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TR Vol-184 Issue-2, 14-Mar-2022
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INCOME TAX : NEWS YOU CAN USE - Tax Evasion : CBDT claims Huawei manipulated account books to reduce taxable income 2 >>   
INCOME TAX : STATUTES - Section 35(1)(ii)—University, College or Other Institution for Scientific Research Expenditure—Sri Shankara Cancer Foundation, Bangalore—Notification No. 14/2022 dtd. 3-3-2022 [F. No. 203/03/2021/ITA-II] 4 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in a Major Telecom Group—Press Release, dtd. 3-3-2022 4 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Mumbai—Press Release, dtd. 3-3-2022 5 >>   
INCOME TAX : ARTICLES - Taxing Income From Transfer of Virtual Digital Assets—CA. MANOJ GUPTA 7 >>   
INCOME TAX : ARTICLES - Application for Purposes of Exemption Under Section 11 and 10(23C) to be Allowed on Actual Payment Basis—Clarification by Finance Bill, 2022—CA. NISHA BHANDARI 16 >>   
INCOME TAX : ARTICLES - Faceless Assessments—Budgetary Changes—SRIVATSAN RANGANATHAN 19 >>   
INCOME TAX : CASE LAW DIGESTS - Aagam Shares & Commodities (P) Ltd. v. Dy. CIT (2022) 184 TR (A) 207 (Ahd-Trib) : 2021 TaxPub(DT) 1812 (Ahd-Trib) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Aban Offshore Ltd. v. Dy. CIT (2022) 184 TR (A) 143 (Mad-HC) : 2021 TaxPub(DT) 3467 (Mad-HC) 27 >>   
INCOME TAX : CASE LAW DIGESTS - Abhishek Steel & Power Ltd. v. Dy. CIT (2022) 184 TR (A) 158 (Hyd-Trib) : 2021 TaxPub(DT) 2489 (Hyd-Trib) 42 >>   
INCOME TAX : CASE LAW DIGESTS - ACIT v. Kapu Gems E-Tower Centre (2022) 184 TR (A) 193 (Mum-Trib) : 2021 TaxPub(DT) 2516 (Mum-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Andhra Pradesh Power Generation Corp. Ltd. v. Asstt. CIT (2022) 184 TR (A) 200 (Visakha-Trib) : 2021 TaxPub(DT) 3352 (Visakha Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Glenmark Pharmaceuticals Ltd. (2022) 184 TR (A) 196 (Mum-Trib) : 2021 TaxPub(DT) 2549 (Mum-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Mahalaxmi Investment and Trading (P). Ltd. (2022) 184 TR (A) 173 (Ind-Trib) : 2021 TaxPub(DT) 3394 (Ind-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Neena Kandhari (2022) 184 TR (A) 145 (Del-Trib) : 2021 TaxPub(DT) 2876 (Del-Trib) 29 >>   
INCOME TAX : CASE LAW DIGESTS - Bachhraj Factories (P) Ltd. v. Asstt. CIT (2022) 184 TR (A) 152 (Mum-Trib) : 2021 TaxPub(DT) 2634 (Mum-Trib) 36 >>   
INCOME TAX : CASE LAW DIGESTS - Bhavesh A. Patel v. ITO (2022) 184 TR (A) 170 (Ahd-Trib) : 2021 TaxPub(DT) 3045 (Ahd-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - Boota Singh v. ITO (2022) 184 TR (A) 160 (Asr-Trib) : 2021 TaxPub(DT) 4152 (Amr-Trib) : (2021) 90 ITR (Trib) 281 (Amr-Trib) 45 >>   
