| INCOME TAX : NEWS YOU CAN USE - Audit : ICAI against exempting small firms from mandatory statutory audit |
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| INCOME TAX : NEWS YOU CAN USE - CBDT : RBI authorises Karur Vysya Bank to collect direct taxes on behalf of CBDT |
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| INCOME TAX : NEWS YOU CAN USE - Global Tax : Google, Facebook and Netflix to pay a minimum global tax at 15% |
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| INCOME TAX : NEWS YOU CAN USE - Global Tax : India awaits finality on taxing global MNCs before removing 'Google Tax' |
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| INCOME TAX : STATUTES - Section 139(1C)—Exemption from Filing of Return—Notification No. 119/2021, dtd. 11-10-2021 [F. No. 225/76/2021-ITA.II] |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches on Certain Businessmen/ Middlemen in Maharashtra—Press Release, dtd. 7-10-2021 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Assam, Meghalaya and West Bengal—Press Release, dtd. 8-10-2021 |
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| INCOME TAX : STATUTES - Cash Seizure of over Rs. 142 Crore in Searches of Income Tax Department in Hyderabad—Press Release, dtd. 9-10-2021 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Kanchipuram, Chennai and Vellore—Press Release, dtd. 10-10-2021 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Bengaluru—Press Release, dtd. 12-10-2021 |
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| INCOME TAX : ARTICLES - Income Surrendered in Survey—Head of Income Applicable—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Disallowance Under Section 40A(3) vis-a-vis Cash Payment in Genuine Business Transactions—CA. NISHA BHANDARI |
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| INCOME TAX : CASE LAW DIGESTS - Abbott Cold Storages (P) Ltd. v. ACIT (2021) 181 TR (A) 763 (Del-Trib) : 2021 TaxPub(DT) 1722 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Akshar Developers (2021) 181 TR (A) 747 (Mum-Trib) : 2021 TaxPub(DT) 1888 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Kaizen Engineering Systems (P) Ltd. (2021) 181 TR (A) 736 (Mum-Trib) : 2021 TaxPub(DT) 1339 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Madhur Jain (2021) 181 TR (A) 749 (Del-Trib) : 2021 TaxPub(DT) 2984 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. New Santha Stores (2021) 181 TR (A) 737 (Chen-Trib) : 2021 TaxPub(DT) 1431 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Olive Lifesciences (P) Ltd. (2021) 181 TR (A) 759 (Bang-Trib) : 2021 TaxPub(DT) 3597 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sur Buildcon (P) Ltd. (2021) 181 TR (A) 751 (Del-Trib) : 2021 TaxPub(DT) 3869 (Del-Trib) : (2021) 90 ITR (Trib) 300 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bharathi Education Trust v. Dy. CIT (E) (2021) 181 TR (A) 764 (Bang-Trib) : 2021 TaxPub(DT) 3543 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Building Design Partnership Ltd. v. Dy. CIT (2021) 181 TR (A) 753 (Del-Trib) : 2021 TaxPub(DT) 2385 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bulls and Bears Financial Services v. ITO (2021) 181 TR (A) 735 (Del-Trib) : 2021 TaxPub(DT) 3547 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Cisco Systems (India) (P) Ltd. v. Asstt. CIT (2021) 181 TR (A) 732 (Bang-Trib) : 2021 TaxPub(DT) 2389 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Hosagrahar (2021) 181 TR (A) 740 (Karn-HC) : 2021 TaxPub(DT) 1837 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. ITSC (Addl. Bench) (2021) 181 TR (A) 756 (Mad-HC) : 2021 TaxPub(DT) 3664 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Neena Krishna Menon (2021) 181 TR (A) 739 (Karn-HC) : 2020 TaxPub(DT) 5057 (Karn-HC) : (2021) 277 Taxman 211 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Dilip Kantilal Kapadia v. ITO (2021) 181 TR (A) 756 (Mum-Trib) : 2021 TaxPub(DT) 3368 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Brundavan Construction (2021) 181 TR (A) 751 (Bang-Trib) : 2021 TaxPub(DT) 981 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Harman Connected Services Corporation (P) Ltd. (2021) 181 TR (A) 731 (Bang-Trib) : 2021 TaxPub(DT) 2159 