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TR Vol-187 Issue-3, 19-Sep-2022
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INCOME TAX : NEWS YOU CAN USE - NPS : No need to submit separate form to buy annuity from NPS at retirement 2 >>   
INCOME TAX : NEWS YOU CAN USE - ICAI : CAs should act as ambassador of 'Brand India', help attract investments into country; Piyush Goyal 2 >>   
INCOME TAX : NEWS YOU CAN USE - Tax Collection : Direct tax mop-up jumps 35.5% to Rs 6.48 trillion in FY23; Govt 3 >>   
INCOME TAX : STATUTES - Additional Guidelines for Removal of Difficulties under Sub-Section (2) of Section 194R of the Income Tax Act, 1961—Circular No 18 of 2022, dtd. 13-9-2022 [F.No. 370142/27/2022-TPL] 5 >>   
INCOME TAX : STATUTES - Instructions ITR-3 (A.Y 2022-23)—Instructions for Filling the Particulars in Income-tax Return Form-3 for the Assessment Year 2022-23 relating to the Financial Year 2021-22 9 >>   
INCOME TAX : STATUTES - Instructions ITR-5 (A.Y 2022-23)—Instructions for Filling the Particulars in Income-tax Return Form-5 for the Assessment Year 2022-23 relating to the Financial Year 2021-22 9 >>   
INCOME TAX : STATUTES - Instructions ITR-6 (A.Y 2022-23)—Instructions for Filling the Particulars in Income-tax Return Form-6 for the Assessment Year 2022-23 relating to the Financial Year 2021-22 9 >>   
INCOME TAX : STATUTES - Instructions ITR-7 (A.Y 2022-23)—Instructions for filling the particulars in Income-tax Return Form-7 for the Assessment Year 2022-23 relating to the Financial Year 2021-22 10 >>   
INCOME TAX : STATUTES - Section 118—Income Tax Authorities—Sub-ordinate Authorities—Notification No. 106/2022, dtd. 2-9-2022 [F. No. 279/Misc./66/2014-ITJ(Pt.)] 10 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches on Prominent Business Groups in Maharashtra—Press Release, dtd. 9-9-2022 10 >>   
INCOME TAX : STATUTES - Direct Tax Collections for F.Y. 2022-23 up to 08-09-2022—Press Release, dtd. 9-9-2022 11 >>   
INCOME TAX : STATUTES - Income Tax (30th Amendment) Rules, 2022—Substitution of Rule 121A and Form No. 52A—Notification No. 109/2022, dtd. 14-9-2022 [F. No. 370142/ 44/2022-TPL] 11 >>   
INCOME TAX : SUBSCRIBER’S QUERIES - Tax deduction at source—Under section 195—Two purchasers—Need for separate TAN 14 >>   
INCOME TAX : ARTICLES - Decoding Clause 44 of Form 3CD—CA. VINAY GANDHI BILLAPATI 15 >>   
INCOME TAX : ARTICLES - Time Limit For Revision—Whether to Run from the Original Assessment or Reassessment—CA. MANOJ GUPTA 18 >>   
INCOME TAX : CASE LAW DIGESTS - A.M. Rathinam v. Asstt. CIT (2022) 187 TR (A) 308 (Chen-Trib) : 2022 TaxPub(DT) 490 (Chenn-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Adyar Ananda Bhavan Sweets India (P) Ltd. v. ACIT (2022) 187 TR (A) 273 (Chen-Trib) : 2022 TaxPub(DT) 4 (Chenn-Trib) : (2022) 193 ITD 460 (Chenn-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - Alpana Verma v. Pr. CIT (2022) 187 TR (A) 306 (Ind-Trib) : 2022 TaxPub(DT) 8 (Ind-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Artemis Education & Research Foundation v. CIT (Exemptions) (2022) 187 TR (A) 262 (Del-Trib) : 2022 TaxPub(DT) 12 (Del-Trib) : (2022) 192 ITD 173 (Del-Trib) 31 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Arvind Srinivasan (2022) 187 TR (A) 284 (Chen-Trib) : 2021 TaxPub(DT) 642 (Chenn-Trib) : (2021) 86 ITR (Trib) 84 (Chenn-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - ASUS India (P) Ltd. v. Asstt. CIT (2022) 187 TR (A) 300 (Mum-Trib) : 2022 TaxPub(DT) 1725 (Mum-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Bhagawanji Harish v. DCIT (2022) 187 TR (A) 274 (Bang-Trib) : 2022 TaxPub(DT) 154 (Bang-Trib) 43 >>   
