| INCOME TAX : NEWS YOU CAN USE - MSMEs : MSMEs have manufacturing cost advantage in global value chain; Official |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community—National Skill Development Corporation, Notified—Notification No. 10/2022, dtd. 21-1-2022 [F.No. 300196/21/2021-ITA-I] |
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| INCOME TAX : ARTICLES - Presumptive Incomes and Tax Audit—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - E-Advance Rulings Scheme—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - Adjustment of Sales Tax Liability Against Purchase Tax—Whether Amounts to Actual Payment for Purpose of Section 43B—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Fertilizer Subsidy : Whether Capital in Nature and Not Chargeable to Tax and to be Excluded From Computing the Book Profit Under Section 115JB?—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - Agnus Holdings (P). Ltd. v. Dy. CIT (2022) 183 TR (A) 491 (Bang-Trib) : 2021 TaxPub(DT) 4745 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Arshad Ispat v. Dy. CIT (2022) 183 TR (A) 566 (Bag-Trib) : 2021 TaxPub(DT) 4064 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Amarjyoti Vanijya (P). Ltd. (2022) 183 TR (A) 565 (Del-Trib) : 2021 TaxPub(DT) 4197 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Badam Bhogalinga Swamy (2022) 183 TR (A) 547 (Visakhapatnam-Trib) : 2021 TaxPub(DT) 3046 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. India Power Corporation Ltd. (2022) 183 TR (A) 515 (Kol-Trib) : 2021 TaxPub(DT) 4327 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Jagdambe Stone Company (2022) 183 TR (A) 497 (JP-Trib) : 2021 TaxPub(DT) 2125 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Jewellers Narandas & Sons (2022) 183 TR (A) 545 (Mum-Trib) : 2021 TaxPub(DT) 2465 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Kamarhatty Company Ltd. (2022) 183 TR (A) 493 (Kol-Trib) : 2021 TaxPub(DT) 4552 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. LTC Commercial Company (P) Ltd. (2022) 183 TR (A) 548 (Del-Trib) : 2021 TaxPub(DT) 3198 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. S.P. Singla Construction (P) Ltd. (2022) 183 TR (A) 535 (Del-Trib) : 2021 TaxPub(DT) 894 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sreeleathers (2022) 183 TR (A) 533 (Kol-Trib) : 2021 TaxPub(DT) 869 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. SSS Loha Marketing (P) Ltd. (2022) 183 TR (A) 552 (Del-Trib) : 2021 TaxPub(DT) 4444 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt./Dy. CIT v. Singareni Colleries Company Ltd. (2022) 183 TR (A) 509 (Hyd-Trib) : 2021 TaxPub(DT) 2902 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - AWP Assistance (India) (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 568 (Del-Trib) : 2021 TaxPub(DT) 2007 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Baba Banda Bahadur Memorial & Educational Society v. CIT (E) (2022) 183 TR (A) 496 (Asr-Trib) : 2021 TaxPub(DT) 4682 (Amr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bajaj Holdings & Investment Ltd. v. Asstt. CIT (2022) 183 TR (A) 502 (Mum-Trib) : 2021 TaxPub(DT) 4410 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bindiganavale Ravi v. Dy. CIT (2022) 183 TR (A) 529 (Bang-Trib) : 2021 TaxPub(DT) 4161 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Lakshmi General Finance Ltd. (2022) 183 TR (A) 506 (Mad-HC) : 2021 TaxPub(DT) 1286 (Mad-HC) : (2021) 433 ITR 94 (Mad) : (2021) 282 Taxman 82 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Sesa Goa Ltd. (2022) 183 TR (A) 495 (Bom-HC) : 2021 TaxPub(DT) 2652 (Bom-HC) : (2021) 436 ITR 17 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Coventya India (P) Ltd. v. ITO (2022) 183 TR (A) 506 (Pune-Trib) : 2021 TaxPub(DT) 2390 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Credit