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Manoj Rathi (2021) 181 TR (A) 758 (JP-Trib) : 2021 TaxPub(DT) 837 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Rising Sun Films (P) Ltd. (2021) 181 TR (A) 744 (Kol-Trib) : 2021 TaxPub(DT) 1443 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sky Appliances Ltd. (2021) 181 TR (A) 734 (Mum-Trib) : 2020 TaxPub(DT) 4309 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Four Seasons Wines Ltd. v. Dy. CIT (2021) 181 TR (A) 736 (Bang-Trib) : 2021 TaxPub(DT) 1344 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Garg Exports (India) v. ITO (2021) 181 TR (A) 765 (Del-Trib) : 2021 TaxPub(DT) 3372 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gopal Extrusions (P) Ltd. v. ITO (2021) 181 TR (A) 743 (Pune-Trib) : 2021 TaxPub(DT) 1481 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Harpal Yadav v. Asstt. CIT (2021) 181 TR (A) 749 (JP-Trib) : 2021 TaxPub(DT) 594 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Infinity Infotech Parks Ltd. v. Dy. CIT (2021) 181 TR (A) 762 (Kol-Trib) : 2021 TaxPub(DT) 463 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Karamjit S. Jaiswal v. Dy. CIT (2021) 181 TR (A) 752 (Del-Trib) : 2021 TaxPub(DT) 2341 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kissan Engineering Works (P). Ltd. v. Dy. CIT (2021) 181 TR (A) 766 (Del-Trib) : 2021 TaxPub(DT) 3588 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Maheswari Megaventures Ltd. v. Asstt. CIT (2021) 181 TR (A) 735 (Hyd-Trib) : 2021 TaxPub(DT) 2555 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mint Properties (P) Ltd. v. ITO (2021) 181 TR (A) 733 (Chen-Trib) : 2021 TaxPub(DT) 192 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mohammed Sharaq v. ITO (2021) 181 TR (A) 741 (Bang-Trib) : 2021 TaxPub(DT) 2128 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mukesh Nanubhai Desai v. Asstt. CIT (2021) 181 TR (A) 730 (Surat-Trib) : 2021 TaxPub(DT) 2642 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. HCL Comnet Systems & Services Ltd. (2021) 181 TR (A) 761 (Del-HC) : 2021 TaxPub(DT) 1821 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Rajendra Kumar Vemuluri v. Asstt. CIT (2021) 181 TR (A) 729 (Hyd-Trib) : 2021 TaxPub(DT) 2332 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajiv Bothra v. ITO (2021) 181 TR (A) 740 (JP-Trib) : 2020 TaxPub(DT) 4505 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Samir N. Mehta v. CIT (2021) 181 TR (A) 761 (Pune-Trib) : 2020 TaxPub(DT) 4530 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sanjiv Bhutra v. ITO (2021) 181 TR (A) 738 (Bang-Trib) : 2021 TaxPub(DT) 2338 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - SRF Ltd. v. Dy. CIT (2021) 181 TR (A) 729 (Del-Trib) : 2021 TaxPub(DT) 2091 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Srinagara Credit Cooperative Society Ltd. v. ITO (2021) 181 TR (A) 747 (Bang-Trib) : 2021 TaxPub(DT) 2355 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Srinivasa Rao Grandhe v. Asstt. CIT (2021) 181 TR (A) 744 (Visakha-Trib) : 2021 TaxPub(DT) 306 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sujit Chakraborty v. UOI & Ors. (2021) 181 TR (A) 760 (Tripura-HC) : 2021 TaxPub(DT) 2785 (Tripura High Court-HC) : (2021) 433 ITR 57 (Tripura High Court) |
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| INCOME TAX : CASE LAW DIGESTS - T.T.V. Dhinakaran v. Dy. CIT (2021) 181 TR (A) 754 (Chen-Trib) : 2021 TaxPub(DT) 2182 (Chenn-Trib) |
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| INTERNATIONAL TAXATION : ARTICLES - Payment Made for Use of Infrastructure Created by Non-Residents does Not Amount to Royalty—SUBHODH SHARMA |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Bechtel India (P) Ltd. v. Addl. CIT (2021) 181 TR (B) 784 (Del-Trib) : 2020 TaxPub(DT) 5578 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Cisco Systems (India) (P) Ltd. v. ACIT (2021) 181 TR (B) 788 (Bag-Trib) : 2021 TaxPub(DT) 2389 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Harman Connected Services Corporation (P) Ltd. (2021) 181 TR (B) 784 (Bang-Trib) : 2021 TaxPub(DT) 2159 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Kapil Dev Ranwan v. Dy. CIT (2021) 181 TR (B) 782 (Del 'D'-Trib) : 2020 TaxPub(DT) 4558 (Del 