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TR Vol-187 Issue-4, 26-Sep-2022
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INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : IBBI to fix minimum fee slabs from Oct 1 for insolvency professionals 2 >>   
INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : IBBI fixes timelines for the liquidation process to reduce delays 3 >>   
INCOME TAX : NEWS YOU CAN USE - MSMEs : Finance Minister Sitharaman nudges India Inc to clear unpaid dues of MSMEs 3 >>   
INCOME TAX : STATUTES - Guidelines for Compounding of Offences under the Income Tax Act, 1961—Guidelines, dtd. 16-09-2022 [F.No. 285/08/2014-IT(Inv.V)/196] 6 >>   
INCOME TAX : STATUTES - CBDT Issues Revised Guidelines for Compounding of Offences Under the Income Tax Act, 1961—Press Release, dtd. 17-9-2022 21 >>   
INCOME TAX : STATUTES - Gross Direct Tax Collections for the Financial Year (FY) 2022-23 Register a Growth of 30%—Press Release, dtd. 18-9-2022 22 >>   
INCOME TAX : STATUTES - Income Tax (31st Amendment) Rules, 2022—Insertion of Rule 12AD—Amendment of ITR-6—Insertion of Form ITR-A—Notification No. 110/2022, dtd. 19-9-2022 [F.No. 370142/41/2022-TPL] 22 >>   
INCOME TAX : ARTICLES - Purchase of Immovable Property From Non-Residents—Certain TDS Related Issues—CA. NISHA BHANDARI 25 >>   
INCOME TAX : ARTICLES - Clarifying the Law or Drafting the Law Using Clarifications?—SRIVATSAN RANGANATHAN 28 >>   
INCOME TAX : CASE LAW DIGESTS - Ashok Kumar B. Chowatia v. Jt. CIT (2022) 187 TR (A) 420 (Mad-HC) : 2021 TaxPub(DT) 2452 (Mad-HC) : (2021) 435 ITR 449 (Mad) : (2021) 281 Taxman 405 (Mad) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Karan Kothari Jewellers (P) Ltd. (2022) 187 TR (A) 405 (Nag-Trib) : 2022 TaxPub(DT) 577 (Nag-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Krishak Bharti Cooperative Ltd. (2022) 187 TR (A) 386 (Del-Trib) : 2022 TaxPub(DT) 907 (Del-Trib) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Punjab & Sind Bank (2022) 187 TR (A) 386 (Del-Trib) : 2022 TaxPub(DT) 542 (Del-Trib) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Bennett Coleman & Company Ltd. v. Dy. CIT (2022) 187 TR (A) 412 (Bom-HC) : 2022 TaxPub(DT) 868 (Bom-HC) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Bharath Wind Farm Ltd. v. Dy. CIT (2022) 187 TR (A) 388 (Chen-Trib) : 2022 TaxPub(DT) 854 (Chenn-Trib) : (2022) 194 ITD 636 (Chenn-Trib) 40 >>   
INCOME TAX : CASE LAW DIGESTS - Centum Finance Ltd. v. National Faceless Assessment Centre (2022) 187 TR (A) 409 (Del-HC) : 2022 TaxPub(DT) 841 (Del-HC) : (2021) 283 Taxman 232 (Del) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Chhotubhai Vitthalbhai Patel v. Dy. CIT (2022) 187 TR (A) 408 (Ahd-Trib) : 2022 TaxPub(DT) 623 (Ahd-Trib) : (2022) 97 ITR (Trib) 265 (Ahd-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Biocon Ltd. (2022) 187 TR (A) 396 (Kar-HC) : 2022 TaxPub(DT) 835 (Karn-HC) 48 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Manna Trust (2022) 187 TR (A) 424 (Raj-HC) : 2022 TaxPub(DT) 674 (Raj-HC) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Commercial Auto Sales (P) Ltd. v. Dy. CIT (2022) 187 TR (A) 389 (All-Trib) : 2022 TaxPub(DT) 861 (All-Trib) 42 >>   