INCOME TAX : CASE LAW DIGESTS - Bombay Oil (P) Ltd. v. Dy. CIT (2022) 187 TR (A) 286 (Mum-Trib) : 2022 TaxPub(DT) 304 (Mum-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - C.M. Gopal v. Dy. CIT (2022) 187 TR (A) 284 (Hyd-Trib) : 2021 TaxPub(DT) 2387 (Hyd-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Classic Auto Tubes Ltd. v. Addl. CIT (2022) 187 TR (A) 268 (Del-Trib) : 2022 TaxPub(DT) 117 (Del-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Divya Capital One (P) Ltd. v. Asstt. CIT & Anr. (2022) 187 TR (A) 259 (Del-HC) : 2022 TaxPub(DT) 3427 (Del-HC) 27 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Indo Rama Industries Ltd. (2022) 187 TR (A) 266 (Del-Trib) : 2022 TaxPub(DT) 33 (Del-Trib) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Western Agri Seeds Ltd. (2022) 187 TR (A) 278 (Ahd-Trib) : 2022 TaxPub(DT) 354 (Ahd-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Environmental & Social Research Organisation v. CIT(E) (2022) 187 TR (A) 263 (Chen-Trib) : 2022 TaxPub(DT) 27 (Chenn-Trib) 32 >>   
INCOME TAX : CASE LAW DIGESTS - HDFC Bank Ltd. v. Dy. CIT (2022) 187 TR (A) 264 (Mum-Trib) : 2022 TaxPub(DT) 1019 (Mum-Trib) 32 >>   
INCOME TAX : CASE LAW DIGESTS - Hindustan Copper Ltd. v. Dy. CIT (2022) 187 TR (A) 278 (Kol-Trib) : 2022 TaxPub(DT) 318 (Kol-Trib) 47 >>   
INCOME TAX : CASE LAW DIGESTS - Hiteshbhai Popatbhai Sakariya v. ITO (2022) 187 TR (A) 288 (Srt-Trib) : 2022 TaxPub(DT) 228 (Surat Bench) 57 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Sarojini Ramaswamy (2022) 187 TR (A) 311 (Mad-HC) : 2022 TaxPub(DT) 1819 (Mad-HC) : (2022) 441 ITR 674 (Mad) 80 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Stella Maris Church Malpe (2022) 187 TR (A) 261 (Bang-Trib) : 2022 TaxPub(DT) 190 (Bang-Trib) 30 >>   
INCOME TAX : CASE LAW DIGESTS - J.K. Fenner (India) Ltd. v. Jt./Asstt. CIT (2022) 187 TR (A) 264 (Chen-Trib) : 2022 TaxPub(DT) 1131 (Chenn-Trib) 33 >>   
INCOME TAX : CASE LAW DIGESTS - Jagmohan Singh v. Dy. CIT (2022) 187 TR (A) 272 (Chd-Trib) : 2022 TaxPub(DT) 229 (Chd-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - Karnavati Engineering Ltd. v. Asstt. CIT (2022) 187 TR (A) 270 (Ahd-Trib) : 2021 TaxPub(DT) 3487 (Ahd-Trib) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Lakshmanan v. ITO (2022) 187 TR (A) 294 (Chen-Trib) : 2021 TaxPub(DT) 2530 (Chn-Trib) : (2021) 189 ITD 499 (Chn-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - M. Hanumantha Rao v. Asstt. CIT (2022) 187 TR (A) 276 (Bang-Trib) : 2022 TaxPub(DT) 42 (Bang-Trib) 45 >>   
INCOME TAX : CASE LAW DIGESTS - M. Kiran Kumar v. Asstt. CIT (2022) 187 TR (A) 259 (Chen-Trib) : 2022 TaxPub(DT) 586 (Chenn-Trib) 29 >>   
INCOME TAX : CASE LAW DIGESTS - Malik Movies Organiser (P). Ltd. v. Addl. CIT (2022) 187 TR (A) 310 (Del-Trib) : 2022 TaxPub(DT) 134 (Del-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Mavani Developers v. ITO (2022) 187 TR (A) 301 (Rajkot-Trib) : 2022 TaxPub(DT) 252 (Rkt-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Neon Metals Impex (P) Ltd. v. Pr. CIT (2022) 187 TR (A) 304 (Mum-Trib) : 2022 TaxPub(DT) 245 (Mum-Trib) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Nokia India (P) Ltd. v. Addl. CIT (2022) 187 TR (A) 280 (Del-Trib) : 2022 TaxPub(DT) 507 (Del-Trib) 48 >>   