'D'-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Rieter India (P) Ltd. v. Dy. CIT (2021) 181 TR (B) 782 (Pune-Trib) : 2021 TaxPub(DT) 1374 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - SRF Ltd. v. Dy. CIT (2021) 181 TR (B) 783 (Del-Trib) : 2021 TaxPub(DT) 2091 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sterling Ornaments (P) Ltd. v. Asstt. CIT (2021) 181 TR (B) 796 (Del-Trib) : 2020 TaxPub(DT) 4752 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Transsys Solutions (P) Ltd. v. Asstt. CIT (2021) 181 TR (B) 795 (Mad-HC) : 2021 TaxPub(DT) 1153 (Mad-HC) : (2021) 432 ITR 375 (Mad) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Doing WFH due to Covid no reason to cancel of GST registration; HC |
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| CORPORATE LAWS & GST : STATUTES - Cost Audit—Extension of Last Date of Filing of Cost Audit Report to Board of Directors Under Rule 6(5)—General Circular No. 15/2021, dtd. 27-9-2021 [F.No. 01/40/2013 CL-V (PT-I)] |
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| CORPORATE LAWS & GST : STATUTES - ICAI Recommendations on Accounting Standards to NFRA under section 133 of the Companies Act, 2013—File No.NF-25012/2/2021-O/o Secy-NFRA, dtd. 28-9-2021 |
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| CORPORATE LAWS & GST : STATUTES - Clarifications with Respect to Circular, dtd. 28-4-2021 on 'Alignment of Interest of Key Employees ('Designated Employees') of Asset Management Companies (AMCs) with Unit Holders of Mutual Fund Schemes'—Circular No. SEBI/ |
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| CORPORATE LAWS & GST : STATUTES - Risk Management Framework (RMF) For Mutual Funds—Circular No. SEBI/HO/ IMD/IMD-1 DOF2/P/CIR/2021/630, dtd. 27-9-2021 |
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| CORPORATE LAWS & GST : STATUTES - Swing Pricing Framework for Mutual Fund Schemes—Circular No. SEBI/HO/ IMD/ IMD-II DOF3/P/CIR/2021/631, dtd. 29-9-2021 |
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| CORPORATE LAWS & GST : STATUTES - ‘Guidelines for Investment Advisers’—Extension of timelines—SEBI/HO/IMD/ IMD-I/DOF1/P/CIR/ 2021/632, dtd. 30-9-2021 |
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| CORPORATE LAWS & GST : STATUTES - Relaxations Relating to Procedural Matters—Issues and Listing—SEBI/HO/ CFD/DIL2/CIR/P/2021/633,dtd. 1-10-2021 |
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| CORPORATE LAWS & GST : STATUTES - Circular on Mutual Funds—SEBI/HO/IMD/IMD-I DOF5/P/CIR/ 2021/634, dtd. 4-10-2021 |
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| CORPORATE LAWS & GST : STATUTES - Discontinuation of Usage of Pool Accounts for Transactions in Units of Mutual Funds on the Stock Exchange Platforms—SEBI/HO/IMD/IMD-I DOF5/ P/CIR/ 2021/ 635, dtd. 4-10-2021 |
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| CORPORATE LAWS & GST : STATUTES - Disclosure of Complaints against the Stock Exchange (s) and the Clearing Corporation (s)—SEBI/HO/CDMRD/DoC/P/CIR/2021/636, dtd. 4-10-2021 |
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| CORPORATE LAWS & GST : STATUTES - Section 4, r/w Section 8A of The Securities Contracts (Regulation) Act, 1956—Grant of Recognition to Stock Exchanges—Renewal of Recognition—Notification No. SEBI/LAD-NRO/GN/2021/51, dtd. 28-9-2021 |
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| CORPORATE LAWS & GST : STATUTES - Request for informal guidance by way of "Interpretive Letter" under Securities and Exchange Board of India (Informal Guidance! Scheme. 2003 in the matter of Jammu and Kashmir Bank Ltd. with respect to Securities and Excha |
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| CORPORATE LAWS & GST : STATUTES - SEBI Board Meeting—Press Release No. 28/2021, dtd. 28-9-2021 |
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| CORPORATE LAWS & GST : ARTICLES - CBIC's Circular on Taxability of Services of Electricity Transmission and Utility—Held Ultra Vires to Notification No. 12/2017-Central Tax (Rate)—Purnendu Sahai |
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| CORPORATE LAWS & GST : ARTICLES - T+1 Settlement for Stock on an Optional Basis—New Fangled Reform—PRAGYA BHANDARI |
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