INCOME TAX : CASE LAW DIGESTS - Borra Amaleswari v. ITO (2022) 184 TR (A) 194 (Visakha-Trib) : 2021 TaxPub(DT) 2554 (Visakha Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - C.S. Datamation Research Services (P). Ltd. v. ITO (2022) 184 TR (A) 154 (Del-Trib) : 2021 TaxPub(DT) 3942 (Del-Trib) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Cemach Machineries Ltd. v. ITO (2022) 184 TR (A) 185 (Guj-HC) : 2021 TaxPub(DT) 1264 (Guj-HC) : (2021) 280 Taxman 98 (Guj) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Chandra Sahu v. ITO (2022) 184 TR (A) 168 (Ind-Trib) : 2021 TaxPub(DT) 2745 (Ind-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Chandrakant Narayan Patkar Charitable Trust v. UOI (2022) 184 TR (A) 145 (Bom-HC) : 2021 TaxPub(DT) 3470 (Bom-HC) : (2021) 436 ITR 601 (Bom) 30 >>   
INCOME TAX : CASE LAW DIGESTS - Cherrytec Interlisolve Ltd. v. Asstt. CIT (2022) 184 TR (A) 148 (Mad-HC) : 2021 TaxPub(DT) 759 (Mad-HC) : (2021) 282 Taxman 86 (Mad) 33 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Amco Batteries Ltd. (2022) 184 TR (A) 156 (Mad-HC) : 2021 TaxPub(DT) 2276 (Mad-HC) 41 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. R. Raghavan (2022) 184 TR (A) 199 (Mad-HC) : 2021 TaxPub(DT) 3605 (Mad-HC) 84 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Vedha Spinning Mills (P) Ltd. (2022) 184 TR (A) 146 (Mad-HC) : 2021 TaxPub(DT) 2463 (Mad-HC) : (2021) 435 ITR 687 (Mad) : (2021) 281 Taxman 288 (Mad) 30 >>   
INCOME TAX : CASE LAW DIGESTS - Control Plus Oil & Gas Solutions (P) Ltd. v. ITO (2022) 184 TR (A) 153 (Ahd-Trib) : 2021 TaxPub(DT) 1548 (Ahd-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - D.A.K. Chinnaraj Naidu v. CIT (2022) 184 TR (A) 141 (Mad-HC) : 2021 TaxPub(DT) 2920 (Mad-HC) 26 >>   
INCOME TAX : CASE LAW DIGESTS - Diam International v. ITO (2022) 184 TR (A) 193 (Surat-Trib) : 2021 TaxPub(DT) 5543 (Surat Bench) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Divesh Prakashchand Jain v. Pr. CIT & Ors. (2022) 184 TR (A) 175 (Bom-HC) : 2021 TaxPub(DT) 6518 (Bom-HC) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Doosan Power Systems India (P) Ltd. v. Dy. CIT (2022) 184 TR (A) 154 (Chen-Trib) : 2021 TaxPub(DT) 1563 (Chenn-Trib) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT (E) v. Aditya Birla Foundation (2022) 184 TR (A) 151 (Mum-Trib) : 2021 TaxPub(DT) 3665 (Mum-Trib) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Adani Power Maharashtra Ltd. (2022) 184 TR (A) 157 (Ahd-Trib) : 2021 TaxPub(DT) 2114 (Ahd-Trib) 42 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Ganges International (P) Ltd. (2022) 184 TR (A) 155 (Chen-Trib) : 2021 TaxPub(DT) 2158 (Chenn-Trib) : (2021) 190 ITD 755 (Chenn-Trib) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Indian Oil Petronas (P). Ltd. (2022) 184 TR (A) 152 (Kol-Trib) : 2021 TaxPub(DT) 2511 (Kol-Trib) : (2021) 189 ITD 490 (Kol-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. JMD Proteins (P) Ltd. (2022) 184 TR (A) 163 (Kol-Trib) : 2021 TaxPub(DT) 440 (Kol-Trib) 48 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Madhvilata Granite (India) (P) Ltd. (2022) 184 TR (A) 172 (Del-Trib) : 2021 TaxPub(DT) 2655 (Mum-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Maharashtra Tourism Development Corporation Ltd. (2022) 184 TR (A) 147 (Mum-Trib) : 2021 TaxPub(DT) 3019 (Mum-Trib) 31 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Shradha Tradelinks (P) Ltd. (2022) 184 TR (A) 179 (Mum-Trib) : 2021 TaxPub(DT) 2132 (Mum-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Edelweiss Broking Ltd. v. Asstt. CIT (2022) 184 TR (A) 207 (Ahd-Trib) : 2021 TaxPub(DT) 1418 (Ahd-Trib) 92 >>   
