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TR Vol-185 Issue-6, 06-Jun-2022
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INCOME TAX : STATUTES - Faceless Penalty (Amendment) Scheme, 2022—Amendments to Faceless Penalty Scheme, 2021—Notification No. 54/2022, dtd. 27-5-2022 [F. No. 370142/51/2020-TPL(Part III)] 2 >>   
INCOME TAX : STATUTES - Section 274(2A)—Giving Effect to Faceless Penalty (Amendment) Scheme, 2022—Amendments in Order dated 12-1-2021—Notification No. 55/2022, dtd. 27-5-2022 [F. No. 370142/51/2020-TPL(Part III)] 5 >>   
INCOME TAX : STATUTES - Section 143(2)—Prescribed Income Tax Authority—Assistant Commissioner of Income Tax Deputy Commissioner of Income Tax (International Taxation), Circle-1 (1)(1), Delhi—Notification No. 56/2022, dtd. 28-5-2022 [F.No. 225/ 91/2022/ITA-II] 8 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community—National Biodiversity Authority—Notification No. 58/2022, dtd. 31-5-2022 [F.No.300196/12/2021-ITA-I] 8 >>   
INCOME TAX : STATUTES - Income Tax (Sixteenth Amendment) Rules, 2022—Insertion of Rule 44FA—Notification No. 57/2022, dtd. 31-5-2022 [F. No. 370142/31/2021-TPL(Part III)] 9 >>   
INCOME TAX : SUBSCRIBER’S QUERIES - Updated Return—Assessment Year 2021-22—Claim of refund 10 >>   
INCOME TAX : ARTICLES - No Cancellation of Registration By Invoking Section 12AA(3) During Pendency of Application for Fresh Registration Under Section 12AB—CA. NISHA BHANDARI 11 >>   
INCOME TAX : ARTICLES - Salient Features of Dispute Resolution Scheme, 2022—CA. JYOTI JAIN 14 >>   
INCOME TAX : ARTICLES - Whether the Activity of Running the Hostel with Dental College is a Commercial Activity of the Institution, the Exemption Under Section11(1) Can be Disallowed?—AKHILESH KUMAR SAH 19 >>   
INCOME TAX : CASE LAW DIGESTS - Anandilal & Ganesh Podar Society v. Dy. CIT (E) (2022) 185 TR (A) 613 (Mum-Trib) : 2021 TaxPub(DT) 4199 (Mum-Trib) 29 >>   
INCOME TAX : CASE LAW DIGESTS - Anavilasam Service Co-operative Bank Ltd. v. Asstt. CIT (2022) 185 TR (A) 645 (Ker-HC) : 2021 TaxPub(DT) 5838 (Ker-HC) : (2022) 284 Taxman 666 (Ker) 62 >>   
INCOME TAX : CASE LAW DIGESTS - ARCIL CPS 002 XIII Trust The Ruby v. ITO (2022) 185 TR (A) 610 (Mum-Trib) : 2021 TaxPub(DT) 3930 (Mum-Trib) 26 >>   
INCOME TAX : CASE LAW DIGESTS - Ashok Kukreja v. ITO (2022) 185 TR (A) 631 (Ind-Trib) : 2021 TaxPub(DT) 5832 (Ind-Trib) : (2022) 193 ITD 888 (Ind-Trib) 48 >>   
INCOME TAX : CASE LAW DIGESTS - Ashok Kumar v. ITO (2022) 185 TR (A) 629 (Del-Trib) : 2021 TaxPub(DT) 892 (Del-Trib) : (2021) 86 ITR (Trib) 576 (Del-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Bhushan Steel Ltd. (2022) 185 TR (A) 651 (Del-Trib) : 2021 TaxPub(DT) 1880 (Del-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Cyrus Investments (P) Ltd. & Ors. (2022) 185 TR (A) 623 (Mum-Trib) : 2021 TaxPub(DT) 5679 (Mum-Trib) 40 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Karle International (P) Ltd. (2022) 185 TR (A) 661 (SC) : 2022 TaxPub(DT) 832 (SC) : (2021) 283 Taxman 97 (SC) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Marico Ltd. (2022) 185 TR (A) 664 (SC) : 2022 TaxPub(DT) 617 (SC) : (2022) 284 Taxman 365 (SC) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Prakash Industries Ltd. (2022) 185 TR (A) 636 (Del-Trib) : 2021 TaxPub(DT) 3917 (Del-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Pramukh International (2022) 185 TR (A) 612 (Surat-Trib) : 2021 TaxPub(DT) 4133 (Srt-Trib) 29 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Salgaocar Mining Industries (P) Ltd. (2022) 185 TR (A) 663 (SC) : 2022 TaxPub(DT) 619 (SC) : (2022) 284 Taxman 373 (SC) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. V.M. Salgaocar Sales International (2022) 185 TR (A) 664 (SC) : 2022 TaxPub(DT) 840 (SC) : (2021) 283 Taxman 192 (SC) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Vikas J. Solanki (2022) 185 TR (A) 637 (Mum-Trib) : 2021 TaxPub(DT) 798 (Mum-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - Babubhai Arjanbhai Kanani (HUF) v. Dy. CIT (2022) 185 TR (A) 630 (Surat-Trib) : 2021 TaxPub(DT) 3938 (Srt-Trib) : (2021) 191 ITD 5 (Srt-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Bangalore Metro Rail Corporation Ltd. v. Dy. CIT (2022) 185 TR (A) 652 (Karn-HC) : 2021 TaxPub(DT) 6279 (Karn-HC) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Cadila Healthcare Ltd. v. Dy. CIT (2022) 185 TR (A) 616 (Ahd-Trib) : 2021 TaxPub(DT) 6573 (Ahd-Trib) 33 >>   
INCOME TAX : CASE LAW DIGESTS - Care Ratings Ltd. v. Asstt. CIT (2022) 185 TR (A) 616 (Mum-Trib) : 2021 TaxPub(DT) 6447 (Mum-Trib) 32 >>   
INCOME TAX : CASE LAW DIGESTS - Chandrakala Shashidhar v. ITO (2022) 185 TR (A) 630 (Bang-Trib) : 2021 TaxPub(DT) 3835 (Bang-Trib) 47 >>   
INCOME TAX : CASE LAW DIGESTS - CIMS Hospital (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 657 (Ahd-Trib) : 2021 TaxPub(DT) 2037 (Ahd 'B'-Trib) : (2021) 187 ITD 449 (Ahd 'B'-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Karnataka Power Corporation Ltd. (2022) 185 TR (A) 621 (Karn-HC) : 2021 TaxPub(DT) 4517 (Karn-HC) : (2021) 436 ITR 292 (Karn) : (2021) 281 Taxman 600 (Karn) 37 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Metropolitan Transport Corp. (Chennai) Ltd. (2022) 185 TR (A) 622 (Mad-HC) : 2021 TaxPub(DT) 1664 (Mad-HC) : (2021) 280 Taxman 249 (Mad) 38 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. National College Council (2022) 185 TR (A) 617 (Mad-HC) : 2021 TaxPub(DT) 2081 (Mad-HC) 34 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Pinky Devi (2022) 185 TR (A) 659 (Mad-HC) : 2021 TaxPub(DT) 1867 (Mad-HC) 75 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Tamil Nadu Newsprint & Papers Ltd. (2022) 185 TR (A) 639 (Mad-HC) : 2021 TaxPub(DT) 1937 (Mad-HC) 56 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. United India Insurance Co. Ltd. (2022) 185 TR (A) 654 (Mad-HC) : 2021 TaxPub(DT) 5205 (Mad-HC) : (2021) 438 ITR 301 (Mad) : (2022) 284 Taxman 598 (Mad) 71 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Vodafone Cellular Ltd. (2022) 185 TR (A) 665 (SC) : 2022 TaxPub(DT) 833 (SC) : (2021) 283 Taxman 292 (SC) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Creative Fibre Products Lbtd. v. Dy. CIT (2022) 185 TR (A) 655 (Ahd-Trib) : 2021 TaxPub(DT) 1886 (Ahd-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Deccan Holdings BV v. ITO & Anr. (2022) 185 TR (A) 654 (Del-Trib) : 2021 TaxPub(DT) 6269 (Del-HC) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Devraj R. Agarwal v. Asstt. CIT (2022) 185 TR (A) 660 (SC) : 2022 TaxPub(DT) 803 (SC) : (2021) 283 Taxman 287 (SC) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Dilsa