Agricole CIB Services (P) Ltd. v. Addl./Jt./Dy. Asstt. CIT (2022) 183 TR (A) 557 (Bom-HC) : 2021 TaxPub(DT) 5505 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Daya Properties and Finance v. Asstt. CIT (2022) 183 TR (A) 534 (Ind-Trib) : 2021 TaxPub(DT) 1751 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - DLF Universal Ltd. v. DCIT (2022) 183 TR (A) 498 (Del-Trib) : 2021 TaxPub(DT) 2884 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Arham IT Infrastructure (P) Ltd. (2022) 183 TR (A) 497 (Del-Trib) : 2021 TaxPub(DT) 4202 (Del-Trib) : (2021) 190 ITD 657 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Aspee Agro Equipment (P) Ltd. (2022) 183 TR (A) 541 (Mum 'A'-Trib) : 2021 TaxPub(DT) 5319 (Mum 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. KNR Constructions Ltd. (2022) 183 TR (A) 547 (Hyd-Trib) : 2021 TaxPub(DT) 2825 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mitesh Ilesh Gadhia (2022) 183 TR (A) 503 (Mum-Trib) : 2021 TaxPub(DT) 2632 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mody Chemi Pharma (P) Ltd. (2022) 183 TR (A) 542 (Pune-Trib) : 2021 TaxPub(DT) 1501 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - EKO India Financial Services (P) Ltd. v. Asstt. CIT & Anr. (2022) 183 TR (A) 569 (Del-Trib) : 2021 TaxPub(DT) 4208 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Eyegear Optics India (P) Ltd. v. Asstt. CIT (2022) 183 TR (A) 519 (Hyd-Trib) : 2021 TaxPub(DT) 2863 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - FIH India (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 517 (Chen-Trib) : 2021 TaxPub(DT) 819 (Chenn-Trib) : (2021) 188 ITD 124 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Floral Realcon (P). Ltd. v. National Faceless Assessment Centre (2022) 183 TR (A) 557 (Del-HC) : 2021 TaxPub(DT) 5297 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - G.B. Impex v. ITO (2022) 183 TR (A) 546 (JP-Trib) : 2021 TaxPub(DT) 3306 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - G.E. Capital Transportation Financial Services Ltd. v. Addl. CIT (2022) 183 TR (A) 560 (Del-Trib) : 2021 TaxPub(DT) 4213 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Goyal Sons Zaveri (P) Ltd. v. Asstt. CIT (2022) 183 TR (A) 500 (Del-Trib) : 2021 TaxPub(DT) 3826 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Harvansh Chawla v. Ministry of Finance (2022) 183 TR (A) 491 (Del-HC) : 2021 TaxPub(DT) 3177 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Holebasaveshwar Petroleums v. ITO (2022) 183 TR (A) 492 (Bang-Trib) : 2021 TaxPub(DT) 5270 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Indian Geotechnical Services v. Asstt. CIT (2022) 183 TR (A) 512 (Del-Trib) : 2021 TaxPub(DT) 4772 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - International Tractors Ltd. v. Dy. CIT (LTU) & Anr. (2022) 183 TR (A) 569 (Del-HC) : 2021 TaxPub(DT) 2306 (Del-HC) : (2021) 435 ITR 85 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Ayesha Magdelene Komanpalli (2022) 183 TR (A) 528 (Hyd-Trib) : 2021 TaxPub(DT) 4724 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Mega Collection (P). Ltd. (2022) 183 TR (A) 538 (Surat-Trib) : 2021 TaxPub(DT) 3399 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Prem Ramanand Sagar (2022) 183 TR (A) 528 (Mum-Trib) : 2021 TaxPub(DT) 4469 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Sandeep S. Dagaria (2022) 183 TR (A) 541 (Mum-Trib) : 2021 TaxPub(DT) 5681 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jagmohan Kaur Bajwa v. ITO (2022) 183 TR (A) 543 (Chd-Trib) : 2021 TaxPub(DT) 5452 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jai Prakash Gupta v. ITO (2022) 183 TR (A) 559 (Kol-Trib) : 2021 TaxPub(DT) 3247 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jaswantlal J Shah v. Asstt. CIT (2022) 183 TR (A) 499 (Mum-Trib) : 