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TR Vol-186 Issue-3, 18-Jul-2022
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INCOME TAX : STATUTES - Corrigendum to Notification No. 60/2022, dtd. 10-6-2022—Notification No. 78/2022, dtd. 4-7-2022 [F. No. 187/3/2020-ITA-I] 2 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community—Uttar Pradesh Electricity Regulatory Commission, Notified—Notification No. 79/2022, dtd. 6-7-2022 [F. No. 300196/38/2021-ITA-I] 2 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community—Bihar Electricity Regulatory Commission, Notified—Notification No. 81/2022, dtd. 8-7-2022 [F. No. 300196/14/2021-ITA-I] 3 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches on Pharmaceutical Manufacturers and Distributors in Haryana and Delhi-NCR—Press Release, dtd. 8-7-2022 3 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Odisha—Press Release, dtd. 7-7-2022 4 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches on two Real Estate Groups of Bengaluru and Hyderabad—Press Release, dtd. 11-7-2022 4 >>   
INCOME TAX : STATUTES - Income Tax (21st Amendment) Rules, 2022—Insertion of New Rule 21AL—Other Conditions Required to be Fulfilled by the Original Fund Referred Under Section 47(viiad)—Notification No. 80/2022, dtd. 8-7-2022 [F. No. 370142/11/2022-TPL] 5 >>   
INCOME TAX : SUBSCRIBER’S QUERIES - Business Income Under Section 28(iv)—Foreign trip to dealers 6 >>   
INCOME TAX : ARTICLES - TDS on Income From Virtual Digital Assets—CA. MANOJ GUPTA 7 >>   
INCOME TAX : ARTICLES - Grant of Provisional Registration to Already Registered Trust—Whether Justified—CA. NISHA BHANDARI 21 >>   
INCOME TAX : CASE LAW DIGESTS - Advik Hi-Tech (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 271 (Pune-Bench) : 2021 TaxPub(DT) 1692 (Pune-Trib) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Alok Kumar Kapoor v. Dy. CIT (2022) 186 TR (A) 291 (Del-Trib) : 2022 TaxPub(DT) 1785 (Del-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - Apex Realities v. ITO (2022) 186 TR (A) 293 (Ind-Trib) : 2021 TaxPub(DT) 5133 (Ind-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Pride Residency (P) Ltd. (2022) 186 TR (A) 310 (Del-Trib) : 2022 TaxPub(DT) 53 (Del-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - B. Banamber & Co. v. CIT (2022) 186 TR (A) 316 (Ctk-Trib) : 2022 TaxPub(DT) 2450 (Ctk-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Bal Swaroop Agarwal v. ITO (2022) 186 TR (A) 280 (JP-Trib) : 2022 TaxPub(DT) 2753 (JP- Trib) 45 >>   
INCOME TAX : CASE LAW DIGESTS - Bentley Nevada Inc. v. Dy. CIT (2022) 186 TR (A) 302 (Del 'D'-Trib) : 2022 TaxPub(DT) 1852 (Del 'D'-Trib) : (2022) 94 ITR (Trib) 503 (Del 'D'-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Bharat Aluminium Co. Ltd. v. Union of India & Ors. (2022) 186 TR (A) 300 (Del-HC) : 2022 TaxPub(DT) 2078 (Del-HC) : (2022) 442 ITR 101 (Del) : (2022) 285 Taxman 447 (Del) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Cavinkare (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 265 (Chen-Trib) : 2021 TaxPub(DT) 5672 (Chenn-Trib) 29 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Krupanidhi Education Trust (2022) 186 TR (A) 265 (Karn-HC) : 2021 TaxPub(DT) 6250 (Karn-HC) : (2022) 441 ITR 154 (Karn) 30 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Sociedade De Fomento Industrial (P) Ltd. (2022) 186 TR (A) 315 (SC) : 2022 TaxPub(DT) 828 (SC) : (2021) 283 Taxman 6 (SC) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Coca-Cola India (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 304 (Bom-HC) : 2021 TaxPub(DT) 6571 (Bom-HC) : (2022) 440 ITR 20 (Bom) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Commercial Auto Sales (P) Ltd. v. Asstt. DIT (2022) 186 TR (A) 279 (All-Trib) : 2022 TaxPub(DT) 866 (All-Trib) 44 >>   