Distributors Combine v. Pr. CIT (2022) 185 TR (A) 669 (Mum-Trib) : 2021 TaxPub(DT) 5755 (Mum-Trib) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Aligarh Development Authority (ADA) (2022) 185 TR (A) 613 (Del-Trib) : 2021 TaxPub(DT) 2379 (Del-Trib) 30 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Ankit Metal & Power Ltd. (2022) 185 TR (A) 609 (Kol-Trib) : 2021 TaxPub(DT) 6275 (Kol-Trib) : (2021) 92 ITR (Trib) 189 (Kol-Trib) 26 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Bangalore Electricity Supply Company Ltd. (2022) 185 TR (A) 659 (SC) : 2022 TaxPub(DT) 837 (SC) : (2021) 283 Taxman 190 (SC) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Chandigarh Housing Board (2022) 185 TR (A) 671 (Chd-Trib) : 2021 TaxPub(DT) 5441 (Chd-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Eurobond Industries (P) Ltd. (2022) 185 TR (A) 641 (Mum-Trib) : 2021 TaxPub(DT) 1592 (Mum-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Maharashtra Industrial Development Corporation (2022) 185 TR (A) 610 (Mum-Trib) : 2021 TaxPub(DT) 2964 (Mum-Trib) 27 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. S.B. Developers & (Vice-Versa) (2022) 185 TR (A) 633 (Mum-Trib) : 2021 TaxPub(DT) 5577 (Mum-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sanathnagar Enterprises Ltd. (2022) 185 TR (A) 674 (Mum-Trib) : 2022 TaxPub(DT) 171 (Mum-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sunderdeep Construction (P) Ltd. (2022) 185 TR (A) 620 (Ind-Trib) : 2021 TaxPub(DT) 2060 (Ind-Trib) 36 >>   
INCOME TAX : CASE LAW DIGESTS - Equipment Fabricators v. Dy. CIT (2022) 185 TR (A) 619 (Bang-Trib) : 2021 TaxPub(DT) 6052 (Bang-Trib) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Fox Automation v. Asstt. CIT (2022) 185 TR (A) 642 (Mum-Trib) : 2021 TaxPub(DT) 4922 (Mum-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - G. Nataraj v. ITO (2022) 185 TR (A) 633 (Bang-Trib) : 2021 TaxPub(DT) 897 (Bang-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - Gali Subba Raju v. ACIT (2022) 185 TR (A) 626 (Visakh-Trib) : 2021 TaxPub(DT) 4483 (Visakha Trib) : (2021) 189 ITD 681 (Visakha Trib) 43 >>   
INCOME TAX : CASE LAW DIGESTS - Gujarat Ambuja Exports Ltd. v. Asstt. CIT (2022) 185 TR (A) 640 (Kol-Trib) : 2021 TaxPub(DT) 2508 (Guj-HC) : (2021) 282 Taxman 225 (Guj) 57 >>   
INCOME TAX : CASE LAW DIGESTS - GXS India Technology Centre (P) Ltd. v. ITO (2022) 185 TR (A) 612 (Bang-Trib) : 2021 TaxPub(DT) 421 (Bang-Trib) 28 >>   
INCOME TAX : CASE LAW DIGESTS - Hamilton Housewares (P) Ltd. v. Asstt. CIT (2022) 185 TR (A) 672 (Surat-Trib) : 2021 TaxPub(DT) 3569 (Srt-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Hinesh B. Lodaya (HUF) v. ITO (2022) 185 TR (A) 656 (Mum-Trib) : 2021 TaxPub(DT) 6065 (Mum-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Interglobal Steels (P) Ltd. v. ITO (2022) 185 TR (A) 649 (Del 'C'-Trib) : 2021 TaxPub(DT) 6027 (Del 'C'-Trib) : (2021) 91 ITR (Trib) 432 (Del 'C'-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Amit Agarwal (2022) 185 TR (A) 627 (JP-Trib) : 2021 TaxPub(DT) 5138 (Jp-Trib) 44 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Arizona Ventures (P) Ltd. (2022) 185 TR (A) 635 (Del-Trib) : 2021 TaxPub(DT) 1885 (Del-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Bajaj Herbals (P) Ltd. (2022) 185 TR (A) 609 (Ahd-Trib) : 2021 