| INCOME TAX : NEWS YOU CAN USE - MSMEs : Piyush Goyal urges industry to make advance payments to pendemic-hit MSMEs |
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| INCOME TAX : STATUTES - e-Advance Rulings Scheme, 2022—Notification No. 07/2022, dtd. 18-1-2022 [F.No.370142/62/2021-TPL(Part-I)] |
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| INCOME TAX : STATUTES - Guidelines Under Clause (10D) Section 10 of the Income Tax Act, 1961—Circular No. 2 of 2022, dtd. 19-1-2022 [F. No.370142 /61/2021-TPL] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/ Board/Trust/Community—International Financial Services Centres Authority, Notified—Notification No. 3/2022, dtd. 11-1-2022 [F. No. 300196/ 11/2021-ITA-I] |
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| INCOME TAX : STATUTES - Corrigendum to Notification No. 142/2021, dtd. 31-12-2021 in [F.No. 300196/4/2021-ITA-I]—Notification No. 4/2022, dtd. 13-1-2022 [F.No. 300196/4/2021-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/Authority /Board/ Trust/Community—Assam Electricity Regulatory Commission, Notified—Notification No. 5/2022, dtd. 13-1-2022 [F.No.300196/13/2021-ITA-I] |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Search and Seizure Operations in Haryana—Press Release, dtd. 17-1-2022 |
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| INCOME TAX : STATUTES - Income Tax (1st Amendment), Rules, 2022—Insertion of New Rule 21AJA and 21AJAA—Insertion of Form No. 10-IK and 10-IL—Notification No. 6/2022, dtd. 14-1-2022 [F. No. 370142/60/2021-TPL] |
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| INCOME TAX : STATUTES - Income Tax (2nd Amendment) Rules, 2022—Insertion of New Rule 8AD—Notification No. 8/2022, dtd. 18-1-2022 [F. No. 370142/61/2021-TPL] |
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| INCOME TAX : STATUTES - Securities Transaction Tax (1st Amendment), Rules, 2022—Insertion of New Rule 5A and Rule 6 Substituted—Notification No. 9/2022, dtd. 18-1-2022 [F. No. 370142/61/2021-TPL] |
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| INCOME TAX : ARTICLES - Taxation of ULIPs Post Finance Act, 2021—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - ESOP Taxation—Some Thoughts—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - Payment for Supplying Surrogate Mothers Whether Liable to TDS Under Section 194C or Under Section 194J—CA. NISHA BHANDARI |
50
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| INCOME TAX : CASE LAW DIGESTS - A.P. Oree v. ITO (2022) 183 TR (A) 435 (Mad-HC) : 2021 TaxPub(DT) 3226 (Mad-HC) : (2021) 436 ITR 3 (Mad) : (2021) 282 Taxman 57 (Mad) |
84
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| INCOME TAX : CASE LAW DIGESTS - Amit Balkrishna Jalan v. Asstt. CIT (2022) 183 TR (A) 410 (Mum-Trib) : 2021 TaxPub(DT) 3729 (Mum-Trib) |
58
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Future First Info. Services (P). Ltd. (2022) 183 TR (A) 418 (Del-Trib) : 2021 TaxPub(DT) 4084 (Del-Trib) |
66
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. K.S. Chawla & Sons (HUF) (2022) 183 TR (A) 434 (Del-Trib) : 2021 TaxPub(DT) 2758 (Del-Trib) |
82
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| INCOME TAX : CASE LAW DIGESTS - AVG Construction (P). Ltd. v. ITO (2022) 183 TR (A) 434 (JP-Trib) : 2021 TaxPub(DT) 4749 (Jp-Trib) |
82
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| INCOME TAX : CASE LAW DIGESTS - Bharath Wind Farm Ltd. v. ITO (2022) 183 TR (A) 434 (Mad-HC) : 2021 TaxPub(DT) 5248 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - BSC C&C Kurali Toll Road Ltd. v. Dy. CIT (2022) 183 TR (A) 412 (Del-Trib) : 2021 TaxPub(DT) 2740 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Caparo Power Ltd. (2022) 183 TR (A) 422 (Del-Trib) : 2021 TaxPub(DT) 5049 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Eastman Exports Global Clothing (P) Ltd. (2022) 183 TR (A) 417 (Chen-Trib) : 2021 TaxPub(DT) 4389 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Idea Cellular Ltd. (2022) 183 TR (A) 414 (Mum-Trib) : 2021 TaxPub(DT) 3052 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Lemon Technomist (P) Ltd. (2022) 183 TR (A) 433 (Surat-Trib) : 2021 TaxPub(DT) 2769 (Surat Bench) |
82
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Macleods Pharmaceuticals Ltd. (2022) 183 TR (A) 417 (Mum 'D'-Trib) : 2021 TaxPub(DT) 5595 (Mum 'D'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Major Shiv Dayal Singh Chikitsa Trust (2022) 183 TR (A) 409 (Del-Trib) : 2021 TaxPub(DT) 4157 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Ryder Trans International (P) Ltd. (2022) 183 TR (A) 407 (Ind-Trib) : 2021 TaxPub(DT) 2766 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Galmor Enterprises (P). Ltd. v. ITO (2022) 183 TR (A) 413 ((Jp-Trib) : 2021 TaxPub(DT) 4085 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Herrenknecht AG v. Dy. CIT (2022) 183 TR (A) 418 (Chen-Trib) : 2021 TaxPub(DT) 3150 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Honeywell International (India) (P) Ltd. v. Addl. CIT (2022) 183 TR (A) 415 (Del-Trib) : 2021 TaxPub(DT) 2893 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Inmarsat Global Ltd. v. Dy. CIT (2022) 183 TR (A) 436 (Mum-Trib) : 2021 TaxPub(DT) 1907 (Mum-Trib) |
85