INCOME TAX : CASE LAW DIGESTS - Delhi International Airport Ltd. v. Pr. CIT (2022) 187 TR (A) 387 (Karn-HC) : 2022 TaxPub(DT) 693 (Karn-HC) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Deshi Lohana v. ITO (E) (2022) 187 TR (A) 383 (Ahd-Trib) : 2022 TaxPub(DT) 75 (Ahd-Trib) 36 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mohan Sukhani (2022) 187 TR (A) 418 (JP-Trib) : 2022 TaxPub(DT) 734 (Jp-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Vedartha Entertainment Ltd. (2022) 187 TR (A) 403 (Mum-Trib) : 2022 TaxPub(DT) 558 (Mum-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Ezhome Service Co-Operative Bank Ltd. v. ITO (2022) 187 TR (A) 410 (Ker-HC) : 2022 TaxPub(DT) 804 (Ker-HC) : (2021) 283 Taxman 567 (Ker) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Ghansham Dass v. Dy. CIT (2022) 187 TR (A) 394 (Chandigarh-Trib) : 2022 TaxPub(DT) 899 (Chd-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Globe Capital Foundation v. National E-Assessment Centre (2022) 187 TR (A) 411 (Del-HC) : 2022 TaxPub(DT) 829 (Del-HC) : (2021) 283 Taxman 411 (Del) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Indian Sulphacid Industries Ltd. v. Pr. CIT (2022) 187 TR (A) 423 (Chd-Trib) : 2021 TaxPub(DT) 1219 (Chd-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Indus Towers Ltd. (Formerly Known as Bharati Infratel Ltd.) v. Dy. CIT (2022) 187 TR (A) 389 (Del-Trib) : 2022 TaxPub(DT) 35 (Del-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - Institute of Chemical Technology v. Dy. DIT (2022) 187 TR (A) 425 (Mum-Trib) : 2022 TaxPub(DT) 385 (Mum-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Himtaj Builders (P) Ltd. (2022) 187 TR (A) 404 (Del-Trib) : 2022 TaxPub(DT) 780 (Del-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. RKKR Shiksha Foundation (2022) 187 TR (A) 384 (Del-Trib) : 2022 TaxPub(DT) 953 (Del-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Time Bound Contracts (P) Ltd. (2022) 187 TR (A) 417 (Del-Trib) : 2022 TaxPub(DT) 556 (Del-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Jindal Steel & Power Ltd. v. Addl. CIT (2022) 187 TR (A) 381 (Del-Trib) : 2022 TaxPub(DT) 892 (Del-Trib) : (2022) 97 ITR (Trib) 516 (Del-Trib) 33 >>   
INCOME TAX : CASE LAW DIGESTS - Kotak Mahindra Bank Ltd. v. Dy. CIT (2022) 187 TR (A) 396 (Bang-Trib) : 2022 TaxPub(DT) 526 (Bang-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - Macrotech Developers Ltd. v. Asstt. CIT (2022) 187 TR (A) 415 (Bom-HC) : 2022 TaxPub(DT) 903 (Bom-HC) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Mansukhbhai Nanjibhai Bhimani v. ITO (2022) 187 TR (A) 400 (Surat-Trib) : 2022 TaxPub(DT) 495 (Surat Bench) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Megri Soft Ltd. v. Asstt. CIT (2022) 187 TR (A) 420 (Chd-Trib) : 2022 TaxPub(DT) 933 (Chd-Trib) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Mohit Singh v. Jt. CIT (2022) 187 TR (A) 427 (Del-Trib) : 2022 TaxPub(DT) 2471 (Del-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - NSL Renewable Power (P) Ltd. v. Asstt. CIT (2022) 187 TR (A) 422 (Hyd-Trib) : 2022 TaxPub(DT) 761 (Hyd-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Oracle Financial Services Software Ltd. v. Dy. CIT (2022) 187 TR (A) 414 (Bom-HC) : 2022 TaxPub(DT) 675 (Bom-HC) : (2022) 442 ITR 160 (Bom) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Oref Securities (P) Ltd. v. ITO (2022) 187 TR (A) 402 (Ind-Trib) : 2022 TaxPub(DT) 676 (Ind-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Popular Foundations (P) Ltd. v. Asstt. CIT (2022) 187 TR (A) 398 (Chen-Trib) : 2022 