TaxPub(DT) 3883 (Ahd-Trib) : (2021) 191 ITD 41 (Ahd-Trib) 25 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Bhavarlal B. Jain (2022) 185 TR (A) 636 (Mum-Trib) : 2021 TaxPub(DT) 2454 (Mum-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Bhupendra Bhikhalal Desai (2022) 185 TR (A) 662 (SC) : 2022 TaxPub(DT) 824 (SC) : (2021) 283 Taxman 376 (SC) 79 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Public Service Commission (Lok Sewa Aayog) (2022) 185 TR (A) 653 (All-Trib) : 2021 TaxPub(DT) 1775 (All-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Jaideep Singh v. ITO (2022) 185 TR (A) 650 (JP-Trib) : 2021 TaxPub(DT) 3269 (Jp-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Jainam Investments v. Asstt. CIT (2022) 185 TR (A) 651 (Bom-HC) : 2021 TaxPub(DT) 4934 (Bom-HC) : (2021) 439 ITR 154 (Bom) : (2021) 283 Taxman 439 (Bom) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Joshi Technologies International Inc. v. ADIT (2022) 185 TR (A) 639 (Ahd-Trib) : 2021 TaxPub(DT) 6315 (Ahd-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Mahindra Electric Vehicles Ltd. (2022) 185 TR (A) 672 (Bang-Trib) : 2021 TaxPub(DT) 1452 (Bang-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Kalpatatru Plus Sharyans v. Dy. CIT (2022) 185 TR (A) 647 (Bom-HC) : 2021 TaxPub(DT) 5763 (Bom-HC) : (2022) 440 ITR 269 (Bom) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Kapil Mehta v. Pr. CIT (2022) 185 TR (A) 667 (Del-Trib) : 2021 TaxPub(DT) 5602 (Del-Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Magma HDI General Insurance Co. Ltd. v. ITO & Ors. (2022) 185 TR (A) 648 (Cal-HC) : 2021 TaxPub(DT) 5109 (Cal-HC) : (2021) 439 ITR 329 (Cal) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Narayana Hrudayalaya Ltd. v. Asstt. CIT (2022) 185 TR (A) 623 (Bang-Trib) : 2021 TaxPub(DT) 4700 (Bang-Trib) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Piramal Enterprises Ltd. v. Addl. CIT (2022) 185 TR (A) 617 (Mum-Trib) : 2021 TaxPub(DT) 5735 (Mum-Trib) 33 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Brahma Centre Development (P) Ltd. (2022) 185 TR (A) 658 (Del-HC) : 2021 TaxPub(DT) 3546 (Del-HC) : (2021) 437 ITR 285 (Del) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Exide Life Insurance Co. Ltd. (2022) 185 TR (A) 611 (Karn-HC) : 2021 TaxPub(DT) 5893 (Karn-HC) 27 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Fine Line Circuits Company (2022) 185 TR (A) 657 (Guj-HC) : 2021 TaxPub(DT) 5686 (Guj-HC) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Motisons Entertainment India (P) Ltd. (2022) 185 TR (A) 666 (SC) : 2022 TaxPub(DT) 1853 (SC) : (2022) 443 ITR 6 (SC) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Rao Computer Consultants (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 615 (Kar-HC) : 2021 TaxPub(DT) 5657 (Karn-HC) 32 >>   
INCOME TAX : CASE LAW DIGESTS - Rasna (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 619 (Ahd-Trib) : 2021 TaxPub(DT) 4471 (Ahd-Trib) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Revathi Equipment Ltd. v. Asstt. CIT (2022) 185 TR (A) 646 (Mad-HC) : 2021 TaxPub(DT) 1322 (Mad-HC) : (2021) 435 ITR 543 (Mad) : (2021) 282 Taxman 232 (Mad) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Saket M. Jain (HUF) v. Pr. CIT (2022) 185 TR (A) 669 (Ahd-Trib) : 2021 TaxPub(DT) 2967 (Ahd-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Sanjay Agarwal v. Pr. CIT (2022) 185 TR (A) 668 (Mum-Trib) : 2021 TaxPub(DT) 4402 (Mum-Trib) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Sardari Lal v. ITO (2022) 185 TR (A) 632 (Asr-Trib) : 2021 TaxPub(DT) 5201 (Asr-Trib) : (2021) 91 ITR (Trib) 651 (Asr-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - Sheikh Kutbuddin Habib v. Asstt. CIT (2022) 185 TR (A) 670 (Chen-Trib) : 2021 TaxPub(DT) 4855 (Chenn-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Talluri Srinivasulu v. ITO (2022) 185 TR (A) 667 (Hyd-Trib) : 2021 TaxPub(DT) 5419 (Hyd-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Virag Tiwari v. Pr. CIT (2022) 185 TR (A) 661 (SC) : 2022 TaxPub(DT) 834 (SC) : (2021) 283 Taxman 188 (SC) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Virtuoso Netsoft (P) Ltd. v. Dy. CIT (2022) 185 TR (A) 634 (Chd-Trib) : 2021 TaxPub(DT) 1336 (Chd-Trib) 51 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Cadila Healthcare Ltd. v. Dy. CIT (2022) 185 TR (B) 679 (Ahd-Trib) : 2021 TaxPub(DT) 6573 (Ahd-Trib) 95 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Dassault Systems Simulia Corporation (2022) 185 TR (B) 687 (Mad-HC) : 2021 TaxPub(DT) 2024 (Mad-HC) 104 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Ankit Metal & Power Ltd. (2022) 185 TR (B) 687 (Kol-Trib) : 2021 TaxPub(DT) 6275 (Kol-Trib) : (2021) 92 ITR (Trib) 189 (Kol-Trib) 103 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. ARC Line C/o Freight Connection India (P) Ltd. (2022) 185 TR (B) 676 (Mum-Trib) : 2021 TaxPub(DT) 5687 (Mum-Trib) 92 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - ESPN Star Sports Mauritius SNC ET Compagnie v. Dy. CIT (2022) 185 TR (B) 676 (Del-Trib) : 2021 TaxPub(DT) 5890 (Del-Trib) 93 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - GXS India Technology Centre (P) Ltd. v. ITO (2022) 185 TR (B) 681 (Bang-Trib) : 2021 TaxPub(DT) 421 (Bang-Trib) 98 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Integrated Container Feeder Service v. Jt. DIT (Intl. Tax) (2022) 185 TR (B) 677 (Mum-Trib) : 2021 TaxPub(DT) 5451 (Mum-Trib) 94 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Jayant Agro Organics Ltd. v. Addl. CIT (2022) 185 TR (B) 681 (Mum-Trib) : 2021 TaxPub(DT) 5181 (Mum-Trib) 97 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sandvik Ab v. Asstt. CIT (2022) 185 TR (B) 678 (Pune-Trib) : 2021 TaxPub(DT) 3268 (Pune-Trib) 95 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - Recovery : CBIC issues SOPs for recovering tax dues from insolvent companies 106 >>   
CORPORATE LAWS & GST : STATUTES - Due Date for Furnishing FORM GSTR-3B for the Month of April, 2022 Extended till 24th May, 2022—Notification No. 05/2022–Central Tax, dtd. 17-5-2022 [F. No. CBIC-20006/9/2022-GST] 108 >>   
CORPORATE LAWS & GST : STATUTES - Due Date for Depositing Tax in FORM GST PMT-06 for Month of April, 2022 Extended till 27th May, 2022—Notification No. 06/2022–Central Tax, dtd. 17-5-2022 [F. No. CBIC-20006/9/2022-GST] 108 >>   
CORPORATE LAWS & GST : ARTICLES - Demand Order Not Preceded by Form DRC-01 & Form DRC-01A—Validity of —CA. SATYADEV PUROHIT 109 >>   
CORPORATE LAWS & GST : ARTICLES - Understanding the Nidhi (Amendment) Rules, 2022—CA. POONAM GANDHI 113 >>   
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