2021 TaxPub(DT) 2191 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bharat R. Ruia (HUF) v. Dy. CIT (2021) 181 TR (A) 322 (Mum-Trib) : 2021 TaxPub(DT) 1085 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Brigade Plaza Unit Owners Association v. ITO (2021) 181 TR (A) 274 (Karn-HC) : 2021 TaxPub(DT) 1855 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. L & T Transportation Infrastructure Ltd. (2021) 181 TR (A) 285 (Mad-HC) : 2021 TaxPub(DT) 3390 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Daryapur Shetkari Sahakari Ginning & Pressing Factory v. Asstt. CIT (2021) 181 TR (A) 316 (Bom-HC) : 2020 TaxPub(DT) 5006 (Bom-HC) : (2021) 432 ITR 130 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Dipak Ratnabhai Patel v. ITO (2021) 181 TR (A) 308 (Guj-HC) : 2021 TaxPub(DT) 453 (Guj-HC) : (2021) 431 ITR 548 (Guj) : (2021) 278 Taxman 42 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Discovery Estates (P) Ltd. v. Astt. CIT (2021) 181 TR (A) 279 (Del-Trib) : 2021 TaxPub(DT) 1848 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. CVM Jewels (P) Ltd. (2021) 181 TR (A) 283 (Ahd-Trib) : 2020 TaxPub(DT) 4834 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. EIH Associated Hotels Ltd. (2021) 181 TR (A) 281 (Kol-Trib) : 2021 TaxPub(DT) 1558 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Garden Silk Mills Ltd. (2021) 181 TR (A) 273 (Surat-Trib) : 2021 TaxPub(DT) 3308 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Kedareswara Constructions (2021) 181 TR (A) 306 (Vis-Trib) : 2020 TaxPub(DT) 5098 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ginni Gold Ltd. v. Addl. CIT (2021) 181 TR (A) 315 (Del-Trib) : 2021 TaxPub(DT) 2178 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Golf View Homes Ltd. v. Asstt. CIT (2021) 181 TR (A) 282 (Bang-Trib) : 2021 TaxPub(DT) 960 (Bang-Trib) : (2021) 88 ITR (Trib) 423 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Goodwill Management (P). Ltd. v. Dy. CIT (2021) 181 TR (A) 306 (Bang-Trib) : 2021 TaxPub(DT) 2294 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Integra Micro Systems (P). Ltd. v. ACIT (2021) 181 TR (A) 279 (Bang-Trib) : 2021 TaxPub(DT) 1988 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Abhishek Agarwal (2021) 181 TR (A) 300 (Del-Trib) : 2021 TaxPub(DT) 888 (Del 'A'-Trib) : (2021) 85 ITR (Trib) 494 (Del 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Destimony India Services (P) Ltd. (2021) 181 TR (A) 303 (Mum-Trib) : 2021 TaxPub(DT) 1488 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Jasmin Jayendrabhai Thakkar (2021) 181 TR (A) 298 (Ahd-Trib) : 2021 TaxPub(DT) 1902 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jadhav Kangralkar Builders v. Asstt. CIT (2021) 181 TR (A) 292 (Pune-Trib) : 2020 TaxPub(DT) 4515 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Janodaya Trust v. Asstt. CIT (2021) 181 TR (A) 275 (Bang-Trib) : 2021 TaxPub(DT) 1021 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jawaad Alam & Anr. v. ITO (2021) 181 TR (A) 302 (Lkw 'A'-Trib) : 2021 TaxPub(DT) 1329 (Luck 'A'-Trib) : (2021) 86 ITR (Trib) 66 (Luck 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jitendra Patidar v. Pr. CIT (2021) 181 TR (A) 309 (Ind-Trib) : 2020 TaxPub(DT) 4867 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jyotsna Sunderlal Shroff v. Pr. CIT (2021) 181 TR (A) 320 (Mum-Trib) : 2020 TaxPub(DT) 4941 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Karan Khurana v. ITO (2021) 181 TR (A) 309 (Del-Trib) : 