| INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : Moratorium under IBC applies only to corporate debtor not to promoters: SC |
2
| >> |
| INCOME TAX : STATUTES - Section 3(1)—Extension of Time Limits—Relaxation of Time Limits under Income Tax Act and Prohibition of Benami Property Transaction Act, 1988—Notification No. 113/2021, dtd. 17-9-2021 [F. No. 370142/35/2020-TPL-Part 1] |
4
| >> |
| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/ Trust/Community—Haryana Real Estate Regulatory Authority, Notified—Notification No. 100/2021, dtd. 2-9-2021 [F.No.300196/48/2018-ITA-I] |
5
| >> |
| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community—District Mineral Foundation Trust, Notified—Notification No. 103/2021, dtd. 10-9-2021 [F. No.300196/36/2017-ITA-I] |
6
| >> |
| INCOME TAX : STATUTES - Section 47(viiaf)—Transactions not Regarded as Transfer—Transfer of Capital Asset by Air India Limited to Air India Assets Holding Limited—Notification No. 104/2021, dtd. 10-9-2021 [F. No. 370149/158/2021-TPL] |
12
| >> |
| INCOME TAX : STATUTES - Section 194-IA—TDS on Transfer of Immovable Property—Exemption from TDS- Payment Made to the Air India Limited by Air India Assets Holding Limited for Purchase of Immovable Property—Notification No. 106/2021, dtd. 10-9-2021 [F. No. 370149/158/2021-TPL] |
12
| >> |
| INCOME TAX : STATUTES - Section 194Q—TDS by Buyer of Goods—Air India Assets Holding Limited not to be Considered as Buyer in Case of Transfer of Goods by Air India Limited to it—Notification No. 107/2021, dtd. 10-9-2021 [F. No. 370149/158/2021-TPL] |
12
| >> |
| INCOME TAX : STATUTES - Section 206C(1H)—TCS on Sale of Goods—Seller Air India Limited not to be Considered as ‘seller’ in Relation to Transfer of Goods by it to Air India Assets Holding Limited—Notification No. 108/2021, dtd. 10-9-2021 [F. No. 370149/158/2021-TPL] |
13
| >> |
| INCOME TAX : STATUTES - Section 197A(1F)—No TDS or TDS at Lower Rate—Payment in Nature of Interest Under Section 194A—Made by a Scheduled Bank Located in a Specified Area, to a Member of Scheduled Tribe Residing in any Specified area, as Referred to in Clause (26) of Section 10—Notification No. 110/2021, dtd. 17-9-2021 [F. No. 275/27/2021-IT(B)] |
13
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—2452991 Ontario Limited Notified—Notification No. 111/2021, dtd. 16-9-2021 [F. No. 370142/40/2021-TPL] |
14
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—276522 Ontario Limited Notified—Notification No. 112/2021, dtd. 16-9-2021 [F. No. 370142/39/2021-TPL] |
16
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—BCI IRR India Holdings Inc. Notified—Notification No. 114/2021, dtd. 20-9-2021 [F. No. 370142/37/2021-TPL] |
17
| >> |
| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community—Gujarat Electricity Regulatory Commission’, Gandhinagar, Notified—Notification No. 115/2021, dtd. 20-9-2021 [F. No. 300196/9/2021-ITA-I] |
19
| >> |
| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Mumbai and Other Regions—Press Release, dtd. 18-9-2021 |
20
| >> |
| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Nagpur—Press Release, dtd. 20-9-2021 |
21
| >> |
| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Delhi, Punjab and West Bengal—Press Release, dtd. 21-9-2021 |
21
| >> |
| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in West Bengal—Press Release, dtd. 21-9-2021 |
22
| >> |
| INCOME TAX : SUBSCRIBER’S QUERIES - Exemption under section 10(10D)—Surrender of ULIP—Taxability |
24
| >> |
| INCOME TAX : ARTICLES - Corpus Donation—Whether Taxable in Case of Unregistered Trust—CA. NISHA BHANDARI |
26
| >> |
| INCOME TAX : ARTICLES - Whether the Deduction Under Section 80-IA Restricted Only to Head ‘Business Income’?—AKHILESH KUMAR SAH |
30
| >> |
| INCOME TAX : CASE LAW DIGESTS - ADP (P) Ltd. v. Dy. C.I.T (2021) 181 TR (A) 415 (Hyd-Trib) : 2021 TaxPub(DT) 2375 (Hyd-Trib) |
68
| >> |
| INCOME TAX : CASE LAW DIGESTS - Anand J. Jain v. Dy. CIT (2021) 181 TR (A) 386 (Mum-Trib) : 2021 TaxPub(DT) 975 (Mum-Trib) |
38
| >> |
| INCOME TAX : CASE LAW DIGESTS - Anurag Agarwal v. ITO (2021) 181 TR (A) 396 (Mum-Trib) : 2021 TaxPub(DT) 110 (Mum-Trib) |
48
| >> |
| INCOME TAX : CASE LAW DIGESTS - Aries Marketers (P) Ltd. v. CIT((Appeals) (2021) 181 TR (A) 406 (All-Trib) : 2021 TaxPub(DT) 900 (All-Trib) : (2021) 188 ITD 671 (All-Trib) |
59
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ashok Vadilal Patel v. ITO (2021) 181 TR (A) 393 (Ahd-Trib) : 2021 TaxPub(DT) 641 (Ahd-Trib) |
45
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asst. CIT v. Deepak Navin Shah (2021) 181 TR (A) 397 (Mum-Trib) : 2021 TaxPub(DT) 3331 (Mum-Trib) |
50
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Electrosteel Castings Ltd. (2021) 181 TR (A) 392 (Kol-Trib) : 2021 TaxPub(DT) 345 (Kol-Trib) |
44
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Indian Rail Finance Corpn. Ltd. (2021) 181 TR (A) 386 (Del-Trib) : 2021 TaxPub(DT) 1126 (Del-Trib) |
39
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Mahalaxmi Infra Projects Ltd. (2021) 181 TR (A) 400 (Pune-Trib) : 2021 TaxPub(DT) 1707 (Pune-Trib) |
52
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Metric Stream Infotech (India) (P) Ltd. (2021) 181 TR (A) 411 (Bang-Trib) : 2021 TaxPub(DT) 2190 (Bang-Trib) |
64
| >> |
| INCOME TAX : CASE LAW DIGESTS - Bhagyanagar India Ltd. v. Dy. CIT (2021) 181 TR (A) 414 (Hyd-Trib) : 2021 TaxPub(DT) 2383 (Hyd-Trib) |
67
| >> |
| INCOME TAX : CASE LAW DIGESTS - Bhupendra K. Pathak v. ITO (2021) 181 TR (A) 406 (Pune-Trib) : 2021 TaxPub(DT) 904 (Pune-Trib) |
58
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Bhima Sahakari Sakhar Karkhana Ltd. (2021) 181 TR (A) 418 (SC) : 2021 TaxPub(DT) 389 (SC) : (2020) 275 Taxman 390 (SC) |
71
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Davangere District Central Co-operative Bank Ltd. (2021) 181 TR (A) 417 (Karn-HC) : 2021 TaxPub(DT) 1709 (Karn-HC) |
70
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Mehta Charitable Prajanalaya Trust (2021) 181 TR (A) 420 (Del-HC) : 2021 TaxPub(DT) 934 (Del-HC) |
72
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Ramananda Adigalar Foundation (2021) 181 TR (A) 384 (Mad-HC) : 2021 TaxPub(DT) 3420 (Mad-HC) |
