| INCOME TAX : NEWS YOU CAN USE - Assessment : Faceless assessment; Fresh SOPs issued to address taxpayers' conflicts |
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| INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : Total 1,999 insolvency cases were going on as of June 2022, says govt |
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| INCOME TAX : NEWS YOU CAN USE - Covid Relief : CBDT notifies condition for claiming tax exemption for receiving ex-gratia amount due to Covid 19 |
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| INCOME TAX : NEWS YOU CAN USE - SEZ : Govt plans infrastructure status for SEZs; move to ease financing norms |
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| INCOME TAX : STATUTES - Reduction of Time Limit for Verification of Income Tax Return (ITR) from within 120 days to 30 days of Transmitting the Data of ITR Electronically—Notification No. 05 of 2022, dtd. 29-7-2022 |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority /Board/Trust/Community—Telangana State Pollution Control Board, Notified —Notification No. 88/2022, dtd. 2-8-2022 [F. No. 300196/19/2017-ITA-I] |
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| INCOME TAX : STATUTES - Section 47(viiab)—Transactions not Regarded as Transfer—Bullion Depository Receipt with underlying Bullion Notified for the Purposes of Section 47(viiab)(d)—Notification No. 89/2022, dtd. 3-8-2022 [F. No. 370142 /26/2019-TPL-Part(1)] |
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| INCOME TAX : STATUTES - Section 17(2), First Proviso—Perquisites not Liable to Tax—Covid Relief—Sum paid by the Employer in Respect of any Expenditure Actually Incurred by the Employee on his Medical Treatment or Treatment of any Member of his Family—Conditions Regarding Exemption—Notification No. 90/2022, dtd. 5-8-2022 [F. No. 370142/31/2022-TPL (Part-2)] |
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| INCOME TAX : STATUTES - Section 56(2)(x)—First Proviso—Money Received from any Person—Exemption from Taxability—Conditions Regarding Exemption with Respect to Covid Relief [Amending notification number 16/2020 dated 05.03.2020]—Notification No. 91/2022, dtd. 5-8-2022 [F. No. 370142/ 31/2022-TPL (Part-2)] |
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| INCOME TAX : STATUTES - Section 56(2)(x)—First Proviso—Money Received from any Person—Exemption from Taxability—Conditions Regarding Exemption with Respect to Covid Relief—Notification No. 92/2022, dtd. 5-8-2022 [F. No. 370142/ 31/2022-TPL (Part-2)] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specified Income of Specified Person—Sovereign Wealth Fund—Qatar Holding LLC, Notified—Notification No. 93/2022, dtd. 5-8-2022 [F. No. 500/SWF3/S10(23FE)/FT&TR-II(Pt.3)] |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Mumbai—Press Release, dtd. 5-8-2022 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches on Healthcare Provider Groups in Haryana and Delhi-NCR—Press Release, dtd. 3-8-2022 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Tamil Nadu—Press Release, dtd. 6-8-2022 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Madhya Pradesh—Press Release, dtd. 10-8-2022 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Rajasthan—Press Release, dtd. 11-8-2022 |
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| INCOME TAX : STATUTES - Income Tax (24th Amendment) Rules, 2022—–Insertion of Rule 17AA—CBDT Notifies Books and Other Documents to be Maintained by Charitable Trusts and Other Exempt Entities—Notification No. 94/2022, dtd. 10-8-2022 [F. No. 370142/34/2022-TPL] |
