| INCOME TAX : NEWS YOU CAN USE - Cryptocurrency : Major risks of crypto-money laundering and terror financing; Sitharaman |
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| INCOME TAX : NEWS YOU CAN USE - Returns Filing : Govt seeks to grow tax base, makes filing must for TDS/TCS above Rs 25,000 |
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| INCOME TAX : STATUTES - Revised Instruction for Constitution and Functioning of 'Local Committees to deal with Taxpayers' Grievances from High-Pitched Scrutiny Assessment'—Instruction dtd. 23-4-2022 [F.No.225/101/2021-ITA-II] |
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| INCOME TAX : STATUTES - Section 10(48D)—Exemption to any Income Accruing or Arising to an Institution Established for Financing the Infrastructure and Development—National Bank for Financing Infrastructure and Development Notified—Notification No. 31/2022, dtd. 18-4-2022 [F. No. 370142/17/2022-TPL] |
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| INCOME TAX : STATUTES - Section 280A of the Income Tax Act, 1961 read with Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Designation of Special Courts in the State of UP—Notification No. 32/2022, dtd. 19-4-2022 [F. No. 285/33/2021-IT(Inv.V)/CBDT] |
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| INCOME TAX : STATUTES - Section 35(1)(iii)—Deduction in Respect of sum paid to a Research Association or to a University, College or other Institution to be used for Research in Social Science or Statistical Research—Sri Sharada Institute of Indian Management Research Foundation Trust, New Delhi Approved—Notification No. 33/2022, dtd. 19-4-2022 [F. No. 203/06/2021/ITA-II] |
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| INCOME TAX : STATUTES - Section 280A of the Income Tax Act, 1961 read with Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Designation of Special Courts in the State of Kerala—Notification No. 34/2022, dtd. 19-4-2022 [F. No. 285/30/2020-IT(Inv.V)/CBDT] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community—Gujarat Real Estate Regulatory Authority, Notified—Notification No. 35/2022, dtd. 20-4-2022 [F. No. 300196 /7/2022-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community—SEEPZ Special Economic Zone Authority, Notified—Notification No. 36/2022, dtd. 20-4-2022 [F. No. 300196/12/2022-ITA-I] |
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| INCOME TAX : STATUTES - Section 280A of the Income Tax Act, 1961 read with Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Designation of Special Courts in the State of Rajasthan—Notification No. 38/2022, dtd. 21-4-2022 [F. No. 285/32/2021-IT(Inv.V)/CBDT] |
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| INCOME TAX : STATUTES - Section 280A of the Income Tax Act, 1961 read with Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Designation of Special Courts in the State of Delhi—Notification No. 39/2022, dtd. 21-4-2022 [F. No. 285/40/2021-IT (Inv.V)/CBDT] |
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| INCOME TAX : STATUTES - Section 280A of the Income Tax Act, 1961 read with Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Designation of Special Court—Special Court of Economic Offences at Patna—Notification No. 40/2022, dtd. 21-4-2022 [F. No. 285/04/2021-IT (Inv.V)/CBDT] |
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| INCOME TAX : STATUTES - Section 280A of the Income Tax Act, 1961 read with Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Designation of Special Courts in the State of Tamilnadu—Notification No. 41/2022, dtd. 21-4-2022 [F. No. 285/26/2021-IT(Inv.V)/CBDT] |
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| INCOME TAX : STATUTES - Section 280A of the Income Tax Act, 1961 read with Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Designation of Special Courts in the State of Andhra Pradesh—Notification No. 43/2022, dt. 22-4-2022 [F. No. 285/44/2021-IT(Inv.V)/CBDT] |