INCOME TAX : CASE LAW DIGESTS - Doodhganga Credit Souharda Sahakari Ltd. v. ITO (2022) 186 TR (A) 298 (Pnji-Trib) : 2022 TaxPub(DT) 2332 (Panaji-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Acme Computers Ltd. (2022) 186 TR (A) 309 (Del-Trib) : 2022 TaxPub(DT) 1529 (Del-Trib) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Dr. D.Y. Patil Educational Enterprises Charitable Trust (2022) 186 TR (A) 266 (Mum-Trib) : 2022 TaxPub(DT) 1557 (Mum-Trib) 31 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. International Cargo Terminals & Infrastructure (P) Ltd. (2022) 186 TR (A) 269 (Mum-Trib) : 2021 TaxPub(DT) 5760 (Mum-Trib) 34 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Ksheer Sagar Developers (P) Ltd. (2022) 186 TR (A) 275 (JP-Trib) : 2021 TaxPub(DT) 5196 (Jp-Trib) 40 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mitali R. Lakhanpal (2022) 186 TR (A) 306 (Mum 'D'-Trib) : 2022 TaxPub(DT) 2082 (Mum 'D'-Trib) : (2022) 194 ITD 424 (Mum 'D'-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Opus Projects Ltd. (2022) 186 TR (A) 285 (Del-Trib) : 2021 TaxPub(DT) 420 (Del-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Spirit Infrapower & Multiventures (P) Ltd. (2022) 186 TR (A) 299 (Mum-Trib) : 2022 TaxPub(DT) 2059 (Mum-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Uniquest Infra Ventures (P) Ltd. (2022) 186 TR (A) 271 (Del-Trib) : 2022 TaxPub(DT) 591 (Del-Trib) 36 >>   
INCOME TAX : CASE LAW DIGESTS - Gayatrishakti Paper & Boards Ltd. v. Dy CIT (2022) 186 TR (A) 269 (Surat-Trib) : 2021 TaxPub(DT) 5596 (Surat-Trib) 33 >>   
INCOME TAX : CASE LAW DIGESTS - Gurumauli Nagari Sahkari Pat Sanstha Marya Sangola v. Pr. CIT (2022) 186 TR (A) 318 (Pune-Trib) : 2022 TaxPub(DT) 523 (Pune-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Havells India Ltd. v. Dy. CIT (2022) 186 TR (A) 277 (Del-Trib) : 2021 TaxPub(DT) 418 (Del-Trib) 42 >>   
INCOME TAX : CASE LAW DIGESTS - HCL Comnet Ltd. v. Dy. CIT (2022) 186 TR (A) 272 (Del-Trib) : 2021 TaxPub(DT) 4741 (Del-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Brijesh Raithatha (2022) 186 TR (A) 313 (Mum-Trib) : 2022 TaxPub(DT) 2452 (Mum-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Jana Urban Services v. Dy. CIT (2022) 186 TR (A) 281 (Bang-Trib) : 2021 TaxPub(DT) 5906 (Bang-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - KEMA India (P) Ltd. v. ITO (2022) 186 TR (A) 311 (Del-Trib) : 2022 TaxPub(DT) 2276 (Del-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Late Shri Satpal Singh (Represented By Satnam Singh) v. ACIT (2022) 186 TR (A) 293 (Jp-Trib) : 2021 TaxPub(DT) 5605 (Jaipur-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - Manav Mangal Society v. Dy. CIT (2022) 186 TR (A) 267 (Chd-Trib) : 2021 TaxPub(DT) 3216 (Chd-Trib) 31 >>   
INCOME TAX : CASE LAW DIGESTS - P. Purandhara Reddy v. Asstt. CIT (2022) 186 TR (A) 283 (Bang-Trib) : 2022 TaxPub(DT) 1943 (Bang-Trib) 48 >>   
INCOME TAX : CASE LAW DIGESTS - PCI Ltd. v. Asstt. CIT (2022) 186 TR (A) 276 (Del-Trib) : 2022 TaxPub(DT) 192 (Del-Trib) 40 >>   
INCOME TAX : CASE LAW DIGESTS - Raj Kumar & Ors. v. ITO & Ors. (2022) 186 TR (A) 279 (Del-Trib) : 2022 TaxPub(DT) 2081 (Del 'G'-Trib) 43 >>   
INCOME TAX : CASE LAW DIGESTS - Randox Laboratories India (P) Ltd. v. Asstt. CIT (2022) 186 TR (A) 290 (Bang-Trib) : 2022 TaxPub(DT) 769 (Bang-Trib) : (2022) 94 ITR (Trib) 163 (Bang-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Sanjay Chemicals v. ITO (2022) 186 TR (A) 273 (Mum-Trib) : 2022 TaxPub(DT) 657 (Mum-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Saraf Silk Exports (P) Ltd. v. ITO (2022) 186 TR (A) 303 (Kol-Trib) : 2022 TaxPub(DT) 1663 (Kol-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Senator Travels (P) Ltd. v. ITO (2022) 186 TR (A) 282 (Del-Trib) : 2022 TaxPub(DT) 658 (Del-Trib) 47 >>   
