| INCOME TAX : NEWS YOU CAN USE - EPFO : Government approves 8.5% interest rate on EPF for fiscal year 2021 |
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| INCOME TAX : NEWS YOU CAN USE - EPFO : HC notice to Centre on petition challenging faceless income tax assessment |
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| INCOME TAX : NEWS YOU CAN USE - IT Return : IT dept to help taxpayers with more info on their transactions, income |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community—Chandigarh Pollution Control Committee, Notified—Notification No. 125/2021, dtd. 29-10-2021 [F. No. 300196/35/2018-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community—Madhya Pradesh Pollution Control Board, Notified—Notification No. 126/2021, dtd. 30-10-2021 [F. No. 300196/ 3/2021-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community—Gujarat State Aids Control Society, Notified—Notification No. 127/2021, dtd. 29-10-2021 [F. No. 300196/10/ 2021-ITA-I] |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Business expenditure—Capital or revenue expenditure—Advance for supply of machinery—Supplier did not supply machinery |
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| INCOME TAX : ARTICLES - Admissibility of New Claim During Search Assessments—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Deduction Under Section 36(1)(v)—Whether Available Where Fund Approved Subsequently—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Registration of An Institution Cannot be Cancelled Merely on the Statement of Persons That Donations Received are Mis-applied or Ingenuine—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - Aafreen Fatima Fazal Abbas Sayed v. Asstt. CIT (2021) 182 TR (A) 203 (Bom-HC) : 2021 TaxPub(DT) 2275 (Bom-HC) : (2021) 434 ITR 504 (Bom) : (2021) 280 Taxman 429 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Abhisar Sharma v. Dy. CIT (2021) 182 TR (A) 200 (Del-Trib) : 2021 TaxPub(DT) 652 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Karsangiri Buddhgiri Goswami (2021) 182 TR (A) 173 (Ahd-Trib) : 2021 TaxPub(DT) 2290 (Ahd-Trib) : (2021) 189 ITD 227 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Mackintosh Burn Ltd. (2021) 182 TR (A) 168 (Kol-Trib) : 2021 TaxPub(DT) 1682 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Additional District Magistrate (Land Acquisition) v. Jt. CIT (TDS) (2021) 182 TR (A) 204 (Luc-Trib) : 2020 TaxPub(DT) 5142 (Luck 'A'-Trib) : (2020) 181 ITD 576 (Luck 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Alcatel Lucent India Ltd. v. Asstt. CIT (2021) 182 TR (A) 164 (Del-Trib) : 2021 TaxPub(DT) 4523 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Anil Mohandas Lakhani v. ITO (2021) 182 TR (A) 163 (Mum-Trib) : 2021 TaxPub(DT) 2202 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Arpit Goel v. ITO (2021) 182 TR (A) 174 (Del-Trib) : 2021 TaxPub(DT) 2382 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Khandelwal Infotech Ltd. (2021) 182 TR (A) 170 (Mum-Trib) : 2021 TaxPub(DT) 1860 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Balaji Agricultural Industries (P) Ltd. v. Jt. CIT (2021) 182 TR (A) 182 (All-Trib) : 2021 TaxPub(DT) 406 (All-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Batliboi Ltd. v. Dy. CIT (2021) 182 TR (A) 153 (Mum-Trib) : 2021 TaxPub(DT) 1082 (Mum-Trib) : (2021) 87 ITR (Trib) 401 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bharti Cellular Ltd. v. Dy. CIT (2021) 182 TR (A) 189 (Del-Trib) : 2021 TaxPub(DT) 2087 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bhatia Jewellers Shopping Arcade v. Asstt. CIT (2021) 182 TR (A) 175 (Mum-Trib) : 2021 TaxPub(DT) 2169 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Hi Bright Property (India) (P) Ltd. (2021) 182 TR (A) 167 (Mad-HC) : 2021 TaxPub(DT) 2259 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Texas Instruments India (P) Ltd. (2021) 182 TR (A) 177 (Karn-HC) : 2021 TaxPub(DT) 2360 (Karn-HC) : (2021) 435 ITR 1 