INCOME TAX : CASE LAW DIGESTS - ESS Distribution (Mauritius) S.N.C. ET Compagnie v. Asstt. CIT (2022) 184 TR (A) 187 (Del-HC) : 2021 TaxPub(DT) 3560 (Del-HC) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Garvit Diamonds (P) Ltd. v. ITO (2022) 184 TR (A) 183 (Guj-HC) : 2021 TaxPub(DT) 1968 (Guj-HC) : (2021) 435 ITR 737 (Guj) 68 >>   
INCOME TAX : CASE LAW DIGESTS - GIA India Laboratory (P). Ltd. v. ITO & Ors. (2022) 184 TR (A) 142 (Bom-HC) : 2021 TaxPub(DT) 2397 (Bom-HC) 27 >>   
INCOME TAX : CASE LAW DIGESTS - Golden Job Finder (P) Ltd. v. ITO (2022) 184 TR (A) 182 (Del-Trib) : 2021 TaxPub(DT) 4457 (Del-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Gopsai Avinandan Sangha v. CIT (2022) 184 TR (A) 150 (Kol-Trib) : 2021 TaxPub(DT) 2226 (Kol-Trib) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Hanon Automotive Systems India (P) Ltd. v. Asstt. CIT (2022) 184 TR (A) 177 (Mad-HC) : 2021 TaxPub(DT) 3377 (Mad-HC) 62 >>   
INCOME TAX : CASE LAW DIGESTS - In re, Toshiba Corporation (2022) 184 TR (A) 191 (AAR) : 2021 TaxPub(DT) 1325 (AAR-NCR Bench) : (2021) 431 ITR 414 (AAR-NCR Bench) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Inmarco Industries (P) Ltd. v. Asstt. CIT (2022) 184 TR (A) 206 (Mum-Trib) : 2021 TaxPub(DT) 3105 (Mum-Trib) 91 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Digital Commosales LLP (2022) 184 TR (A) 166 (Kol-Trib) : 2021 TaxPub(DT) 3556 (Kol-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Garg Alumino (P). Ltd. (2022) 184 TR (A) 167 (Del-Trib) : 2021 TaxPub(DT) 4086 (Del-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Kailash Sharma (2022) 184 TR (A) 159 (Chd-Trib) : 2021 TaxPub(DT) 4780 (Chd-Trib) 43 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Ramabhai S. Godhania (2022) 184 TR (A) 158 (Raj-Trib) : 2021 TaxPub(DT) 2856 (Rkt-Trib) 43 >>   
INCOME TAX : CASE LAW DIGESTS - J. Manoharakumari v. TRO (2022) 184 TR (A) 144 (Mad-HC) : 2021 TaxPub(DT) 2404 (Mad-HC) : (2021) 436 ITR 42 (Mad) 29 >>   
INCOME TAX : CASE LAW DIGESTS - Jamuna Realty (P). Ltd. v. Pr. CIT (2022) 184 TR (A) 200 (Ctk-Trib) : 2021 TaxPub(DT) 4098 (Ctk-Trib) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Jt. CIT (OSD) v. Gandhar Oil Refinery (I) Ltd. (2022) 184 TR (A) 188 (Mum-Trib) : 2021 TaxPub(DT) 5445 (Mum-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Alle Bala Nagi Reddy Kadapa (2022) 184 TR (A) 197 (Hyd-Trib) : 2021 TaxPub(DT) 2422 (Hyd-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Kamala Shiva Kumar v. ITO (2022) 184 TR (A) 196 (Hyd-Trib) : 2021 TaxPub(DT) 2636 (Hyd-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Kavitaben Jaysukhbhai Zalawadiya v. ITO (2022) 184 TR (A) 