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Lakshmi Chander Gupta (HUF) (2022) 183 TR (A) 409 (Chd-Trib) : 2021 TaxPub(DT) 1106 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Vardhman Sakh Sahakarita MYDT (2022) 183 TR (A) 429 (Ind-Trib) : 2021 TaxPub(DT) 901 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Shalimar Housing & Finance Ltd. (2022) 183 TR (A) 425 (Mum-Trib) : 2021 TaxPub(DT) 3041 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - M.M. Aqua Technologies Ltd. v. CIT (2022) 183 TR (A) 424 (SC) : 2021 TaxPub(DT) 4409 (SC) : (2021) 436 ITR 582 (SC) : (2021) 282 Taxman 281 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - Marg Foundation v. ITO (2022) 183 TR (A) 407 (Mum-Trib) : 2021 TaxPub(DT) 2119 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Meena Lahoti v. ITO (2022) 183 TR (A) 408 (Hyd-Trib) : 2021 TaxPub(DT) 2770 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - MG Metalloy (P). Ltd. v. Dy. CIT (2022) 183 TR (A) 426 (Del-Trib) : 2021 TaxPub(DT) 4557 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nikhara Souharda Credit Co-operative Ltd. v. ITO (2022) 183 TR (A) 428 (Bang-Trib) : 2021 TaxPub(DT) 5465 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Vilson Particle Board Industries Ltd. (2022) 183 TR (A) 437 (SC) : 2021 TaxPub(DT) 4513 (SC) : (2021) 282 Taxman 380 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - Shilpa Polypack (P). Ltd. v. ITO (2022) 183 TR (A) 425 (Surat-Trib) : 2021 TaxPub(DT) 3432 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Singareni Colleries Company Ltd. v. Asstt. CIT (2022) 183 TR (A) 412 (Hyd-Trib) : 2021 TaxPub(DT) 2940 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sudarsanan P.S. v. CIT (2022) 183 TR (A) 420 (Ker-HC) : 2021 TaxPub(DT) 4447 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Suraj Pulses (P) Ltd. v. Pr. CIT (2022) 183 TR (A) 437 (Del-Trib) : 2021 TaxPub(DT) 4574 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Telangana State Power Generation Corp. Ltd. v. Asstt. CIT (2022) 183 TR (A) 413 (Hyd-Trib) : 2021 TaxPub(DT) 3275 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Trust For Reaching The Unreached through Trustee v. CIT (2022) 183 TR (A) 428 (Guj-HC) : 2021 TaxPub(DT) 723 (Guj-HC) : (2021) 279 Taxman 229 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Walker Chandilok & Co. LLP v. ACIT (2022) 183 TR (A) 414 (Del-Trib) : 2021 TaxPub(DT) 5074 (Del-Trib) |
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| INTERNATIONAL TAXATION : ARTICLES - Failure in Adopting a Single Comparable in Assessee’s Segment : Whether ALP Adjustments Deletable?—AKHILESH KUMAR SAH |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ACIT v. Future First Info. Services (P). Ltd. (2022) 183 TR (B) 449 (Del-Trib) : 2021 TaxPub(DT) 4084 (Del-Trib) |
95
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Adama India (P) Ltd. v. Dy. CIT (2022) 183 TR (B) 445 (Hyd-Trib) : 2021 TaxPub(DT) 3033 (Hyd-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Lemon Technomist (P) Ltd. (2022) 183 TR (B) 450 (Surat-Trib) : 2021 TaxPub(DT) 2769 (Surat Bench) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Sojitz Corporation (2022) 183 TR (B) 442 (Del-Trib) : 2021 TaxPub(DT) 5299 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Eaton Technologies (P) Ltd. v. Asstt. CIT (2022) 183 TR (B) 444 (Pune 'C'-Trib) : 2021 TaxPub(DT) 5494 (Pune C Bench) : (2021) 91 ITR (Trib) 36 (Pune C Bench) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Galmor Enterprises (P). Ltd. v. ITO (2022) 183 TR (B) 449 (JP-Trib) : 2021 TaxPub(DT) 4085 (Jp-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Honeywell International (India) (P) Ltd. v. Addl. CIT (2022) 183 TR (B) 447 (Del-Trib) : 2021 TaxPub(DT) 2893 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Inmarsat Global Ltd. v. Dy. CIT (2022) 183 TR (B) 442 (Mum-Trib) : 2021 TaxPub(DT) 1907 (Mum-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Bombay HC sets aside rejection of refund claims by GST authorities |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : HC rules undervaluation of goods by itself no ground to confiscate them |
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| CORPORATE LAWS & GST : STATUTES - Mechanism for Filing of Refund Claim by the Taxpayers Registered in Erstwhile Union Territory of Daman & Diu for Period Prior to Merger with U.T. of Dadra & Nagar Haveli—Circular No. 168/24/2021-GST, dtd. 30-12-2021 [F.No |
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| CORPORATE LAWS & GST : STATUTES - Guidelines for Recovery Proceedings under the Provisions of Section 79 of the CGST Act, 2017 in Cases Covered under Explanation to Sub-Section (12) of Section 75 of the CGST Act, 2017—Instruction No. 01/2022-GST, dtd. 7-1 |
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| CORPORATE LAWS & GST : STATUTES - Central Goods and Services Tax (Tenth Amendment) Rules, 2021 |
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017—Notification No. 2/2021-Compensation Cess (Rate), dtd. 28-12-2021 [F. No. CBIC-190354/281/2021-TRU Section CBEC] |
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| CORPORATE LAWS & GST : ARTICLES - Arrest Under GST Regime—An Overview—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - GST on Supply of Restaurant Services Through E-Commerce Operators—PRAYAG NARAIN |
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