2021 TaxPub(DT) 2757 (Mum-Trib) : (2021) 190 ITD 157 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jwalit H. Sheth v. Dy. CIT (2022) 183 TR (A) 544 (Ahd-Trib) : 2021 TaxPub(DT) 1834 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - K.N. Diamond v. Asstt. CIT (2022) 183 TR (A) 518 (Surat-Trib) : 2021 TaxPub(DT) 2247 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Karnataka State Industrial & Infrastructure Development Corpn. Ltd. v. Dy. CIT (2022) 183 TR (A) 549 (Karn-HC) : 2021 TaxPub(DT) 5512 (Karn-HC) : (2021) 281 Taxman 312 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Late Pankaj Shantilal Shah v. ITO (2022) 183 TR (A) 560 (Mum-Trib) : 2021 TaxPub(DT) 2313 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Lotus Ornaments (P) Ltd. v. Asstt. CIT (2022) 183 TR (A) 500 (Mum 'A'-Trib) : 2021 TaxPub(DT) 5315 (Mum 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Madras Boat Club v. Asstt. CIT (2022) 183 TR (A) 494 (Chen-Trib) : 2021 TaxPub(DT) 445 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Manorama Devi Sharma v. ITO (2022) 183 TR (A) 533 (Ind-Trib) : 2021 TaxPub(DT) 4015 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mansukhlal Khimji Khimashiya (HUF) v. ITO (2022) 183 TR (A) 562 (Guj-HC) : 2021 TaxPub(DT) 2800 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Namdhari Seeds (P). Ltd. v. Dy. CIT (2022) 183 TR (A) 494 (Bang-Trib) : 2021 TaxPub(DT) 5353 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Owens-Corning (India) (P) Ltd. v. ITO (2022) 183 TR (A) 511 (Mum-Trib) : 2021 TaxPub(DT) 3598 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - PHL Fininvest (P). Ltd. v. Dy. CIT (2022) 183 TR (A) 499 (Mum-Trib) : 2021 TaxPub(DT) 4703 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Dempo Industries (P) Ltd. (2022) 183 TR (A) 523 (Bom-HC) : 2021 TaxPub(DT) 822 (Bom-HC) : (2021) 279 Taxman 166 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Priyanka Agarwal v. ITO (2022) 183 TR (A) 561 (JP-Trib) : 2021 TaxPub(DT) 3014 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Puneet Utreja v. ITO (2022) 183 TR (A) 543 (Del-Trib) : 2021 TaxPub(DT) 5359 (Delhi SMC Bench) |
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| INCOME TAX : CASE LAW DIGESTS - R. Vasudevan v. Dy. CIT (2022) 183 TR (A) 530 (Chen-Trib) : 2021 TaxPub(DT) 5297 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rameshbhai Somabhai Patel v. ITO (2022) 183 TR (A) 540 (Ahd-Trib)(SMC) : 2021 TaxPub(DT) 2044 (Ahd 'SMC'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sacmi Engineering India (P). Ltd. v. Dy. CIT (2022) 183 TR (A) 510 (Ahd-Trib) : 2021 TaxPub(DT) 5294 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sai Ashray Developers (P). Ltd. v. Dy. CIT (2022) 183 TR (A) 531 (Mum-Trib) : 2021 TaxPub(DT) 3267 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sanjay Baulal Surana v. Asstt. CIT (2022) 183 TR (A) 563 (Guj-HC) : 2021 TaxPub(DT) 4472 (Guj-HC) : (2021) 438 ITR 269 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Seth Carbon & Alloys (P) Ltd. v. Dy. CIT (2022) 183 TR (A) 536 (Mum-Trib) : 2021 TaxPub(DT) 2885 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shobha Sharma v. ITO (2022) 183 TR (A) 531 (Chd-Trib) : 2021 TaxPub(DT) 4421 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shree Nirmal Commercial Ltd. v. ITO (2022) 183 TR (A) 517 (Mum-Trib) : 2021 TaxPub(DT) 1017 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Signode India Ltd. v. Dy. CIT (2022) 183 TR (A) 508 (Hyd-Trib) : 2021 TaxPub(DT) 1385 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sim Tiam Organizers (P) Ltd. v. ITO (2022) 183 TR (A) 537 (Surat-Trib) : 2021 TaxPub(DT) 5207 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - South Indian Bank Ltd. v. CIT (2022) 183 TR (A) 501 (SC) : 2021 TaxPub(DT) 5150 (SC) : (2021) 438 