184 (Guj-HC) : 2021 TaxPub(DT) 2310 (Guj-HC) : (2021) 282 Taxman 265 (Guj) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Kottex Industries (P) Ltd. v. Asstt. CIT (2022) 184 TR (A) 187 (Guj-HC) : 2021 TaxPub(DT) 4464 (Guj-HC) : (2021) 437 ITR 211 (Guj) : (2021) 282 Taxman 432 (Guj) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Krishnappa Jayaramaiah v. ITO (2022) 184 TR (A) 162 (Bang-Trib) : 2021 TaxPub(DT) 1185 (Bang-Trib) : (2021) 189 ITD 15 (Bang-Trib) 47 >>   
INCOME TAX : CASE LAW DIGESTS - Late Sri Zia Usmani v. CIT(A) (2022) 184 TR (A) 205 (All-Trib) : 2021 TaxPub(DT) 2153 (All-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Lunawada Taluka Primary School Teachers Co-op. Credit Society Ltd. v. ITO (2022) 184 TR (A) 198 (Ahd-Trib) : 2021 TaxPub(DT) 5863 (Ahd-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Marmon Food and Beverage Technologies India (P) Ltd. v. ITO (2022) 184 TR (A) 149 (Karn-HC) : 2021 TaxPub(DT) 2318 (Karn-HC) : (2021) 435 ITR 327 (Karn) 33 >>   
INCOME TAX : CASE LAW DIGESTS - Maya Ventures (P) Ltd. v. Asstt. CIT (2022) 184 TR (A) 156 (Kar-HC) : 2021 TaxPub(DT) 1479 (Karn-HC) 40 >>   
INCOME TAX : CASE LAW DIGESTS - Moongipa Dev. & Inf. Ltd. v. Dy. CIT (2022) 184 TR (A) 166 (Mum-Trib) : 2021 TaxPub(DT) 2518 (Mum-Trib) : (2021) 189 ITD 388 (Mum-Trib) 51 >>   
INCOME TAX : CASE LAW DIGESTS - NH Securities Ltd. v. Dy. CIT (2022) 184 TR (A) 163 (Mum-Trib) : 2021 TaxPub(DT) 2323 (Mum-Trib) 47 >>   
INCOME TAX : CASE LAW DIGESTS - Nilkantha Saha v. ITO (2022) 184 TR (A) 169 (Gau-Trib) : 2021 TaxPub(DT) 971 (Gau-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Palresha Trading Ltd. v. Dy. CIT (2022) 184 TR (A) 151 (Bang-Trib) : 2021 TaxPub(DT) 1044 (Bang-Trib) : (2021) 188 ITD 129 (Bang-Trib) 36 >>   
INCOME TAX : CASE LAW DIGESTS - Perfect Probuild (P) Ltd. v. Dy. CIT (2022) 184 TR (A) 189 (Del-Trib) : 2021 TaxPub(DT) 4247 (Del-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Peter VAZ v. CIT (2022) 184 TR (A) 195 (Bom-HC) : 2021 TaxPub(DT) 2156 (Bom-HC) : (2021) 436 ITR 616 (Bom) : (2021) 281 Taxman 171 (Bom) 79 >>   
INCOME TAX : CASE LAW DIGESTS - PKG Finstock (P). Ltd. v. Dy. CIT (2022) 184 TR (A) 164 (Mum-Trib) : 2021 TaxPub(DT) 3259 (Mum-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Dhananjay Mishra (2022) 184 TR (A) 173 (Bom-HC) : 2021 TaxPub(DT) 5553 (Bom-HC) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Lanco Tanjore Power Co. Ltd. (2022) 184 TR (A) 146 (Mad-HC) : 2021 TaxPub(DT) 1762 (Mad-HC) : (2021) 434 ITR 671 (Mad) 31 >>   
INCOME TAX : CASE LAW DIGESTS - Priti Paras Savla v. ITO (2022) 184 TR (A) 184 (Guj-HC) : 2021 TaxPub(DT) 3603 (Guj-HC) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Queen Agencies v. Asstt. CIT (2022) 184 TR (A) 190 (Mad-HC) : 2021 TaxPub(DT) 2155 (Mad-HC) : (2021) 281 Taxman 147 (Mad) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Rajesh Ramniwas Dani v. UOI (2022) 184 TR (A) 141 (Ahmd-HC) : 2021 TaxPub(DT) 5029 (Guj-HC) 25 >>   
