| INCOME TAX : NEWS YOU CAN USE - Digital Tax : Digital tax for US companies to stay until OECD pact comes into force |
2
| >> |
| INCOME TAX : NEWS YOU CAN USE - NPAs : Our action against defaulters helping banks cut NPAs; FM Sitharaman |
3
| >> |
| INCOME TAX : STATUTES - Guidelines under Sub-Section (4) of Section 194-O, Sub-Section (3) of Section 194Q and Sub-Section (1-1) of Section 206C of the Income Tax Act, 1961—Circular No. 20 of 2021, dtd. 25-11-2021 [F. No.370142/56/2021–TPL] |
4
| >> |
| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/ Trust/Community—‘Haryana State Legal Services Authority’ Panchkula, Notified—Notification No. 133/2021, dtd. 23-11-2021 [F. No. 300196/7/2021-ITA-I] |
7
| >> |
| INCOME TAX : STATUTES - Income Tax Department Conducts Searches on a Leading Gutkha Distributor in Gujarat—Press Release, dtd. 23-11-2021 |
8
| >> |
| INCOME TAX : STATUTES - Income Tax Department Conducts Search Operation on Two Real Estate Groups Based in Delhi-NCR—Press Release, dtd. 24-11-2021 |
8
| >> |
| INCOME TAX : STATUTES - Income Tax Department Conducts Search Operations in Maharashtra, Gujarat and Delhi on Certain Indian Companies and Their Associate Concerns, Controlled by a Neighbouring Country—Press Release, dtd. 25-11-2021 |
9
| >> |
| INCOME TAX : STATUTES - Income Tax Department’s Office Complex at Lucknow, the New ‘Pratyaksh Kar Bhawan’, Inaugurated by Hon’ble Chief Minister of Uttar Pradesh and Hon’ble Finance Minister—Press Release, dtd. 26-11-2021 |
9
| >> |
| INCOME TAX : STATUTES - Income Tax Department Conducts Search Operations on Two Major Real Estate Developers of Ludhiana—Press Release, dtd. 27-11-2021 |
10
| >> |
| INCOME TAX : STATUTES - Income Tax (32nd Amendment), Rules, 2021—Substitution of Form No. 52A —Notification No. 132/2021, dtd. 23-11-2021 [F. No.370142/55/2021-TPL] |
11
| >> |
| INCOME TAX : STATUTES - CBDT Clarification on Applicability of Section 194-O, 194Q and 206C(1H) |
13
| >> |
| INCOME TAX : SUBSCRIBER’S QUERIES - Tax Audit—Limit—Person carrying on both trading as well as Profession |
17
| >> |
| INCOME TAX : ARTICLES - Regular Assessment Attained Finality—Whether Can Be Disturbed in Search Assessments—CA. MANOJ GUPTA |
19
| >> |
| INCOME TAX : ARTICLES - Allowability of Tax Credit Where Income Assessable Over Number of Years—CA. NISHA BHANDARI |
35
| >> |
| INCOME TAX : ARTICLES - Depreciation on Enhanced Value of a Fixed Asset Due to Rise in Value of Foreign Currency : Whether Allowable?—AKHILESH KUMAR SAH |
41
| >> |
| INCOME TAX : CASE LAW DIGESTS - A.N. Dyaneswaran v. CIT (2021) 182 TR (A) 665 (Mad-HC) : 2021 TaxPub(DT) 2486 (Mad-HC) |
86
| >> |
| INCOME TAX : CASE LAW DIGESTS - ACIT v. Amba Metals (2021) 182 TR (A) 637 (Del-Trib) : 2021 TaxPub(DT) 1955 (Del-Trib) |
58
| >> |
| INCOME TAX : CASE LAW DIGESTS - ACIT v. Vanesa Cosmetics (2021) 182 TR (A) 663 (Del-Trib) : 2021 TaxPub(DT) 2432 (Del-Trib) : (2021) 188 ITD 787 (Del-Trib) |
84
| >> |
| INCOME TAX : CASE LAW DIGESTS - Addl. CIT v. Indraprastha Gas Ltd. (2021) 182 TR (A) 633 (Del-Trib) : 2021 TaxPub(DT) 1687 (Del-Trib) |
53
| >> |
| INCOME TAX : CASE LAW DIGESTS - Admach Auto Ltd. v. Dy. CIT (2021) 182 TR (A) 679 (Del-Trib) : 2020 TaxPub(DT) 5525 (Del-Trib) |
99
| >> |
| INCOME TAX : CASE LAW DIGESTS - Aircel Cellular Ltd. v. Dy. CIT (2021) 182 TR (A) 672 (Mad-HC) : 2021 TaxPub(DT) 2607 (Mad-HC) : (2021) 435 ITR 660 (Mad) |
93
| >> |
| INCOME TAX : CASE LAW DIGESTS - Amjad Ahmedbhai Sheikh v. Asstt. CIT (2021) 182 TR (A) 629 (Bom-HC) : 2021 TaxPub(DT) 1645 (Bom-HC) |