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| INCOME TAX : STATUTES - Section 280A of the Income Tax Act, 1961 read with Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Designation of Special Courts in the State of Madhya Pradesh—Notification No. 44/2022, dtd. 22-4-2022 [F. No. 285/30/2021-IT(Inv.V)/CBDT] |
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| INCOME TAX : STATUTES - Income Tax (Ninth Amendment) Rules, 2022—Insertion of Rule 12AB—Conditions for furnishing return of income by persons referred to in section 139(1)(b)—Notification No. 37/2022 dtd. 21-4-2022 [F.No. 370142/01/2020-TPL(Part1)] |
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| INCOME TAX : STATUTES - Income Tax (10th Amendment) Rules, 2022—Amendment of Rule 17C—Notification No. 42/2022, dtd. 22-4-2022 [F. No. 370142/10/2022-TPL] |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Section 28(via)—Gift of immovable property |
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| INCOME TAX : ARTICLES - ITR Forms for Assessment Year 2022-23—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Enlargement of Scope of Reopening Qua Finance Act, 2022—SAMEER BHATIA |
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| INCOME TAX : CASE LAW DIGESTS - ACIT(E) v. National Council of Hotel Management & Catering Technology (2022) 185 TR (A) 54 (Del-Trib) : 2021 TaxPub(DT) 6089 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Addl. CIT v. JC Decaux Advertising India (P) Ltd. (2022) 185 TR (A) 83 (Del-Trib) : 2021 TaxPub(DT) 3956 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashish Dham v. Pr. CIT (2022) 185 TR (A) 82 (Del-Trib) : 2021 TaxPub(DT) 6004 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Diligent Media Corporation Ltd. (2022) 185 TR (A) 68 (Mum-Trib) : 2021 TaxPub(DT) 3098 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Hirapanna Jewellers (2022) 185 TR (A) 66 (Visakha-Trib) : 2021 TaxPub(DT) 2625 (Visakha Trib) : (2021) 189 ITD 608 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. JIS Foundation (2022) 185 TR (A) 78 (Kol-Trib) : 2021 TaxPub(DT) 3742 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. LVP Foods (P). Ltd. (2022) 185 TR (A) 70 (Del-Trib) : 2021 TaxPub(DT) 4943 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Maharaji Education Trust (2022) 185 TR (A) 74 (Del-Trib) : 2021 TaxPub(DT) 5607 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Reliance Life Science (P) Ltd. (2022) 185 TR (A) 56 (Mum-Trib) : 2021 TaxPub(DT) 1199 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bharat Financial Inclusion Ltd. v. Dy. CIT (2022) 185 TR (A) 60 (Hyd-Trib) : 2021 TaxPub(DT) 2283 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Cairn India Ltd. v. Dy. DIT (2022) 185 TR (A) 75 (Mad-HC) : 2021 TaxPub(DT) 4906 (Mad-HC) : (2021) 437 ITR 371 (Mad) : (2022) 284 Taxman 86 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Kongunadu Arts & Science (2022) 185 TR (A) 54 (Mad-HC) : 2021 TaxPub(DT) 6124 (Mad-HC) : (2021) 282 Taxman 158 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Midas Golden Distelleries (P). Ltd. (2022) 185 TR (A) 67 (Mad-HC) : 2021 TaxPub(DT) 4948 (Mad-HC) : (2022) 441 ITR 293 (Mad) : (2021) 283 Taxman 395 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. True Value Homes (India) (P) Ltd. (2022) 185 TR (A) 58 (Mad-Trib) : 2021 TaxPub(DT) 1532 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Cooper Corporation (P). Ltd. v. Jt. CIT (2022) 185 TR (A) 57 (Pune-Trib) : 2021 TaxPub(DT) 1749 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Cybermate Infotek Ltd. v. ITO (2022) 185 TR (A) 59 (Hyd-Trib) : 2021 TaxPub(DT) 5442 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. ICRA Ltd. (2022) 185 TR (A) 56 (Del-Trib) : 2021 TaxPub(DT) 5902 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Kondal