INCOME TAX : CASE LAW DIGESTS - Ram Avtar Sharma v. ACIT (2022) 184 TR (A) 170 (Del-Trib) : 2021 TaxPub(DT) 3418 (Del-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Realstone Exports Ltd. v. ITO (2022) 184 TR (A) 197 (Mum-Trib) : 2021 TaxPub(DT) 3323 (Mum-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Renew Power (P) Ltd. v. National E-Assessment Centre (2022) 184 TR (A) 144 (Del-HC) : 2021 TaxPub(DT) 2548 (Del-HC) 28 >>   
INCOME TAX : CASE LAW DIGESTS - S. Subrahmanyan Constructions Co. (P) Ltd. v. Asstt. CIT (2022) 184 TR (A) 185 (Mad-HC) : 2021 TaxPub(DT) 4031 (Mad-HC) : (2021) 439 ITR 589 (Mad) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Samrat Plywood Ltd. v. Asstt. CIT (2022) 184 TR (A) 180 (Chd-Trib) : 2021 TaxPub(DT) 2413 (Chd-Trib) : (2021) 87 ITR (Trib) 102 (Chd-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Sarbat The Bhala Gurmat Mission Charitable Trust v. CIT (2022) 184 TR (A) 149 (Chd-Trib) : 2021 TaxPub(DT) 1828 (Chd-Trib) : (2021) 189 ITD 353 (Chd-Trib) 34 >>   
INCOME TAX : CASE LAW DIGESTS - Sarita Bagdi v. ITO (2022) 184 TR (A) 174 (Ind-Trib) : 2021 TaxPub(DT) 3429 (Ind-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Shreekar Polyster (P). Ltd. v. ITO (2022) 184 TR (A) 165 (Mum-Trib) : 2021 TaxPub(DT) 3513 (Mum-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Shrivallabh V. Shete v. Dy. CIT (2022) 184 TR (A) 205 (Pune-Trib) : 2021 TaxPub(DT) 2777 (Pune-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - SL Lumax Ltd. v. Dy. CIT (2022) 184 TR (A) 182 (Mad-HC) : 2021 TaxPub(DT) 4871 (Mad-HC) : (2021) 437 ITR 549 (Mad) 67 >>   
INCOME TAX : CASE LAW DIGESTS - South Eastern Coalfields Ltd. v. Pr. CIT (2022) 184 TR (A) 192 (Chd-Trib) : 2021 TaxPub(DT) 1398 (Chhatt-HC) : (2022) 440 ITR 568 (Chhatt) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Sunrise Victuals (P) Ltd. v. ITO (2022) 184 TR (A) 188 (Del 'G'-Trib) : 2021 TaxPub(DT) 3491 (Del 'G'-Trib) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Suretex Prophylactics (India) Ltd. v. Asstt. CIT (2022) 184 TR (A) 176 (Bang-Trib) : 2021 TaxPub(DT) 1866 (Bang-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Swami Keshwanand Sikshan Sansthan v. ITO (2022) 184 TR (A) 180 (JP-Trib) : 2021 TaxPub(DT) 2358 (Jp-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Tata Power Co. Ltd. v. Pr. CIT (2022) 184 TR (A) 203 (Mum-Trib) : 2021 TaxPub(DT) 4171 (Mum-Trib) : (2021) 90 ITR (Trib) 554 (Mum-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Umesh Chandra Gupta v. Dy. CIT (2022) 184 TR (A) 168 (Agra-Trib) : 2021 TaxPub(DT) 3207 (Agra-Trib) : (2021) 90 ITR (Trib) 79 (Agra-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - UOI v. Integreatz ERP (I) (P) Ltd. (2022) 184 TR (A) 191 (Karn-HC) : 2021 TaxPub(DT) 1492 (Karn-HC) 75 >>   