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| INCOME TAX : ARTICLES - Maintenance of Books of Accounts by Trusts and Exempt Institutions—Law and Procedure Regarding—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Amendment via Faceless Appeal Scheme, 2021 Regarding Hearing Opportunity—Whether Retrospective—CA. NISHA BHANDARI |
40
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| INCOME TAX : ARTICLES - Expenses Incurred for a Prohibited Work But Incurred Pursuant to a Statutory/Court Order—Whether Allowable—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - Aroon Facilitation Management Services (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 755 (Del-Trib) : 2022 TaxPub(DT) 283 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashutosh Bhargava v. Pr. CIT (2022) 186 TR (A) 794 (JP-Trib) : 2022 TaxPub(DT) 731 (Jp-Trib) |
95
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Moon Beverages Ltd. (2022) 186 TR (A) 772 (Del-Trib) : 2022 TaxPub(DT) 758 (Del-Trib) |
73
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| INCOME TAX : CASE LAW DIGESTS - Bajaj Foods Ltd. v. ITO (2022) 186 TR (A) 754 (Ahd-Trib) : 2022 TaxPub(DT) 1544 (Ahd-Trib) |
55
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| INCOME TAX : CASE LAW DIGESTS - Bennett Coleman & Co. Ltd. v. Dy. CIT (2022) 186 TR (A) 791 (Bom-HC) : 2022 TaxPub(DT) 112 (Bom-HC) : (2022) 441 ITR 25 (Bom) |
91
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| INCOME TAX : CASE LAW DIGESTS - Bhartiya Samruddhi Finance Ltd. v. Dy. CIT (2022) 186 TR (A) 786 (Del-Trib) : 2022 TaxPub(DT) 19 (Del-Trib) |
86
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| INCOME TAX : CASE LAW DIGESTS - Bhaskar Roy v. ITO (2022) 186 TR (A) 792 (Kol-Trib) : 2022 TaxPub(DT) 552 (Kol-Trib) : (2022) 193 ITD 668 (Kol-Trib) |
92
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| INCOME TAX : CASE LAW DIGESTS - Canon India (P) Ltd. v. Asstt. CIT (2022) 186 TR (A) 790 (Del-Trib) : 2021 TaxPub(DT) 5883 (Del-Trib) |
91
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| INCOME TAX : CASE LAW DIGESTS - Chain Singh Mundra v. ITO (2022) 186 TR (A) 766 (Chd-Trib) : 2022 TaxPub(DT) 628 (Chd-Trib) |
67
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| INCOME TAX : CASE LAW DIGESTS - Chidambaram Lathadevi v. ITO (2022) 186 TR (A) 798 (Chen-Trib) : 2022 TaxPub(DT) 2206 (Chenn-Trib) |
98
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| INCOME TAX : CASE LAW DIGESTS - Connectwell Industries (P). Ltd. v. Dy. CIT (2022) 186 TR (A) 781 (Bom-HC) : 2022 TaxPub(DT) 1984 (Bom-HC) |
82
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| INCOME TAX : CASE LAW DIGESTS - D. Suneeta v. Dy. CIT (2022) 186 TR (A) 769 (Mad-HC) : 2022 TaxPub(DT) 2097 (Mad-HC) |
70
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| INCOME TAX : CASE LAW DIGESTS - Davinder Kaur Marwah v. ITO (2022) 186 TR (A) 785 (Del-Trib) : 2022 TaxPub(DT) 1730 (Del-Trib) |
85
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| INCOME TAX : CASE LAW DIGESTS - Deepak Electronics v. ITO (2022) 186 TR (A) 789 (Chandigarh-Trib) : 2022 TaxPub(DT) 754 (Chd-Trib) |
90
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| INCOME TAX : CASE LAW DIGESTS - Dharmendra Gupta (HUF) v. ITO (2022) 186 TR (A) 787 (Raj-HC) : 2021 TaxPub(DT) 6696 (Raj-HC) : (2022) 285 Taxman 484 (Raj) |
88
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| INCOME TAX : CASE LAW DIGESTS - Dushyant Kumar Tyagi v. Dy. CIT (2022) 186 TR (A) 757 (JP-Trib) : 2022 TaxPub(DT) 1672 (Jp-Trib) |