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Cosmat Traders (P). Ltd. v. ITO (2021) 182 TR (A) 187 (Kol-Trib) : 2021 TaxPub(DT) 2287 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dhatri Foundation v. CIT (2021) 182 TR (A) 157 (Vishakhapatnam-Trib) : 2021 TaxPub(DT) 1715 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Arunachalam Manickavel (2021) 182 TR (A) 181 (Visakhapatnam-Trib) : 2021 TaxPub(DT) 408 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Divya Shakti Trading Services Ltd. (2021) 182 TR (A) 159 (Del-Trib) : 2021 TaxPub(DT) 2172 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mahalaxmi TMT (P) Ltd. (2021) 182 TR (A) 171 (Pune- (Pune-Trib) : 2021 TaxPub(DT) 2316 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mojika Real Estate & Developers (P) Ltd. (2021) 182 TR (A) 179 (JP-Trib) : 2020 TaxPub(DT) 5280 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Rajendra Kumar Kedia (2021) 182 TR (A) 186 (JP-Trib) : 2020 TaxPub(DT) 4868 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. SBEC Bioenergy Ltd. (2021) 182 TR (A) 177 (Del-Trib) : 2021 TaxPub(DT) 1632 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sri Arunachalam Manickavel (2021) 182 TR (A) 185 (Visakhapatnam-Trib) : 2021 TaxPub(DT) 408 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Subramanyam Reddy Borra (2021) 182 TR (A) 152 (Hyd-Trib) : 2021 TaxPub(DT) 2233 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Surendrakumar Mangturam Sharma (2021) 182 TR (A) 176 (Mum-Trib) : 2021 TaxPub(DT) 1515 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Technico Industries (P) Ltd. (2021) 182 TR (A) 172 (Del-Trib) : 2021 TaxPub(DT) 1618 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - G. Mallikarjuna Naidu v. ITO (2021) 182 TR (A) 190 (Bang-Trib) : 2021 TaxPub(DT) 2192 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - GOCL Corporation Ltd. v. Dy. CIT (2021) 182 TR (A) 176 (Hyd-Trib) : 2021 TaxPub(DT) 2756 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Heera Singh Bhola v. Dy. CIT (2021) 182 TR (A) 197 (Del-Trib) : 2021 TaxPub(DT) 2299 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hill Queen Investment (P) Ltd. v. Pr. CIT (2021) 182 TR (A) 202 (Kol-Trib) : 2021 TaxPub(DT) 2300 (Kol-Trib) : (2021) 189 ITD 139 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - HSBC Electronic Data Processing India (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 166 (Hyd-Trib) : 2021 TaxPub(DT) 2301 (Hyd-Trib) : (2021) 189 ITD 312 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hussain Mohideen Ibrahim Sha v. Asstt. CIT (2021) 182 TR (A) 180 (Chen-Trib) : 2021 TaxPub(DT) 1124 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - IILM Foundation v. Asstt. DIT (2021) 182 TR (A) 155 (Del-Trib) : 2021 TaxPub(DT) 903 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - J Ray Mcdermott Engineering Services (P). Ltd. v. Dy. CIT (2021) 182 TR (A) 161 (Chen-Trib) : 2021 TaxPub(DT) 3741 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Radhe Developers (India) Ltd. (2021) 182 TR (A) 173 (Ahd-Trib) : 2021 TaxPub(DT) 1719 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Klaus Multiparking System (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 154 (Pune-Trib) : 2021 TaxPub(DT) 2175 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - M. Vivek v. Dy. CIT (2021) 182 TR (A) 151 (Mad-HC) : 2020 TaxPub(DT) 5097 (Mad-HC) : (2021) 432 ITR 53 (Mad) : (2021) 278 Taxman 52 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Manav Kumar Saraf v. Asstt. CIT (2021) 182 TR (A) 151 (Kol-Trib) : 2021 TaxPub(DT) 2317 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Moserbaer India Ltd. v. Dy. CIT (2021) 182 TR (A) 198 (Del-Trib) : 2021 TaxPub(DT) 2076 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Namita Dutta v. ITO (2021) 182 TR (A) 152 (Del-Trib) : 2021 TaxPub(DT) 92 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Oceanic Bio Harvest Ltd. v. Dy. CIT (2021) 182 TR (A) 167 (Chen-Trib) : 2021 