INCOME TAX : CASE LAW DIGESTS - Ocimum Bio Solutions India Ltd. v. ITO (2022) 187 TR (A) 307 (Hyd-Trib) : 2022 TaxPub(DT) 359 (Hyd-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Perfetti Van Melle India (P) Ltd. v. Asstt. CIT (2022) 187 TR (A) 276 (Del-Trib) : 2022 TaxPub(DT) 52 (Del-Trib) 44 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Chemplast Sanmar Ltd. (2022) 187 TR (A) 261 (Mad-HC) : 2022 TaxPub(DT) 427 (Mad-HC) 29 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. STC Developer (P) Ltd. (2022) 187 TR (A) 299 (Del-HC) : 2022 TaxPub(DT) 422 (Del-HC) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Prahari Agency (P) Ltd. v. ITO (2022) 187 TR (A) 270 (Chen-Trib) : 2021 TaxPub(DT) 6355 (Chenn-Trib) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Puri Hotel (P) Ltd. v. Addl. CIT (2022) 187 TR (A) 275 (Ori-HC) : 2022 TaxPub(DT) 412 (Ori-HC) 43 >>   
INCOME TAX : CASE LAW DIGESTS - Ravi Kanaiyalal Sheth v. Asstt. CIT & Ors. (2022) 187 TR (A) 297 (Bom-H) : 2022 TaxPub(DT) 450 (Bom-HC) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Ravindranath Kancherla v. ACIT (2022) 187 TR (A) 303 (Hyd-Trib) : 2022 TaxPub(DT) 788 (Hyd-Trib) 40 >>   
INCOME TAX : CASE LAW DIGESTS - Sameer Granites (P) Ltd. v. Asstt. CIT (2022) 187 TR (A) 300 (Bang-Trib) : 2022 TaxPub(DT) 357 (Bang-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Sanjay Devkinandan Gupta v. UOI & Anr. (2022) 187 TR (A) 297 (Bom-HC) : 2022 TaxPub(DT) 437 (Bom-HC) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Shardha Nand Sharma v. ITD (CPC) (2022) 187 TR (A) 273 (Del-Trib) : 2022 TaxPub(DT) 153 (Del-Trib) 42 >>   
INCOME TAX : CASE LAW DIGESTS - Small Industries Development Bank of India v. Central Board of Direct Taxes, Ministry of Finance (2022) 187 TR (A) 293 (Bom-HC) : 2022 TaxPub(DT) 81 (Bom-HC) : (2022) 441 ITR 80 (Bom) : (2022) 285 Taxman 113 (Bom) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Spandana Sphoorty Financials Ltd. v. Dy. CIT (2022) 187 TR (A) 265 (Hyd-Trib) : 2021 TaxPub(DT) 6372 (Hyd-Trib) 33 >>   
INCOME TAX : CASE LAW DIGESTS - Sudhir Angre v. ITO (2022) 187 TR (A) 290 (Pune-Trib) : 2022 TaxPub(DT) 784 (Pune-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Sunil Vishambaharnath Tiwari v. ITO (2022) 187 TR (A) 292 (Nag-Trib) : 2022 TaxPub(DT) 393 (Nag-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Suresh Bansal v. Dy. CIT (2022) 187 TR (A) 290 (Del-Trib) : 2022 TaxPub(DT) 331 (Del-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Syed Sikander Ali v. ITO (2022) 187 TR (A) 285 (Hyd-Trib) : 2021 TaxPub(DT) 5004 (Hyd-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - Technova Tapes India (P) Ltd. v. Dy. CIT (2022) 187 TR (A) 280 (Bang-Trib) : 2022 TaxPub(DT) 299 (Bang-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - WNS Global Services (P) Ltd. v. Asstt. CIT (2022) 187 TR (A) 261 (Mum-Trib) : 2022 TaxPub(DT) 519 (Mum-Trib) 29 >>   
INTERNATIONAL TAXATION : ARTICLE - No Material or Evidence that Assessee was Having any Business Connection in India—Possibility of Additions to Declared Income—AKHILESH KUMAR SAH 82 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. DIT v. Asia Today Ltd. (2022) 187 TR (B) 321 (Mum-Trib) : 2021 TaxPub(DT) 6579 (Mum-Trib) 89 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - ASUS India (P) Ltd. v. Asstt. CIT (2022) 187 TR (B) 332 (Mum-Trib) : 2022 TaxPub(DT) 1725 (Mum-Trib) 100 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - BBC World Service India (P) Ltd. v. Dy. CIT (2022) 187 TR (B) 330 (Del-Trib) : 2022 TaxPub(DT) 277 (Del-Trib) 99 