58
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. ASR Engineering & Projects Ltd. (2022) 186 TR (A) 762 (Hyd-Trib) : 2022 TaxPub(DT) 281 (Hyd-Trib) |
62
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Ensco Maritime Ltd. (2022) 186 TR (A) 764 (Del-Trib) : 2022 TaxPub(DT) 383 (Del-Trib) |
64
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Finolex Cables Ltd. (2022) 186 TR (A) 751 (Pune-Trib) : 2022 TaxPub(DT) 515 (Pune-Trib) |
52
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Kasliwal Trucking (P) Ltd. (2022) 186 TR (A) 767 (Ind-Trib) : 2022 TaxPub(DT) 40 (Ind-Trib) |
68
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mitsui & Co. (2022) 186 TR (A) 764 (Del-Trib) : 2022 TaxPub(DT) 494 (Del-Trib) : (2022) 94 ITR (Trib) 34 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ferro Concrete Con. India (P). Ltd. v. Dy. CIT (2022) 186 TR (A) 784 (Ind-Trib) : 2021 TaxPub(DT) 5894 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gautam Kumar v. Asstt. CIT (2022) 186 TR (A) 780 (Del-Trib) : 2021 TaxPub(DT) 5478 (Del-Trib) |
81
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| INCOME TAX : CASE LAW DIGESTS - Gemological Institute of America Inc. v. Asstt. CIT (2022) 186 TR (A) 778 (Mum-Trib) : 2022 TaxPub(DT) 1256 (Mum-Trib) |
80
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| INCOME TAX : CASE LAW DIGESTS - Gopal Kumar Goyal v. Dy. CIT (2022) 186 TR (A) 796 (Del-Trib) : 2022 TaxPub(DT) 2256 (Del-Trib) |
97
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| INCOME TAX : CASE LAW DIGESTS - Hitech Corporation Ltd. v. Asstt. CIT (2022) 186 TR (A) 782 (Bom-HC) : 2022 TaxPub(DT) 2105 (Bom-HC) |
82
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| INCOME TAX : CASE LAW DIGESTS - Infosys BPM Ltd. v. Jt. CIT (2022) 186 TR (A) 781 (Bang-Trib) : 2021 TaxPub(DT) 5344 (Bang-Trib) |
81
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| INCOME TAX : CASE LAW DIGESTS - John Cockerill India Ltd. v. UOI & Ors. (2022) 186 TR (A) 782 (Ker-HC) : 2022 TaxPub(DT) 2112 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Kanoria Chemicals & Industries Ltd. v. Addl. CIT (2022) 186 TR (A) 750 (Kol-Trib) : 2021 TaxPub(DT) 6074 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kantilal Kataria v. Dy. CIT (Central) (2022) 186 TR (A) 774 (Ind-Trib) : 2021 TaxPub(DT) 5480 (Ind-Trib) |
75
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| INCOME TAX : CASE LAW DIGESTS - Karti P. Chidambaram v. Pr. DIT (Investigation) (2022) 186 TR (A) 747 (Mad-HC) : 2021 TaxPub(DT) 3584 (Mad-HC) : (2021) 436 ITR 340 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Lav Narang v. Pr. CIT (2022) 186 TR (A) 795 (Ind-Trib) : 2022 TaxPub(DT) 918 (Ind-Trib) |
96
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| INCOME TAX : CASE LAW DIGESTS - Manipur Motors v. Asstt. CIT (2022) 186 TR (A) 761 (Kol-Trib) : 2022 TaxPub(DT) 392 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - N.J. Eco-Build (P) Ltd. v. Pr. CIT (2022) 186 TR (A) 795 (Srt-Trib) : 2022 TaxPub(DT) 1602 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - National Hospital v. Dy. CIT (2022) 186 TR (A) 756 (Jabl-Trib) : 2022 TaxPub(DT) 2974 (Jab-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nilkamal Ltd. v. Asstt. CIT (2022) 186 TR (A) 752 (Mum-Trib) : 2021 TaxPub(DT) 5927 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - P.M. Bhimani Orgochem (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 753 (Ahd-Trib) : 2022 TaxPub(DT) 195 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pandit Deendayal Upadhyaya Shekhawati University v. CIT (2022) 186 TR (A) 750 (Jp-Trib) : 2022 TaxPub(DT) 2364 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Paramjeet Singh v. Dy. CIT (2022) 186 TR (A) 757 (Chd-Trib) : 2022 TaxPub(DT) 2127 (Chd-Trib) |