Rao Vaddepally (2022) 185 TR (A) 65 (Hyd-Trib) : 2021 TaxPub(DT) 3250 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Oriental Insurance Co. Ltd. (2022) 185 TR (A) 64 (Del-Trib) : 2021 TaxPub(DT) 5487 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Ramani Infrastructure (2022) 185 TR (A) 77 (Ind-Trib) : 2021 TaxPub(DT) 3998 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Financial Software and Systems (P) Ltd. v. CIT (2022) 185 TR (A) 73 (Mad-HC) : 2021 TaxPub(DT) 6458 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Harman Singh Dhingra v. Asstt. CIT (2022) 185 TR (A) 71 (Del 'C'-Trib) : 2021 TaxPub(DT) 6361 (Del 'C'-Trib) : (2021) 92 ITR (Trib) 133 (Del 'C'-Trib) : (2021) 191 ITD 687 (Del 'C'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITD Cementation India Ltd. v. Dy. CIT (2022) 185 TR (A) 55 (Mum-Trib) : 2021 TaxPub(DT) 2689 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Arjun Traders (P). Ltd. (2022) 185 TR (A) 79 (Hyd-Trib) : 2021 TaxPub(DT) 5245 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Konecranes & Demag (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 60 (Pune-Trib) : 2021 TaxPub(DT) 3106 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Magnum Estates (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 57 (Ctk-Trib) : 2021 TaxPub(DT) 2142 (Ctk-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Navnidhi Dyeing & Printiing Mills (P) Ltd. v. Asstt. CIT (2022) 185 TR (A) 76 (Guj-HC) : 2021 TaxPub(DT) 1606 (Guj-HC) : (2021) 434 ITR 334 (Guj) : (2021) 281 Taxman 542 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Molecular Connections (P). Ltd. (2022) 185 TR (A) 61 (Karn-HC) : 2021 TaxPub(DT) 5922 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Settlement Commission (Income Tax & Wealth Tax) & Anr. (2022) 185 TR (A) 78 (Cal-HC) : 2021 TaxPub(DT) 5174 (Cal-HC) : (2021) 438 ITR 258 (Cal) |
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| INCOME TAX : CASE LAW DIGESTS - Reliance Chemotex Ind. Ltd. v. Dy. CIT (2022) 185 TR (A) 74 (Kol-Trib) : 2021 TaxPub(DT) 5853 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rohitji Chanduji Thakore Chandanami Nivas Thakor Vas v. Dy. CIT (2022) 185 TR (A) 77 (Ahd-Trib) : 2021 TaxPub(DT) 5214 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Samal Infra Projects (P) Ltd. v. ITO (2022) 185 TR (A) 83 (Del-Trib) : 2021 TaxPub(DT) 6210 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sanjeev Garg v. ITO (2022) 185 TR (A) 82 (Del-Trib) : 2021 TaxPub(DT) 3987 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shivkala Developers (P). Ltd. v. ITO (2022) 185 TR (A) 79 (Del-Trib) : 2021 TaxPub(DT) 3991 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shree Prakash Chhawchharia (HUF) v. ITO (2022) 185 TR (A) 72 (Kol-Trib) : 2021 TaxPub(DT) 3025 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sri Sakthi Textiles Ltd. v. Dy. CIT (2022) 185 TR (A) 65 (Chen-Trib) : 2021 TaxPub(DT) 707 (Chenn-Trib) : (2021) 188 ITD 946 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sunil Meghraj Jain v. UOI & Ors. (2022) 185 TR (A) 72 (Bom-HC) : 2021 TaxPub(DT) 5628 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Swami Keshwanand Sikshan Sansthan v. CIT (2022) 185 TR (A) 81 (JP-Trib) : 2021 TaxPub(DT) 2983 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Thakur Infraprojects (P.) Ltd. v. Dy. CIT (2022) 185 TR (A) 55 (Mum 'E'-Trib) : 2021 TaxPub(DT) 2702 (Mum-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Corporate Affairs : Over 167k Companies Incorporated last year; Ministry of Corporate Affairs |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - MCA : Govt amends rules governing Nidhi Companies; prior declaration 'mandatory' |
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| CORPORATE LAWS & GST : STATUTES - Nidhi (Amendment) Rules, 2022—Notification No. G.S.R. 301(E), dtd. 19-4-2022 [F. No. 5/28/2020-CL-VII] |