INCOME TAX : CASE LAW DIGESTS - V. Muralikrishna v. Asstt. CIT (2022) 184 TR (A) 161 (Chen-Trib) : 2021 TaxPub(DT) 2430 (Chenn-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Venkatesh Technokraft (P). Ltd. v. ITO (2022) 184 TR (A) 201 (Chd-Trib) : 2021 TaxPub(DT) 2494 (Chd-Trib) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Viresh Hemani v. ITO (2022) 184 TR (A) 181 (Ori-HC) : 2021 TaxPub(DT) 2426 (Ori-HC) : (2021) 435 ITR 376 (Ori) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Virtusa Consulting Services (P) Ltd. v. Dy. CIT (2022) 184 TR (A) 202 (Mad-HC) : 2021 TaxPub(DT) 2116 (Mad-HC) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Yash Dev Mahajan & Sons (HUF) v. Pr. CIT (2022) 184 TR (A) 202 (Del-Trib) : 2021 TaxPub(DT) 680 (Del-Trib) 87 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Atlassian (P) Ltd. v. Dy. CIT (International Taxation) (2022) 184 TR (B) 210 (Bang-Trib) : 2021 TaxPub(DT) 4722 (Bang-Trib) 95 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Cauvery Aqua (P) Ltd. v. Dy. CIT (2022) 184 TR (B) 215 (Bang-Trib) : 2021 TaxPub(DT) 987 (Bang-Trib) 99 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. LG Philips Display Korea Co. Ltd. (2022) 184 TR (B) 210 (Del-HC) : 2021 TaxPub(DT) 5278 (Del-HC) 94 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dimple Creation (P) Ltd. v. ITO (2022) 184 TR (B) 218 (Del-Trib) : 2021 TaxPub(DT) 5050 (Del-Trib) 103 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Doosan Power Systems India (P) Ltd. v. Dy. CIT (2022) 184 TR (B) 214 (Chen-Trib) : 2021 TaxPub(DT) 1563 (Chenn-Trib) 99 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. AT Kearney Ltd. (2022) 184 TR (B) 216 (Del-Trib) : 2021 TaxPub(DT) 5435 (Del-Trib) 100 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Indian Oil Petronas (P). Ltd. (2022) 184 TR (B) 219 (Kol-Trib) : 2021 TaxPub(DT) 2511 (Kol-Trib) : (2021) 189 ITD 490 (Kol-Trib) 104 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Total Oil India (P) Ltd. (2022) 184 TR (B) 211 (Mum-Trib) : 2021 TaxPub(DT) 3340 (Mum-Trib) : (2021) 190 ITD 312 (Mum-Trib) 96 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. WNS Capital Investment Ltd. (2022) 184 TR (B) 218 (Mum-Trib) : 2021 TaxPub(DT) 2543 (Mum-Trib) : (2021) 190 ITD 344 (Mum-Trib) 102 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Emersion Electric Company (India) (P) Ltd. v. Asstt. CIT (2022) 184 TR (B) 217 (Mum-Trib) : 2021 TaxPub(DT) 3559 (Mum-Trib) 100 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - In re, Aircom International Ltd. (2022) 184 TR (B) 212 (All-Trib) : 2021 TaxPub(DT) 1225 (AAR-New Delhi) : (2021) 432 ITR 1 (AAR-New Delhi) 97 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Keihin Automotive Systems (P). Ltd. v. Dy. CIT (2022) 184 TR (B) 217 (Del-Trib) : 2021 TaxPub(DT) 3386 (Del-Trib) 101 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST Council may consider raising lowest slab to 8%, rationalise tax slabs 106 >>   
CORPORATE LAWS & GST : STATUTES - Further Amendment in Notification No. 13/2020–Central Tax, dated 21st March, 2020—Notification No. 01/2022–Central Tax, dtd. 24-2-2022 [F. No. CBIC- 20021/1/2022-GST] 108 >>   