57
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| INCOME TAX : CASE LAW DIGESTS - Parvinbhai Bhikhabhai Ghoghari v. ITO (2022) 186 TR (A) 768 (Surat-Trib) : 2021 TaxPub(DT) 4990 (Srt-Trib) |
69
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. St. Joseph's Monastery (2022) 186 TR (A) 749 (Karn-HC) : 2022 TaxPub(DT) 1101 (Karn-HC) |
50
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| INCOME TAX : CASE LAW DIGESTS - Prabhat Telecom (India) Ltd. v. Dy. CIT (2022) 186 TR (A) 763 (Mum-Trib) : 2021 TaxPub(DT) 5737 (Mum-Trib) |
63
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| INCOME TAX : CASE LAW DIGESTS - Prakash F Singh v. ITO (2022) 186 TR (A) 797 (Srt-Trib) : 2022 TaxPub(DT) 373 (Surat Bench) |
98
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| INCOME TAX : CASE LAW DIGESTS - Ram Prasad Verma Purva Madhyamic Vidhyalay Sonai v. ACIT (2022) 186 TR (A) 791 (Agra-Trib) : 2022 TaxPub(DT) 2408 (Agra-Trib) |
92
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| INCOME TAX : CASE LAW DIGESTS - Rama Bajaj v. ITO (2022) 186 TR (A) 752 (JP-Trib) : 2021 TaxPub(DT) 5194 (Jp-Trib) |
53
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| INCOME TAX : CASE LAW DIGESTS - Ramesh Bhojprasad Gupta v. ITO (2022) 186 TR (A) 785 (Surat-Trib) : 2022 TaxPub(DT) 1609 (Srt-Trib) |
86
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| INCOME TAX : CASE LAW DIGESTS - Ravi Goenka v. Asstt. DIT (2022) 186 TR (A) 760 (JP-Trib) : 2022 TaxPub(DT) 391 (Jp-Trib) |
60
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| INCOME TAX : CASE LAW DIGESTS - Reliable Global Venture (P) Ltd. v. ITO (2022) 186 TR (A) 771 (Ind-Trib) : 2022 TaxPub(DT) 1611 (Ind-Trib) |
72
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| INCOME TAX : CASE LAW DIGESTS - Ritin Goel v. ITO (2022) 186 TR (A) 769 (Lkw-Trib) : 2022 TaxPub(DT) 1268 (Luck-Trib) |
69
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| INCOME TAX : CASE LAW DIGESTS - Royal Inframart (P) Ltd. v. ITO (2022) 186 TR (A) 771 (Del-Trib) : 2022 TaxPub(DT) 1452 (Del-Trib) |
71
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| INCOME TAX : CASE LAW DIGESTS - Sanskruti Enterprises v. Dy. CIT (2022) 186 TR (A) 792 (Surat-Trib) : 2021 TaxPub(DT) 3905 (Surat Bench) |
93
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| INCOME TAX : CASE LAW DIGESTS - Saroj Arora v. ITO (2022) 186 TR (A) 765 (Del-Trib) : 2022 TaxPub(DT) 659 (Del-Trib) : (2022) 94 ITR (Trib) 698 (Del-Trib) |
66
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| INCOME TAX : CASE LAW DIGESTS - Shanti Sales India (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 774 (Chd-Trib) : 2022 TaxPub(DT) 482 (Chd-Trib) |
74
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| INCOME TAX : CASE LAW DIGESTS - Shriram EPC Ltd. v. Asstt. CIT (2022) 186 TR (A) 786 (Chen-Trib) : 2021 TaxPub(DT) 4401 (Chenn-Trib) |
87
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| INCOME TAX : CASE LAW DIGESTS - Slum Rehabilitation Authority v. Dy. DIT(E) (2022) 186 TR (A) 783 (Bom-HC) : 2022 TaxPub(DT) 2056 (Bom-HC) |
84
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| INCOME TAX : CASE LAW DIGESTS - Sree Karumariamman Granites v. Asstt. CIT (2022) 186 TR (A) 747 (Mad-HC) : 2021 TaxPub(DT) 6644 (Mad-HC) : (2022) 440 ITR 537 (Mad) |
47