49
| >> |
| INCOME TAX : CASE LAW DIGESTS - Amrishbhai Hasmukhlal Parikh v. ITO (2021) 182 TR (A) 682 (Guj-HC) : 2021 TaxPub(DT) 1685 (Guj-HC) : (2021) 435 ITR 97 (Guj) |
102
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ancon Chemplast (P). Ltd. v. ITO (2021) 182 TR (A) 655 (Del-Trib) : 2021 TaxPub(DT) 2451 (Del-Trib) : (2021) 189 ITD 156 (Del-Trib) |
76
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asha Bhargava v. Dy. CIT (2021) 182 TR (A) 625 (JP-Trib) : 2021 TaxPub(DT) 1802 (Jp-Trib) |
45
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ashish Natvarlal Vashi v. ITO (2021) 182 TR (A) 659 (Surat-Trib) : 2021 TaxPub(DT) 2603 (Surat Bench) |
80
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ashokbhai Kanubhai Patel v. Asstt. CIT (2021) 182 TR (A) 648 (Ahd-Trib) : 2021 TaxPub(DT) 3055 (Ahd-Trib) |
69
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Countrywide Promoters (P) Ltd. (2021) 182 TR (A) 643 (Del-Trib) : 2021 TaxPub(DT) 2993 (Del-Trib) |
64
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Devi Sea Foods Ltd. (2021) 182 TR (A) 646 (Visakhapatnam-Trib) : 2020 TaxPub(DT) 2767 (Visakha Trib) : (2020) 183 ITD 341 (Visakha Trib) : (2020) 206 TTJ (Visakha Trib) 503 |
67
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Ganpati Developers (2021) 182 TR (A) 664 (JP-Trib) : 2021 TaxPub(DT) 2904 (Jp-Trib) |
85
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. GRD Commodities Ltd. (2021) 182 TR (A) 631 (Kol-Trib) : 2020 TaxPub(DT) 5263 (Kol-Trib) : (2021) 188 ITD 793 (Kol-Trib) |
52
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Kalyan Educational Society (2021) 182 TR (A) 626 (Kol-Trib) : 2021 TaxPub(DT) 567 (Kol-Trib) |
47
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Kuber Khadyan (P) Ltd. (2021) 182 TR (A) 684 (Del-Trib) : 2021 TaxPub(DT) 1761 (Del-Trib) |
104
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Mohan Prabhakar Bhide (2021) 182 TR (A) 649 (Mum-Trib) : 2021 TaxPub(DT) 2581 (Mum-Trib) |
69
| >> |
| INCOME TAX : CASE LAW DIGESTS - Avtar Krishen Jalla v. ITO (2021) 182 TR (A) 647 (Del-Trib) : 2021 TaxPub(DT) 2991 (Del-Trib) |
68
| >> |
| INCOME TAX : CASE LAW DIGESTS - Bosco Educational Academy (P.) Ltd. v. CCIT (2021) 182 TR (A) 626 (Mad-HC) : 2021 TaxPub(DT) 3285 (Mad-HC) |
46
| >> |
| INCOME TAX : CASE LAW DIGESTS - Bul MSK Infrastructure (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 632 (Mum-Trib) : 2021 TaxPub(DT) 2985 (Mum-Trib) |
53
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ceebros Hotels (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 635 (Chen-Trib) : 2021 TaxPub(DT) 1846 (Chenn-Trib) |
55
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Gunawanthi (2021) 182 TR (A) 645 (Mad-HC) : 2021 TaxPub(DT) 1984 (Mad-HC) |
66
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dhoot Stono Crafts (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 676 (JP-Trib) : 2021 TaxPub(DT) 3195 (Jp-Trib) |
97
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. JMJ Education Society (2021) 182 TR (A) 628 (Bang-Trib) : 2021 TaxPub(DT) 2664 (Bang-Trib) |
49
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Lodha Construction (2021) 182 TR (A) 677 (Mum-Trib) : 2021 TaxPub(DT) 861 (Mum-Trib) |
97
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Ozone India Ltd. (2021) 182 TR (A) 651 (Ahd-Trib) : 2021 TaxPub(DT) 2068 (Ahd-Trib) : (2021) 189 ITD 476 (Ahd-Trib) |
72