INCOME TAX : CASE LAW DIGESTS - Shree Shyam Designs (P) Ltd. v. Asstt. DIT (2022) 186 TR (A) 278 (Bang-Trib) : 2022 TaxPub(DT) 1224 (Bang-Trib) : (2022) 194 ITD 528 (Bang-Trib) 42 >>   
INCOME TAX : CASE LAW DIGESTS - Silver Arch Builders & Developers v. Dy. CIT (2022) 186 TR (A) 284 (Mum-Trib) : 2021 TaxPub(DT) 5954 (Mum-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - T. Lekha v. Pr. CIT (2022) 186 TR (A) 317 (Coch-Trib) : 2022 TaxPub(DT) 2399 (Coch-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Trishul Hi-Tech Industries v. Dy. CIT (2022) 186 TR (A) 297 (Patna-Trib) : 2022 TaxPub(DT) 2153 (Pat-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Universal Stone Crushing Co. Dala v. ITO (2022) 186 TR (A) 276 (All-Trib) : 2021 TaxPub(DT) 3341 (All-Trib) : (2021) 190 ITD 415 (All-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - UOI v. Ashish Agarwal (2022) 186 TR (A) 304 (SC) : 2022 TaxPub(DT) 3105 (SC) : (2022) 444 ITR 1 (SC) : (2022) 286 Taxman 183 (SC) 70 >>   
INTERNATIONAL TAXATION : ARTICLES - Whether the Rectification of Mistake by DRP on an Application by TPO can be Made?—AKHILESH KUMAR SAH 84 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. Viacom18 Media (P) Ltd. (2022) 186 TR (B) 336 (Mum-Trib) : 2022 TaxPub(DT) 881 (Mum-Trib) 100 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Cable News Network Inc. v. Dy. CIT (2022) 186 TR (B) 328 (Del-Trib) : 2022 TaxPub(DT) 1549 (Del-Trib) 92 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Gracemac Corporation (2022) 186 TR (B) 330 (Del-Trib) : 2022 TaxPub(DT) 1990 (Del-HC) 94 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy CIT v. HSBC Bank (Mauritius) Ltd. (2022) 186 TR (B) 330 (Mum-Trib) : 2021 TaxPub(DT) 5701 (Mum-Trib) 95 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Havells India Ltd. v. Dy. CIT (2022) 186 TR (B) 333 (Del-Trib) : 2021 TaxPub(DT) 418 (Del-Trib) 98 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Kellogg India (P) Ltd. v. Asstt. CIT (2022) 186 TR (B) 332 (Mum-Trib) : 2022 TaxPub(DT) 1587 (Mum-Trib) 97 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Lloyd's Register Asia (India Branch Office) v. Dy. CIT (2022) 186 TR (B) 335 (Mum-Trib) : 2021 TaxPub(DT) 5856 (Mum-Trib) 99 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - PCI Ltd. v. Asstt. CIT (2022) 186 TR (B) 331 (Del-Trib) : 2022 TaxPub(DT) 192 (Del-Trib) 96 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Quest Software International Ltd. v. Dy. CIT (International Taxation) (2022) 186 TR (B) 328 (Bang-Trib) : 2021 TaxPub(DT) 4839 (Bang-Trib) 93 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Randox Laboratories India (P) Ltd. v. Asstt. CIT (2022) 186 TR (B) 332 (Bang-Trib) : 2022 TaxPub(DT) 769 (Bang-Trib) : (2022) 94 ITR (Trib) 163 (Bang-Trib) 96 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - CBIC to issue SOP for GST summons to stop harassment of businesses 102 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST 2.0 may be free of jurisdiction: Vivek Johri, chairman, CBIC 102 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - Panel on GST Appellate Tribunal formed, to submit report by month-end 104 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - Pre-packaged, pre-labelled food items to attract same rate of GST as branded, says CBIC Chief Johri 104 >>   
CORPORATE LAWS & GST : ARTICLES - Validity of Detention Under Section 129 of CGST Act On Mere Suspicion of Mis-Classification of Goods—D. RAMACHANDRA RAO 106 >>   
CORPORATE LAWS & GST : ARTICLES - Frequently Asked Questions on LLP—TAXPUB CREATIVE CELL 111 >>   
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