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Bekaert Industries (P) Ltd. v. Dy. CIT (2022) 187 TR (B) 334 (Pune-Trib) : 2022 TaxPub(DT) 276 (Pune-Trib) : (2022) 93 ITR (Trib) 462 (Pune-Trib) 102 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Bharat Vijaykumar Jain (HUF) v. Dy. CIT (2022) 187 TR (B) 331 (Bang-Trib) : 2022 TaxPub(DT) 1386 (Bang-Trib) : (2022) 95 ITR (Trib) 122 (Bang-Trib) 99 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Euronet Services India (P) Ltd. v. Dy. CIT (2022) 187 TR (B) 326 (Bang-Trib) : 2022 TaxPub(DT) 336 (Bang-Trib) 94 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Honda R & D (India) (P) Ltd. v. Dy. CIT (2022) 187 TR (B) 326 (Del-Trib) : 2022 TaxPub(DT) 891 (Del-Trib) 95 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Neil Soft (P) Ltd. v. Dy. CIT (2022) 187 TR (B) 329 (Pune-Trib) : 2022 TaxPub(DT) 328 (Pune-Trib) 98 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Nokia India (P) Ltd. v. Addl. CIT (2022) 187 TR (B) 331 (Del-Trib) : 2022 TaxPub(DT) 507 (Del-Trib) 100 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Perfetti Van Melle India (P) Ltd. v. Asstt. CIT (2022) 187 TR (B) 324 (Del-Trib) : 2022 TaxPub(DT) 52 (Del-Trib) 93 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Qualcom Technologies Inc. v. Dy. CIT (2022) 187 TR (B) 323 (Del D'-Trib) : 2022 TaxPub(DT) 709 (Del 'D'-Trib) : (2022) 93 ITR (Trib) 13 (Del 'D'-Trib) 92 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Tibco Software B.V. v. Dy. CIT (2022) 187 TR (B) 322 (Pune-Trib) : 2022 TaxPub(DT) 555 (Pune-Trib) 91 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Vanderlande Industries (P) Ltd. v. Asstt. CIT (2022) 187 TR (B) 321 (Pune-Trib) : 2022 TaxPub(DT) 1263 (Pune-Trib) 90 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - WNS Global Services (P) Ltd. v. Asstt. CIT (2022) 187 TR (B) 325 (Mum-Trib) : 2022 TaxPub(DT) 519 (Mum-Trib) 94 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - MCA : SFIO arrests 'mastermind' behind web of Chinese shell companies 104 >>   
CORPORATE LAWS & GST : STATUTES - Companies (Removal of Names of Companies From The Register of Companies) Second Amendment Rules, 2022—Amendment in Form Nos. STK-1, STK-5 and STK-5A—Notification G.S.R. 658 (E), dtd. 24-8-2022 [F. No. 1/28/2013-CL-V(PART- 106 >>   
CORPORATE LAWS & GST : STATUTES - Companies (Appointment and Qualification of Directors) Third Amendment Rules, 2022—Substitution of Form Nos. DIR-3-KYC and Web-Form DIR-3-KYC-WEB—Notification G.S.R. 662(E), dtd. 29-8-2022 [F. No. 8/4/2018-CL-I- PART I] 106 >>   
CORPORATE LAWS & GST : STATUTES - Companies (Acceptance of Deposits) Amendment Rules, 2022—Amendment in Rule 16; Substitution of Form Nos. DPT-3 and DPT-4—Notification G.S.R. 663(E), dtd. 29-8-2022 [F. No. 01/8/2013-CL-V (Vol. VI)] 107 >>   
CORPORATE LAWS & GST : STATUTES - Companies (Registration of Charges) Second Amendment Rules, 2022—Insertion of Rule 13; Substitution of Form Nos. CHG-1, CHG-4, CHG-6, CHG-8 and CHG-9—Notification G.S.R. 664(E), dtd. 29-8-2022 [F. No. 01/10/2013-CL-V] 108 >>   
CORPORATE LAWS & GST : ARTICLES - Assessee Deposited 10% of Disputed Tax During Appeal—Validity of Garnishee Notice for Recovery of Tax—PURNENDU SAHAI 110 >>   
CORPORATE LAWS & GST : ARTICLES - Physical Verification of Registered Office Address of Company: Enforcement of Procedure Compelling Companies to have Office at Registered Addresses —PRAGYA LALWANI 113 >>   
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