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Reliance Infrastructure (2021) 182 TR (A) 629 (Mum-Trib) : 2021 TaxPub(DT) 2633 (Mum-Trib) |
50
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sudarshan Paper & Board (P) Ltd. (2021) 182 TR (A) 640 (Kol-Trib) : 2021 TaxPub(DT) 2092 (Kol-Trib) |
60
| >> |
| INCOME TAX : CASE LAW DIGESTS - Green Star Corporation v. Asstt. CIT (2021) 182 TR (A) 638 (Kol-Trib) : 2021 TaxPub(DT) 2162 (Kol-Trib) |
58
| >> |
| INCOME TAX : CASE LAW DIGESTS - Hanjer Fibres Ltd. v. Dy. CIT (2021) 182 TR (A) 669 (Mum-Trib) : 2021 TaxPub(DT) 2934 (Mum-Trib) |
90
| >> |
| INCOME TAX : CASE LAW DIGESTS - Hothur Traders v. Asstt. CIT (2021) 182 TR (A) 644 (Bang-Trib) : 2021 TaxPub(DT) 1640 (Bang-Trib) |
65
| >> |
| INCOME TAX : CASE LAW DIGESTS - Indian Syntans Investments (P) Ltd. v. Dy. CIT (2021) 182 TR (A) 683 (Mad-HC) : 2021 TaxPub(DT) 2464 (Mad-HC) |
104
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Ahmsons (2021) 182 TR (A) 658 (Mum-Trib) : 2021 TaxPub(DT) 1224 (Mum-Trib) |
79
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Balaji Infra Solutions (P) Ltd. (2021) 182 TR (A) 654 (Del-Trib) : 2021 TaxPub(DT) 2089 (Del-Trib) |
75
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Petal Motocon (P) Ltd. (2021) 182 TR (A) 625 (Ahm-Trib) : 2021 TaxPub(DT) 1865 (Ahd-Trib) |
46
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Rachna Arora (2021) 182 TR (A) 647 (Chan-Trib) : 2021 TaxPub(DT) 1917 (Chd-Trib) : (2021) 90 ITR (Trib) 575 (Chd-Trib) |
67
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Vishwakarma Structure (P) Ltd. (2021) 182 TR (A) 657 (Mum-Trib) : 2021 TaxPub(DT) 1538 (Mum-Trib) |
78
| >> |
| INCOME TAX : CASE LAW DIGESTS - Jay Khodi Yar Engineering v. Asstt. CIT (2021) 182 TR (A) 638 (Ahd-Trib) : 2020 TaxPub(DT) 5439 (Ahd-Trib) |
59
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kaushaliya Sampatlal Dudani v. ITO (2021) 182 TR (A) 681 (Guj-HC) : 2021 TaxPub(DT) 2882 (Guj-HC) |
102
| >> |
| INCOME TAX : CASE LAW DIGESTS - Lalit Nathmal Shah v. ITO (2021) 182 TR (A) 653 (Mum-Trib) : 2021 TaxPub(DT) 1929 (Mum-Trib) |
74
| >> |
| INCOME TAX : CASE LAW DIGESTS - Little Angels Education Society v. UOI & Ors. (2021) 182 TR (A) 627 (Bom-HC) : 2021 TaxPub(DT) 1661 (Bom-HC) : (2021) 434 ITR 423 (Bom) : (2021) 280 Taxman 4 (Bom) |
48
| >> |
| INCOME TAX : CASE LAW DIGESTS - Lokesh Constructions (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 669 (Del-HC) : 2021 TaxPub(DT) 2932 (Del-HC) : (2021) 437 ITR 123 (Del) |
89
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mahadev Cold Storage v. Jurisdictional AO (2021) 182 TR (A) 636 (Agra-Trib) : 2021 TaxPub(DT) 3188 (Agra-Trib) : (2021) 190 ITD 273 (Agra-Trib) |
56
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mandviwala Developers v. Dy. CIT (2021) 182 TR (A) 666 (Surat-Trib) : 2021 TaxPub(DT) 2094 (Surat Bench) |
87
| >> |
| INCOME TAX : CASE LAW DIGESTS - Manoj Kumar Johari v. Asstt. CIT (2021) 182 TR (A) 670 (JP-Trib) : 2021 TaxPub(DT) 1615 (Jp-Trib) |
91
| >> |
| INCOME TAX : CASE LAW DIGESTS - Nanubhai G. Ahir v. ITO (2021) 182 TR (A) 649 (Srt-Trib) : 2021 TaxPub(DT) 2910 (Surat Bench) |
70
| >> |
| INCOME TAX : CASE LAW DIGESTS - New Modern Bazaar Departmental Store (P) Ltd. v. ITO (2021) 182 TR (A) 637 (Del-Trib) : 2021 TaxPub(DT) 2015 (Del-Trib) |
57
| >> |
| INCOME TAX : CASE LAW DIGESTS - Nisha Diamonds (P) Ltd. v. ITO (2021) 182 TR (A) 682 (Guj-HC) : 2021 TaxPub(DT) 1768 (Guj-HC) |
103
| >> |