CORPORATE LAWS & GST : STATUTES - National Company Law Tribunal—Constitution of—Appointment of Judicial and Technical Members—Notification no. S.O. 815(E), dtd. 22-2-2022 [F. No. A-12023/3/2019-AD.IV] 108 >>   
CORPORATE LAWS & GST : STATUTES - National Company Law Appellate Tribunal—Constitution of—Appointment of Chairperson—Notification No. S.O. 816(E), dtd. 22-2-2022 [F. No. A-12023/3/2019-AD.IV] 108 >>   
CORPORATE LAWS & GST : STATUTES - National Company Law Tribunal—Constitution of—Appointment of President—Notification No. S.O. 817(E), dtd. 22-2-2022 [F. No. A-12023/3/2019-AD.IV] 108 >>   
CORPORATE LAWS & GST : STATUTES - National Financial Reporting Authority (Manner of Appointment and Other Terms and Conditions of Service of Chairperson and Members) Amendment Rules, 2022—Amendment in Rule 18; Substitution of Rules 11, 15 and 16—Notificat 108 >>   
CORPORATE LAWS & GST : STATUTES - Provisional Data Base of Companies and Their Auditors under NFRA Domain as on 31st March, 2021—Press Release, dtd.18-2-2022, PIB Delhi 109 >>   
CORPORATE LAWS & GST : STATUTES - Segregation and Monitoring of Collateral at Client Level—Extension of Time Line—Circular No. SEBI/HO/MRD2/DCAP/ P/CIR/2022/ 0022, dtd. 24-2-2022 109 >>   
CORPORATE LAWS & GST : STATUTES - Nomination for Eligible Trading and Demat Accounts—Extension of Timelines and Relaxations for Existing Account Holders—Circular No. SEBI/HO/MIRSD/MIRSD_RTAMB/ P/ CIR/2022/23, dtd. 24-2-2022 109 >>   
CORPORATE LAWS & GST : STATUTES - Swing Pricing Framework for Mutual Fund Schemes —Extension of Timeline—Circular no. SEBI/HO/IMD/IMD-II DOF3/P/CIR/2022/24, dtd. 25-2-2022 109 >>   
CORPORATE LAWS & GST : STATUTES - Approach to Securities Market Data Access and Terms of Usage of Data Provided by Data Sources in Indian Securities Market—Circular No. SEBI/HO/DEPA-III/DEPA-III_SSU/P/CIR/2022/25, dtd 25-2-2022 109 >>   
CORPORATE LAWS & GST : STATUTES - Extension to SEBI Circular on "Relaxation in Adherence to Prescribed Timelines Issued by SEBI Due to Covid 19" dated April 13, 2020—Circular No. SEBI/HO/MIRSD/MIRSD_RTAMB/ P/ CIR/2022/26, dtd. 25-2-2022 110 >>   
CORPORATE LAWS & GST : STATUTES - Securities and Exchange Board of India (Stock Broker) (Amendment) Regulations, 2022—Amendment in Regulation 2, Schedules V and VI—Notification No. SEBI/LAD-NRO/GN/2022/73, dtd. 23-2-2022 110 >>   
CORPORATE LAWS & GST : STATUTES - Section 4 of The Securities and Exchange Board of India Act, 1992—Management of The Board—Appointment of Chairman—Notification no. S.O. 902(E), dtd. 28-2-2022 [F.No. 2/16/2019-RE] 110 >>   
CORPORATE LAWS & GST : STATUTES - Securities and Exchange Board of India (Depositories and Participants) (Amendment) Regulations, 2022—Amendment in Regulation 35—Notification No. SEBI/LAD-NRO/GN/2022/74, dtd. 23-2-2022 110 >>   
CORPORATE LAWS & GST : ARTICLES - Finance Bill, 2022—GST Snapshot—AKASH PHOPHALIA 111 >>   
CORPORATE LAWS & GST : ARTICLES - Amendments for Independent Directors in SEBI (Listing and Disclosure Requirements) Regulations, 2015—CA. JYOTI JAIN 114 >>   
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