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| INCOME TAX : CASE LAW DIGESTS - SRS Mining v. Dy. CIT (2022) 186 TR (A) 788 (Mad-HC) : 2021 TaxPub(DT) 5962 (Mad-HC) |
88
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| INCOME TAX : CASE LAW DIGESTS - Sukhvinder Singh v. ITO (2022) 186 TR (A) 755 (Jp-Trib) : 2022 TaxPub(DT) 2859 (Jp-Trib) |
56
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| INCOME TAX : CASE LAW DIGESTS - Surinder Pal Singh v. Pr. CIT (2022) 186 TR (A) 793 (Chd 'B'-Trib) : 2022 TaxPub(DT) 1851 (Chd 'B'-Trib) : (2022) 94 ITR (Trib) 458 (Chd 'B'-Trib) |
94
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| INCOME TAX : CASE LAW DIGESTS - Swiss Reinsurance Company Ltd. v. Dy. CIT (2022) 186 TR (A) 776 (Mum-Trib) : 2021 TaxPub(DT) 4001 (Mum-Trib) |
77
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| INCOME TAX : CASE LAW DIGESTS - Synergics v. Dy. CIT (2022) 186 TR (A) 759 (Bang-Trib) : 2021 TaxPub(DT) 6335 (Bang-Trib) |
60
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| INCOME TAX : CASE LAW DIGESTS - Vinko Auto Industries Ltd. v. Dy. CIT (2022) 186 TR (A) 758 (Asr-Trib) : 2022 TaxPub(DT) 97 (Amr-Trib) |
59
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| INCOME TAX : CASE LAW DIGESTS - Visnagar Nagrik Shakari Bank Ltd. v. Dy. CIT (2022) 186 TR (A) 748 (Ahd 'C'-Trib) : 2021 TaxPub(DT) 6360 (Ahd 'C'-Trib) : (2021) 191 ITD 681 (Ahd 'C'-Trib) |
49
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| INCOME TAX : CASE LAW DIGESTS - Win Laboratories Ltd. v. Asstt. CIT (2022) 186 TR (A) 777 (Bom-HC) : 2021 TaxPub(DT) 6615 (Bom-HC) |
78
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : CBIC clarifies on GST to be levied on EVs, mangoes, cattle feed |
100
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : FM defends handling of inflation, says GST regime hasn't raised tax burden |
100
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : PM pushes states to boost GST collection at NITI governing council meet |
102
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Supreme Court wants states to make DIN mandatory for GST officers |
103
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| CORPORATE LAWS & GST : STATUTES - Clarification on Spending of CSR Funds for "Har Ghar Tiranga" Campaign—General Circular No. 8/2022, dtd. 26-7-2022 [F. No.05/04/2022-CSR] |
105
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| CORPORATE LAWS & GST : STATUTES - National Financial Reporting Authority Appointment of Part-Time Members (Amendment), Rules, 2022—Amendment in Rule 2—Notification G.S.R. 602(E), dtd. 22-7-2022 [F.No. NFRA-05/6/2018-NFRA-MCA] |
105
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| CORPORATE LAWS & GST : STATUTES - National Company Law Appellate Tribunal—Constitution of—Appointment of Judicial and Technical Member in NCLAT—Notification S.O. 3462(E), dtd. 22-7-2022[File No. A-12023/4/2019-AD.IV] |
105
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| CORPORATE LAWS & GST : STATUTES - National Financial Reporting Authority (NFRA)—Constitution of—Full Time Member—Appointment of—Notification S.O. 3376(E), dtd. 22-7-2022 [F.No.NFRA-05/4/2021-COMP-MCA] |
105
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| CORPORATE LAWS & GST : ARTICLES - A Bird's Eye View of Recent Clarifications Issued by CBIC Under GST—P. NARAYANAN |
106
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| CORPORATE LAWS & GST : ARTICLES - Recovery of Notice Pay from Employees is Not Taxable—VISHAMBHAR DAYAL |
112
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