TaxPub(DT) 241 (Chenn-Trib) 51 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Sarojini M. Kushe (2022) 187 TR (A) 399 (Karn-HC) : 2022 TaxPub(DT) 625 (Karn-HC) : (2022) 442 ITR 327 (Karn) : (2022) 286 Taxman 253 (Karn) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Rajendra P. Jain v. Dy. CIT (2022) 187 TR (A) 426 (Mum-Trib) : 2022 TaxPub(DT) 568 (Mum-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Rajiv Gupta v. ITO (2022) 187 TR (A) 397 (Del-Trib) : 2022 TaxPub(DT) 248 (Del-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Rakesh Shantilal Shah v. ITO (2022) 187 TR (A) 401 (Mum-Trib) : 2022 TaxPub(DT) 911 (Mum-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - Ratna Cafe v. Asstt. CIT (2022) 187 TR (A) 416 (Chen-Trib) : 2022 TaxPub(DT) 863 (Chenn-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Reeford Ventures (P) Ltd. v. Dy. CIT (2022) 187 TR (A) 390 (Chan-Trib) : 2022 TaxPub(DT) 843 (Chd-Trib) 43 >>   
INCOME TAX : CASE LAW DIGESTS - Sankanwar Singh v. AO (2022) 187 TR (A) 392 (Chd-Trib) : 2022 TaxPub(DT) 920 (Chd-Trib) 44 >>   
INCOME TAX : CASE LAW DIGESTS - Shoreline Hotel (P) Ltd. v. Dy. CIT (2022) 187 TR (A) 427 (Mum-Trib) : 2022 TaxPub(DT) 913 (Mum-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Sterling & Wilson (P) Ltd. v. Asstt. CIT & Ors. (2022) 187 TR (A) 412 (Bom-HC) : 2022 TaxPub(DT) 464 (Bom-HC) : (2022) 285 Taxman 468 (Bom) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Uflex Ltd. v. Asstt. CIT (2022) 187 TR (A) 381 (Del-Trib) : 2022 TaxPub(DT) 680 (Del-Trib) 34 >>   
INCOME TAX : CASE LAW DIGESTS - Varsha Jitendra Tekwani v. ITO (2022) 187 TR (A) 426 (Ahd-Trib) : 2022 TaxPub(DT) 491 (Ahd-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Vemula Narasimha Rao v. Asstt. CIT (2022) 187 TR (A) 408 (Hyd-Trib) : 2021 TaxPub(DT) 1598 (Hyd-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Vikram Bodhraj Tanna v. Asstt. CIT (2022) 187 TR (A) 416 (Mum-Trib) : 2022 TaxPub(DT) 534 (Mum-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Volantis Technologies (P) Ltd. v. Dy. CIT (2022) 187 TR (A) 391 (Bang-Trib) : 2022 TaxPub(DT) 870 (Bang-Trib) : (2022) 193 ITD 543 (Bang-Trib) 44 >>   
INTERNATIONAL TAXATION : ARTICLE - TNMM used by Assessee, Though Revenue Applying PSM as MAM, to Benchmark the International Transaction of Payment of Royalty, Whether Correct?—AKHILESH KUMAR SAH 82 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - MCA : Govt revises definition of small cos; reduced compliance burden for firms 90 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : ASBA for secondary market in the works: SEBI chairperson Madhabi Puri Buch 91 >>   
CORPORATE LAWS & GST : STATUTES - Guidelines for Filing/Revising TRAN-1/TRAN-2 in Terms of Order dated 22-07-2022 & 02-09-2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.—Circular No. 180/12/2022-GST, dtd. 9-9-2 92 >>   
CORPORATE LAWS & GST : STATUTES - Guidelines for Launching of Prosecution Under The Central Goods & Services Tax Act, 2017, Reg.—Instruction No. 04/2022-23, dtd. 1-9-2022, GST-Investigation Wing [GST/INV/Instructions/2021-22] 95 >>   
CORPORATE LAWS & GST : ARTICLES - Procedure for Filing Application for Rectification of Mistake under GST—NARENDRA KUMAR 103 >>   
CORPORATE LAWS & GST : ARTICLES - Amendments in Rate of Tax on Services—CA. AKASH PHOPHALIA 107 >>   
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