ITR 1 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - Sunilkumar Narsinhbhai Patel v. ITO (2022) 183 TR (A) 532 (Ahd-Trib) : 2021 TaxPub(DT) 3337 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Supreme Concrete & Infrastructure (P) Ltd. v. ACIT (2022) 183 TR (A) 539 (Ctk-Trib) : 2021 TaxPub(DT) 1391 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Swati Mahesh Vinchurkar v. Dy. CIT (2022) 183 TR (A) 552 (Surat-Trib) : 2021 TaxPub(DT) 5506 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Tikuchand Durgaji Jogani v. ITO (2022) 183 TR (A) 496 (Mum-Trib) : 2021 TaxPub(DT) 2859 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Toyota Kirloskar Motor (P) Ltd. v. ITO (2022) 183 TR (A) 567 (Karn-HC) : 2021 TaxPub(DT) 1932 (Karn-HC) : (2021) 434 ITR 719 (Karn) : (2021) 281 Taxman 527 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Trimurty Buildcon (P) Ltd. v. ITO (2022) 183 TR (A) 570 (JP-Trib) : 2021 TaxPub(DT) 2117 (Jp-Trib) : (2021) 87 ITR (Trib) 505 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Venugopal Naidu Pushparaj v. ITO (2022) 183 TR (A) 527 (Bang-Trib) : 2021 TaxPub(DT) 2365 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vidya Education Investments (P). Ltd. v. Dy. CIT (2022) 183 TR (A) 504 (Del-Trib) : 2021 TaxPub(DT) 2542 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vilas Transport Co. v. ITO (2022) 183 TR (A) 525 (Mum-Trib) : 2021 TaxPub(DT) 4481 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vrindavan Tayal v. ITO (2022) 183 TR (A) 534 (Ind-Trib) : 2021 TaxPub(DT) 4397 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Weedo Ventures (P) Ltd. v. ITO (2022) 183 TR (A) 556 (Kol-Trib) : 2021 TaxPub(DT) 2368 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Yogesh Mehra v. Dy. CIT (2022) 183 TR (A) 564 (Mum-Trib) : 2021 TaxPub(DT) 4571 (Mum-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : RBI holds special repo auction as GST outflow tightens liquidity |
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| CORPORATE LAWS & GST : STATUTES - National Financial Reporting Authority (Recruitment, Salary, Allowances and Other Terms and Conditions of Service of Secretary, Officers and Other Employees of Authority) Amendment Rules, 2022—Amendment in Schedule and Su |
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| CORPORATE LAWS & GST : STATUTES - Constitution of National Financial Reporting Authority—Delegation of Power to National Financial Reporting Authority for Purpose of Appointment to Various Posts in said Authority—Notification No. S.O. 35(E), dtd. 4-1-2022 |
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| CORPORATE LAWS & GST : STATUTES - Companies (Registration Offices and Fees) Amendment Rules, 2022—Amendment in Annexure—Notification G.S.R. 12(E), dtd. 11-1-2022 [F. No. 01/16/2013 CL-V (PT-I)] |
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| CORPORATE LAWS & GST : STATUTES - Section 1 of The Companies (Amendment) Act, 2017—Short Title and Commencement—Notified date of Enforcement of Provisions of Second and Third Proviso to Clause (I) of Section 80—Notification S.O. 147(E), dtd. 11-1-2022 [F. |
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| CORPORATE LAWS & GST : STATUTES - Section 1 of The Companies (Amendment) Act, 2020—Short Title and Commencement —Notified Date of Enforcement of Section 56—Notification S.O. 148(E), dtd. 11-1-2022 [F. No. 1/3/2020- CL.I.] |
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| CORPORATE LAWS & GST : ARTICLES - Recent Amendments Relating to Works Contract and Construction Services —NARENDRA KUMAR |
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| CORPORATE LAWS & GST : ARTICLES - Dematerialization of Securities in Light of the Companies Act, 2013—PRAGYA LALWANI |
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