2021 TaxPub(DT) 1525 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Lakhan Lal v. ITO (2021) 181 TR (A) 315 (Agra-Trib) : 2021 TaxPub(DT) 2347 (Agra-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Leela Devi v. ITO (2021) 181 TR (A) 301 (Del-Trib) : 2021 TaxPub(DT) 732 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Lord Krishna Rice Mills v. ITO (2021) 181 TR (A) 308 (Del-Trib) : 2021 TaxPub(DT) 2559 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Lucky Machines (P) Ltd. v. Dy. CIT (2021) 181 TR (A) 311 (Del-Trib) : 2021 TaxPub(DT) 731 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - M.R. Anandaram (HUF) v. Asstt. CIT (2021) 181 TR (A) 312 (Kar-HC) : 2021 TaxPub(DT) 1018 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - MRC Transolutions (P) Ltd. v. Asstt. CIT (2021) 181 TR (A) 286 (Pune-Trib) : 2021 TaxPub(DT) 724 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mukesh Mittal v. ITO (2021) 181 TR (A) 296 (Del-Trib) : 2021 TaxPub(DT) 1777 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Navajbai Ratan Tata Trust v. Pr. CIT (2021) 181 TR (A) 276 (Mum 'F'-Trib) : 2021 TaxPub(DT) 1574 (Mum 'F'-Trib) : (2021) 88 ITR (Trib) 170 (Mum 'F'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - NLC India Ltd. v. Dy. CIT (2021) 181 TR (A) 285 (Chen-Trib) : 2021 TaxPub(DT) 964 (Chenn-Trib) : (2021) 87 ITR (Trib) 121 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Picheswar Gadde v. ITO (2021) 181 TR (A) 295 (Del-Trib) : 2021 TaxPub(DT) 893 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Harsh International (P) Ltd. (2021) 181 TR (A) 321 (Del-Trib) : 2021 TaxPub(DT) 68 (Del-HC) : (2021) 431 ITR 118 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. SRM Systems and Software (P) Ltd. (2021) 181 TR (A) 299 (Mad-HC) : 2021 TaxPub(DT) 1146 (Mad-HC) : (2021) 433 ITR 111 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - R.D Tata Trust v. Pr. CIT (2021) 181 TR (A) 278 (Mum-Trib) : 2021 TaxPub(DT) 1953 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rabindra Kumar Mohanty v. Registrar, ITAT (2021) 181 TR (A) 307 (Ker-HC) : 2021 TaxPub(DT) 2042 (Ori-HC) : (2021) 432 ITR 158 (Ori) |
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| INCOME TAX : CASE LAW DIGESTS - Rakesh Aggarwal v. ITO (2021) 181 TR (A) 311 (Del-Trib) : 2020 TaxPub(DT) 5408 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rohan Agarwal v. Asstt. CIT (2021) 181 TR (A) 294 (Jp-Trib) : 2020 TaxPub(DT) 5616 (Jp 'A'-Trib) : (2020) 82 ITR (Trib) 39 (Jp 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - S. Vinodkumar Diamonds (P) Ltd. v. Dy. CIT (2021) 181 TR (A) 280 (Mum-Trib) : 2020 TaxPub(DT) 4755 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sai Mirra Innopharm (P) Ltd. v. ITO (2021) 181 TR (A) 284 (Chen-Trib) : 2021 TaxPub(DT) 833 (Chenn-Trib) : (2021) 87 ITR (Trib) 235 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sirhind Steel Ltd. v. Pr. CIT (2021) 181 TR (A) 321 (Ahd-Trib) : 2021 TaxPub(DT) 2186 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Suraj Stones Corporation Ltd. v. ITO (2021) 181 TR (A) 297 (Bang-Trib) : 2021 TaxPub(DT) 1058 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tata Consultancy Services Ltd. v. Dy. CIT (2021) 181 TR (A) 275 (Mum-Trib) : 2020 TaxPub(DT) 4585 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Thanthi Trust v. DIT (2021) 181 TR (A) 277 (Mad-HC) : 2020 TaxPub(DT) 4769 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Varun Gupta v. ITO (2021) 181 TR (A) 295 (Del-Trib) : 2020 TaxPub(DT) 4994 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Virender Kumar v. ITO (2021) 181 TR (A) 299 (Del-Trib) : 2021 TaxPub(DT) 1708 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. Morgan Stanley India Co. (P) Ltd. (2021) 181 TR (B) 327 (Mum 'J'-Trib) : 2020 TaxPub(DT) 3406 (Mum 'J'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - DIT v. Jeans Knit (P) Ltd. (2021) 181 TR (B) 324 (Karn-HC) : 2020 TaxPub(DT) 3734 (Karn-HC) : (2020) 317 CTR (Karn) 1 |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Bombardier Transportation Sweden, AB (2021) 181 TR (B) 326 (Del 'D'-Trib) : 2020 TaxPub(DT) 5005 (Del 'D'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pr. CIT v. Gopakumaran Nair (2021) 181 TR (B) 324 (Mad-HC) : 2021 TaxPub(DT) 3375 (Mad-HC) |
92
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Qliktech International AB v. Dy. CIT (International Taxation) (2021) 181 TR (B) 326 (Del-Trib) : 2020 TaxPub(DT) 4401 (Del 'D'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Ramky Enviro Engineers Ltd. v. Asstt. CIT (2021) 181 TR (B) 327 (Hyd-Trib) : 2021 TaxPub(DT) 1950 (Hyd-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - S. Vinodkumar Diamonds (P) Ltd. v. Dy. CIT (2021) 181 TR (B) 329 (Mum-Trib) : 2020 TaxPub(DT) 4755 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Snap Computer Systems (P) Ltd. v. ITO (2021) 181 TR (B) 331 (Ind-Trib) : 2020 TaxPub(DT) 3863 (Ind-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Tata Consultancy Services Ltd. v. Dy. CIT (2021) 181 TR (B) 328 (Mum-Trib) : 2020 TaxPub(DT) 4585 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Telstra Singapore Pte. Ltd. v. Dy. CIT (2021) 181 TR (B) 325 (Del-Trib) : 2020 TaxPub(DT) 4226 (Del-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - NCLT : Resolution plan submitted before NCLT can't be modified or withdrawn; SC |
102
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - EPF : Aadhaar seeding must for EPF deposits from Sept, extended for north-east |
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| CORPORATE LAWS & GST : STATUTES - Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR) -- General Circular No. 14 /2021, dtd. 25-8-2021 [E-F.No.CSR-05/01/2021-CSR-MCA] |
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| CORPORATE LAWS & GST : STATUTES - Companies (Appointment and Qualification of Directors) Amendment Rules, 2021 -- Amendment in Rule 6 -- Notification No. G.S.R. 579(E), dtd. 19-8-2021 [F. No. 8/4/2018-CL-I-PART-I] |
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| CORPORATE LAWS & GST : STATUTES - Companies (Creation and Maintenance of Databank of Independent Directors) Second Amendment Rules, 2021 -- Insertion of Rule 6 -- Notification No. G.S.R. 580(E), dtd. 19-8-2021 [F. No. 8/4/2018-CL-I] |
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| CORPORATE LAWS & GST : STATUTES - Special Courts -- Establishment of -- Designated Special Courts in Notified State for Trial of Offences under Clause (B) of Sub-Section (2) of said Section -- Notification S.O. 3403(E), dtd. 19-8-2021 [F.No. 01/12/2009-CL |
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| CORPORATE LAWS & GST : ARTICLES - Suspension of Registration for an Indefinite Period -- Validity of -- CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Whether RP Required to Fill Casual Vacancy of Whole-time KMP During CIRP -- PRAGYA LALWANI |
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