| INCOME TAX : CASE LAW DIGESTS - North Karnataka Expressway Ltd. v. Asstt. CIT (2021) 182 TR (A) 633 (Mum-Trib) : 2021 TaxPub(DT) 3005 (Mum-Trib) |
53
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pradeep Kumar Batra v. Dy.CIT (2021) 182 TR (A) 661 (Del-Trib) : 2020 TaxPub(DT) 5339 (Delhi SMC-2 Bench) |
82
| >> |
| INCOME TAX : CASE LAW DIGESTS - Prakash Babu Nakundhi Krishna Reddy v. ACIT (2021) 182 TR (A) 652 (Bang-Trib) : 2021 TaxPub(DT) 1357 (Bang-Trib) |
73
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pratham Properties v. Dy. CIT (2021) 182 TR (A) 670 (Ahd-Trib) : 2021 TaxPub(DT) 3504 (Ahd-Trib) |
90
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rajesh Madanmohan Chaudhary v. ITO (2021) 182 TR (A) 642 (Pune-Trib) : 2020 TaxPub(DT) 5137 (Pune SMC Bench) |
63
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rockland Diagnostics Services (P) Ltd. v. ITO (2021) 182 TR (A) 634 (Del-Trib) : 2021 TaxPub(DT) 1309 (Del-Trib) |
54
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rosy Blue (India) (P). Ltd. v. Dy. CIT (2021) 182 TR (A) 667 (Mum-Trib) : 2021 TaxPub(DT) 2694 (Mum-Trib) |
88
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sach Electro Mech (P). Ltd. v. ITO (2021) 182 TR (A) 630 (Sur-Trib) : 2021 TaxPub(DT) 2337 (Surat-Trib) |
50
| >> |
| INCOME TAX : CASE LAW DIGESTS - Samanthapudi Lavanya v. Asstt. CIT (2021) 182 TR (A) 678 (Viz-Trib) : 2021 TaxPub(DT) 2481 (Visakha Trib) : (2021) 189 ITD 401 (Visakha Trib) |
99
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sarthak Developers v. Dy. CIT (2021) 182 TR (A) 674 (Guj-HC) : 2021 TaxPub(DT) 1869 (Guj-HC) : (2021) 434 ITR 648 (Guj) |
94
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shujaat Ali Khan v. ITO (2021) 182 TR (A) 675 (JP-Trib) : 2021 TaxPub(DT) 887 (Jp 'A'-Trib) : (2021) 85 ITR (Trib) 661 (Jp 'A'-Trib) |
96
| >> |
| INCOME TAX : CASE LAW DIGESTS - Simranpal Singh Suri v. ITO (2021) 182 TR (A) 677 (Del-Trib) : 2021 TaxPub(DT) 2618 (Del-Trib) |
98
| >> |
| INCOME TAX : CASE LAW DIGESTS - Suresh Chunnilal Sharma v. ITO (2021) 182 TR (A) 631 (Pune-Trib) : 2021 TaxPub(DT) 1040 (Pune-Trib) : (2021) 188 ITD 487 (Pune-Trib) |
51
| >> |
| INCOME TAX : CASE LAW DIGESTS - Tahar Singh v. ITO (2021) 182 TR (A) 672 (Del 'G'-Trib) : 2021 TaxPub(DT) 3465 (Del-Trib) |
92
| >> |
| INCOME TAX : CASE LAW DIGESTS - United Teleservices Ltd. v. ACIT (2021) 182 TR (A) 634 (Kol-Trib) : 2021 TaxPub(DT) 1801 (Kol-Trib) |
54
| >> |
| INCOME TAX : CASE LAW DIGESTS - Yeshoda Electricals v. Asstt. CIT (2021) 182 TR (A) 671 (Bang-Trib) : 2021 TaxPub(DT) 783 (Bang-Trib) |
92
| >> |
| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Meeting of Group of Ministers on GST rate rationalisation deferred |
106
| >> |
| CORPORATE LAWS & GST : STATUTES - Clarification in Respect of Applicability of Dynamic Quick Response (QR) Code on B2C Invoices and Compliance of Notification 14/2020-Central Tax, dated 21st March, 2020, Regarding—Circular No. 165/21/2021-GST, dtd. 17-11- |
107
| >> |
| CORPORATE LAWS & GST : STATUTES - Clarification on Certain Refund Related Issues, Regarding—Circular No. 166/22/2021-GST, dtd. 17-11-2021 [F.No. CBIC-20021/4/2021-GST] |
108
| >> |
| CORPORATE LAWS & GST : ARTICLES - Allowability of ITC on CSR Expenditures—Uncertainty Prevails—CA. SATYADEV PUROHIT |
110
| >> |
| CORPORATE LAWS & GST : ARTICLES - Whether Shares Issued for Consideration Other Than Cash Against Interest Waiver Permissible—A Case Study—PRAGYA BHANDARI |
113
| >> |