36
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Vmd Mills (P). Ltd. (2021) 181 TR (A) 382 (Mad-HC) : 2021 TaxPub(DT) 2495 (Mad-HC) : (2021) 435 ITR 316 (Mad) : (2021) 280 Taxman 384 (Mad) |
35
| >> |
| INCOME TAX : CASE LAW DIGESTS - CL Educate Ltd. v. Addl. CIT (2021) 181 TR (A) 390 (Del-Trib) : 2021 TaxPub(DT) 1093 (Del-Trib) |
43
| >> |
| INCOME TAX : CASE LAW DIGESTS - Continental Engines (P) Ltd. v. Dy. CIT (2021) 181 TR (A) 383 (Del-Trib) : 2021 TaxPub(DT) 321 (Del-Trib) : (2021) 85 ITR (Trib) 413 (Del-Trib) : (2021) 188 ITD 705 (Del-Trib) |
35
| >> |
| INCOME TAX : CASE LAW DIGESTS - Creative Instruments & Controls v. ITO (2021) 181 TR (A) 411 (Del-Trib) : 2021 TaxPub(DT) 916 (Del-Trib) |
63
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. ASR Engg. & Projects Ltd. (2021) 181 TR (A) 416 (Hyd-Trib : 2021 TaxPub(DT) 1077 (Hyd-Trib) |
68
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Leiutis Pharmaceuticals (P) Ltd. (2021) 181 TR (A) 389 (Hyd-Trib) : 2021 TaxPub(DT) 1704 (Hyd-Trib) |
42
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Paras Build Call (P) Ltd. (2021) 181 TR (A) 402 (Del-Trib) : 2021 TaxPub(DT) 4128 (Del-Trib) |
55
| >> |
| INCOME TAX : CASE LAW DIGESTS - G.V.V. Satyanarayana v. ITO (2021) 181 TR (A) 402 (Vishakha-Trib) : 2021 TaxPub(DT) 1114 (Viz-Trib) |
54
| >> |
| INCOME TAX : CASE LAW DIGESTS - Green City Dukes Estates LLP v. UOI (2021) 181 TR (A) 381 (Telang-HC) : 2021 TaxPub(DT) 1117 (Telangana High Court-HC) |
33
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. United Plastics (2021) 181 TR (A) 395 (Mum-Trib) : 2021 TaxPub(DT) 1134 (Mum-Trib) |
48
| >> |
| INCOME TAX : CASE LAW DIGESTS - KEI Industries Ltd. v. Dy. CIT (2021) 181 TR (A) 387 (Del-Trib) : 2021 TaxPub(DT) 618 (Del-Trib) |
39
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kompella Ganapathi v. ITO (2021) 181 TR (A) 403 (Hyd-Trib) : 2021 TaxPub(DT) 2411 (Hyd-Trib) |
56
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mersen India (P) Ltd. v. Jt. CIT (2021) 181 TR (A) 390 (Bang-Trib) : 2020 TaxPub(DT) 5219 (Bang-Trib) |
42
| >> |
| INCOME TAX : CASE LAW DIGESTS - N.G. Group v. ITO (2021) 181 TR (A) 394 (Mum-Trib) : 2020 TaxPub(DT) 5591 (Mum-Trib) |
47
| >> |
| INCOME TAX : CASE LAW DIGESTS - Paresh V. Shah v. Dy. CIT (2021) 181 TR (A) 417 (Mum-Trib) : 2021 TaxPub(DT) 1700 (Mum-Trib) |
69
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Maithon Power Ltd. (2021) 181 TR (A) 383 (Del-HC) : 2021 TaxPub(DT) 1457 (Del-HC) |
35
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Sheetal Dushyant Chaturvedi (2021) 181 TR (A) 404 (Bom-HC) : 2021 TaxPub(DT) 1233 (Bom-HC) |
57
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Sterling Developers (P). Ltd. (2021) 181 TR (A) 385 (Karn-HC) : 2021 TaxPub(DT) 1059 (Karn-HC) |
38
| >> |
| INCOME TAX : CASE LAW DIGESTS - Prakash Chandra Harilal Shah v. CIT (Appeals) (2021) 181 TR (A) 419 (Mum-Trib) : 2020 TaxPub(DT) 4711 (Mum-Trib) |
71
| >> |
| INCOME TAX : CASE LAW DIGESTS - Puneet Sehdev v. ITO (2021) 181 TR (A) 392 (Asr-Trib) : 2020 TaxPub(DT) 5103 (Asr-Trib) |