TaxPub(DT) 2207 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Piaggio Vehicles (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 200 (Pune-Trib) : 2021 TaxPub(DT) 1770 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Reena A. Ajmera v. Dy. CIT (2021) 182 TR (A) 190 (Mum-Trib) : 2021 TaxPub(DT) 1726 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sarita Singh v. Addl. CIT (2021) 182 TR (A) 205 (Del-Trib) : 2021 TaxPub(DT) 1430 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sensitive Vanijya (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 195 (Kol 'A'-Trib) : 2021 TaxPub(DT) 1328 (Kol 'A'-Trib) : (2021) 86 ITR (Trib) 99 (Kol 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sree Vishnu Assayers (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 162 (Chen-Trib) : 2021 TaxPub(DT) 1819 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vishnu Assayers (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 170 (Chen-Trib) : 2021 TaxPub(DT) 1819 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Visakhapatnam Port Trust v. CIT (2021) 182 TR (A) 156 (Visakha-Trib) : 2021 TaxPub(DT) 1463 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Williamson Magor & Company Ltd. v. DCIT (2021) 182 TR (A) 160 (Kol-Trib) : 2021 TaxPub(DT) 1490 (Kol-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Alcatel Lucent India Ltd. v. Asstt. CIT (2021) 182 TR (B) 211 (Del-Trib) : 2021 TaxPub(DT) 4523 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Shamrock Pharmachemi (P) Ltd. (2021) 182 TR (B) 217 (Mum-Trib) : 2020 TaxPub(DT) 4863 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Sundaram Clayton Ltd. (2021) 182 TR (B) 516 (Chen-Trib) : 2021 TaxPub(DT) 3201 (Chenn-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Essity Hygiene & Health AB v. Dy. CIT (2021) 182 TR (B) 208 (Mum-Trib) : 2021 TaxPub(DT) 3002 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - GOCL Corporation Ltd. v. Dy. CIT (2021) 182 TR (B) 211 (Hyd-Trib) : 2021 TaxPub(DT) 2756 (Hyd-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - IMS Health Analytics Services (P) Ltd. v. Dy. CIT (2021) 182 TR (B) 213 (Bang-Trib) : 2021 TaxPub(DT) 1300 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - J Ray Mcdermott Engineering Services (P). Ltd. v. Dy. CIT (2021) 182 TR (B) 515 (Chen-Trib) : 2021 TaxPub(DT) 3741 (Chenn-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Piaggio Vehicles (P) Ltd. v. Asstt. CIT (2021) 182 TR (B) 214 (Pune-Trib) : 2021 TaxPub(DT) 1770 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pr. CIT v. Luwa India (P) Ltd. (2021) 182 TR (B) 212 (Karn-HC) : 2021 TaxPub(DT) 3580 (Karn-HC) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Techbooks International (P) Ltd. v. Asstt. CIT (2021) 182 TR (B) 213 (Del-Trib) : 2020 TaxPub(DT) 3016 (Del-Trib) : (2020) 84 ITR (Trib) 377 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Technimont Pvt. Ltd. v. Asstt. CIT (IT) (2021) 182 TR (B) 210 (Mum-Trib) : 2020 TaxPub(DT) 1480 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Xerox India Ltd. v. Dy. CIT (2021) 182 TR (B) 211 (Del-Trib) : 2021 TaxPub(DT) 2439 (Del-Trib) : (2021) 87 ITR (Trib) 209 (Del-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Company Law : India sees registration of over 16,500 new companies in September |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : AAR says no GST exemption for tourist vehicles carrying Covid patients |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST shortfall; Centre releases Rs 1.6 trillion to states this fiscal year |
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.1/2017-Central Tax (Rate), dtd. 28-6-2017—Notification No. 13/2021-Central Tax (Rate), dtd. 27-10-2021 [F. No. 354/207/2021-TRU] |
106
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017—Notification No. 1/2021-Compensation Cess (Rate), dtd. 30-9-2021 [F.No.190354/206/2021-TRU] |