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| CORPORATE LAWS & GST : STATUTES - Companies (Accounts) Second Amendment Rules, 2022—Amendment in Rules 3 and 12—Notification G.S.R. 235(E), dtd 31-3-2022 [F. No. 1/19/2013-CL-V-PART III] |
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| CORPORATE LAWS & GST : STATUTES - National Financial Reporting Authority Appointment of Part-Time Members, Rules, 2022—Notification No. G.S.R. 220 (E), dtd. 23-3-2022 [F. No. NFRA-05/6/2018-NFRA-MCA] |
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| CORPORATE LAWS & GST : STATUTES - Companies (Management and Administration) Amendment Rules, 2022—Amendment in Rule 14—Notification No. G.S.R. 279(E), dtd. 6-4-2022 [F. NO. 01/34/2013 CL-V (PT-II)] |
95
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| CORPORATE LAWS & GST : STATUTES - Companies (Incorporation) Amendment Rules, 2022—Amendment in Rule 12 and Form No. INC-32 (SPICe+); Substitution of Form No. INC-20A—Notification G.S.R. 291(E), dtd. 8-4-2022 [F. No. 1/13/2013-CL-V, VOL.IV], |
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| CORPORATE LAWS & GST : STATUTES - Amendments in Notification No.10/2019-Central Tax, dated 7th March, 2019—Notification No. 03/2022-Central Tax, dtd. 31-3-2022 [F.No.190354/ 56/2022-TRU] |
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.14/2019-Central Tax, dated 7th March, 2019—Notification No. 04/2022-Central Tax, dtd. 31-3-2022 [F.No. 190354/56/2022-TRU] |
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017—Notification No. 01/2022-Central Tax (Rate), dtd. 31-3-2022 [F.No.190354/56/2022-TRU] |
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| CORPORATE LAWS & GST : STATUTES - Certain Goods Exempt from CGST—Notification No. 02/2022-Central Tax (Rate), dtd. 31-3-2022 [F. No.190354/56/2022-TRU] |
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.1/2017-Integrated Tax (Rate), dated 28th June, 2017—Notification No. 01/2022-Integrated Tax (Rate), dtd. 31-3-2022 [F.No.190354/56/2022-TRU] |
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| CORPORATE LAWS & GST : STATUTES - Certain Goods Exempt from IGST, Regarding—Notification No. 02/2022-Integrated Tax (Rate), dtd. 31-3-2022 [F. No.190354/56/2022-TRU] |
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| CORPORATE LAWS & GST : STATUTES - Amendments in Notification No.02/2019-Union Territory Tax, dated 7th March, 2019—Notification No. 01/2022-Union Territory Tax, dtd. 31-3-2022 [F.No.190354/56/2022-TRU] |
102
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.02/2017-Union Territory Tax, dated 27th June, 2017—Further Amendments in Notification No.02/2017-Union Territory Tax, dated 27th June, 2017 |
102
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| CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No.1/2017-Union Territory Tax (Rate), dated 28th June, 2017—Notification No. 01/2022-Union Territory Tax (Rate), dtd. 31-3-2022 [F.No.190354/56/2022-TRU] |
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| CORPORATE LAWS & GST : STATUTES - Certain Goods Exempt from UTGST—Notification No. 02/2022-Union Territory Tax (Rate), dtd. 31-3-2022 [F. No.190354/56/2022-TRU] |
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| CORPORATE LAWS & GST : STATUTES - The Chartered Accountants, The Cost and Works Accountants and The Company Secretaries (Amendment) Act, 2022—Notification No. 12 of 2022, dtd. 18-4-2022 |
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| CORPORATE LAWS & GST : ARTICLES - Input Tax Credit on Employee Related Expenses under GST—CA. JYOTI JAIN |
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| CORPORATE LAWS & GST : ARTICLES - Audit Committee : Key Provisions under Companies Act, 2013 vis-a-vis SEBI (LODR) Regulations, 2015—PRAGYA BHANDARI |
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