45
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rain Industries Ltd. v. Dy. CIT (2021) 181 TR (A) 384 (Hyd-Trib) : 2021 TaxPub(DT) 3320 (Hyd-Trib) |
36
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sandesh Procon LLP v. Asstt. CIT (2021) 181 TR (A) 404 (Guj-HC) : 2021 TaxPub(DT) 1321 (Guj-HC) : (2021) 432 ITR 414 (Guj) |
56
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sati Nath Chatterjee v. ITO (2021) 181 TR (A) 398 (Kol-Trib) : 2021 TaxPub(DT) 1282 (Kol-Trib) |
51
| >> |
| INCOME TAX : CASE LAW DIGESTS - Satyanarayana Mahesh v. ITO (2021) 181 TR (A) 397 (Bang-Trib) : 2021 TaxPub(DT) 1775 (Bang-Trib) |
49
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shree Jalaram Finance v. Asstt. CIT (2021) 181 TR (A) 420 (Ahm-Trib) : 2021 TaxPub(DT) 789 (Ahd-Trib) |
73
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sumeru Enterprises v. ITO (2021) 181 TR (A) 388 (JP-Trib) : 2021 TaxPub(DT) 528 (Jp-Trib) |
40
| >> |
| INCOME TAX : CASE LAW DIGESTS - Surat Singh v. ITO (2021) 181 TR (A) 381 (Del-Trib) : 2020 TaxPub(DT) 2343 (Del-Trib) |
34
| >> |
| INCOME TAX : CASE LAW DIGESTS - Susheela Hospital v. ITO (2021) 181 TR (A) 409 (Hyd-Trib) : 2021 TaxPub(DT) 2357 (Hyd-Trib) |
62
| >> |
| INCOME TAX : CASE LAW DIGESTS - Tamilnadu Generation & Distribution Corporation Ltd. v. Asstt. CIT (2021) 181 TR (A) 412 (Chen-Trib) : 2021 TaxPub(DT) 2105 (Chenn-Trib) |
65
| >> |
| INCOME TAX : CASE LAW DIGESTS - Transpose Solutions (India) v. Addl. CIT (2021) 181 TR (A) 410 (Bang-Trib) : 2021 TaxPub(DT) 1342 (Bang-Trib) |
63
| >> |
| INCOME TAX : CASE LAW DIGESTS - Uber India Systems India (P) Ltd. v. Dy. CIT (2021) 181 TR (A) 408 (Mum-Trib) : 2021 TaxPub(DT) 1130 (Mum-Trib) |
61
| >> |
| INTERNATIONAL TAXATION : ARTICLES - Supply of Software—Whether Royalty—CA. MANOJ GUPTA |
76
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - NCLAT : Centre concedes in SC, lets acting NCLAT chairperson continue till Sep 20 |
100
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST Council extends levy of compensation cess till March 2026 |
100
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST Council extends concessions on certain Covid drugs till Dec 31: FM |
101
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - States slam FM plan to not extend GST compensation after June 2022 |
101
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - Swiggy, Zomato to pay GST on restaurant service supplied through them: FM |
103
| >> |
| CORPORATE LAWS & GST : STATUTES - Clarification Regarding Extension of time Limit to Apply for Revocation of Cancellation of Registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021—Circular No. 158/14/2021-GST, dtd. 6-9-2021 [File No. CBIC-20006/17/2021-GST] |
105
| >> |
| CORPORATE LAWS & GST : ARTICLES - Contribution Received by Resident Welfare Association in Excess of Rs. 7500—Taxability—CA. SATYADEV PUROHIT |
108
| >> |
| CORPORATE LAWS & GST : ARTICLES - Discussion on Capital and Current Account Transactions Under FEMA—SRIVATSAN RANGANATHAN |
111
| >> |