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 8/2017-Integrated Tax (Rate), dated 28th June, 2017—Notification No. 06/2021-Integrated Tax (Rate), dtd. 30-9-2021 [F. No. 354/207/2021-TRU] |
106
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 9/2017-Integrated Tax (Rate), dated 28th June, 2017—Notification No. 07/2021-Integrated Tax (Rate), dtd. 30-9-2021 [F. No. 354/207/2021-TRU] |
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.1/2017-Integrated Tax (Rate), dated 28thJune, 2017—Notification No. 8/2021-Integrated Tax (Rate), dtd. 30-9-2021 [F. No.190354/206/2021-TRU] |
106
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.2/2017-Integrated Tax (Rate), dated 28thJune, 2017—Notification No. 9/2021-Integrated Tax (Rate), dtd. 30-9-2021 [F.No.190354/206/2021-TRU] |
107
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.4/2017-Integrated Tax (Rate), dated 28th June, 2017—Notification No. 10/2021-Integrated Tax (Rate), dtd. 30-9-2021 [F.No.190354/206/2021-TRU] |
107
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| CORPORATE LAWS & GST : STATUTES - Amendments in Notification No.40/2017-Integrated Tax (Rate), dated 8th October, 2017—Notification No. 11/2021-Integrated Tax (Rate), dtd. 30-9-2021 [F. No.190354/206/2021-TRU] |
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| CORPORATE LAWS & GST : STATUTES - Certain Goods Falling under First Schedule to the Customs Tariff Act, 1975—Exempt From Tax—Notification No. 12/2021-Integrated Tax (Rate), dtd. 30-9-2021 [F. No. 190354/206/2021-TRU] |
107
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.1/2017-Integrated Tax (Rate), dated 28th June, 2017, Regarding—Notification No. 13/2021-Integrated Tax (Rate), dtd. 27-10-2021 [F. No. 354/207/2021-TRU] |
107
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.11/2017-Union Territory Tax (Rate), dated 28thJune, 2017—Notification No. 06/2021- Union Territory Tax (Rate), dtd. 30-9-2021 [F. No. 354/207/2021-TRU] |
107
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.12/2017—Union Territory Tax (Rate), dated 28th June, 2017—Notification No.07/2021- Union Territory Tax (Rate), dtd. 30-9-2021 [F. No. 354/207/2021-TRU] |
107
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.1/2017-Union Territory Tax (Rate), dated the 28thJune, 2017—Notification No. 8/2021-Union territory Tax (Rate), dtd. 30-9-2021 [F. No.190354/206/2021-TRU] |
107
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.2/2017-Union territory Tax (Rate), dated 28thJune, 2017—Notification No. 9/2021-Union territory Tax (Rate), dtd. 30-9-2021 [F.No.190354/206/2021-TRU] |
107
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 4/2017-Union Territory Tax (Rate), dated 28th June, 2017—Notification No. 10/2021-Union territory Tax (Rate), dtd. 30-9-2021 [F.No.190354/206/2021-TRU] |
107
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| CORPORATE LAWS & GST : STATUTES - Amendments in Notification No.39/2017-Union territory Tax (Rate), dated 18th October, 2017—Notification No. 11/2021-Union territory Tax (Rate), dtd. 30-9-2021 [F. No.190354/206/2021-TRU] |
107
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| CORPORATE LAWS & GST : STATUTES - Exemption to Goods Specified in First Schedule to the Customs Tariff Act, 1975—Notification No. 12/2021-Union territory Tax (Rate), dtd. 30-9-2021 [F. No. 190354/206/2021-TRU] |
107
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.1/2017-Union Territory Tax (Rate), dated 28th June, 2017, Regarding—Notification No. 13/2021-Union Territory Tax (Rate), dtd. 27-10-2021 [F. No. 354/207/2021-TRU] |
107
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| CORPORATE LAWS & GST : ARTICLES - Construction of Break Water for Protection of Jetty—Allowability of Input Tax Credit—P. NARAYANAN |
108
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| CORPORATE LAWS & GST : ARTICLES - CORPORATE LAWS & GST : ARTICLES - Key Compliances Relating to Private Companies and Unlisted Public Companies Under Companies Act, 2013—PRAGYA LALWANI |
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