| INCOME TAX : NEWS YOU CAN USE - PFRDA : Fixed investment tenor of 10 years under guaranteed return scheme: PFRDA |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/ Trust/Community—Central Registry of Securitisation Asset Reconstruction and Security Interest of India Notified—Notification No. 107/2022, dtd. 5-9-2022 [F. No. 300196/25/2018-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/ Trust/Community—Haryana Electricity Regulatory Commission Notified—Notification No. 108/2022, dtd. 5-9-2022 [F. No. 300196/25/2022-ITA-I] |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Charitable Trust—Option to accumulate—Filing of Form No. 9A |
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| INCOME TAX : ARTICLES - Recent Guidelines Regarding Compounding of Offences Under Income Tax Act, 1961—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Remembering the Deeming Fiction in Unabsorbed Depreciation—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - Whether the Late Filing of Required Documents Disentitles Assessee from Availing Benefit of Section 11 of the IT Act?—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - Alkem Laboratories Ltd. v. Pr. CIT (2022) 187 TR (A) 563 (Pat-Trib) : 2022 TaxPub(DT) 2088 (Pat-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Allabaksha Mehaboob Mulla v. ITO (2022) 187 TR (A) 530 (Pune-Trib) : 2022 TaxPub(DT) 3725 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Amit Singh v. Dy. CIT (2022) 187 TR (A) 508 (Jp-trib) : 2022 TaxPub(DT) 2337 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Anjan Shivraju Prakash v. ITO (2022) 187 TR (A) 520 (Mum-Trib) : 2022 TaxPub(DT) 2446 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asha Ahuja v. ITO (2022) 187 TR (A) 494 (Del-Trib) : 2022 TaxPub(DT) 4098 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashutosh Chandrakant Patel v. Asstt. CIT (2022) 187 TR (A) 556 (Srt-Trib) : 2022 TaxPub(DT) 3849 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT (Exemptions) v. Vyakti Vikas Kendra India (2022) 187 TR (A) 499 (Ahd-Trib) : 2021 TaxPub(DT) 5819 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Ashok Kumar (2022) 187 TR (A) 504 (Del-Trib) : 2021 TaxPub(DT) 3823 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. DLF Utilities Ltd. (2022) 187 TR (A) 503 (Del-Trib) : 2022 TaxPub(DT) 2559 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Raj Kumar Shambhudayal Agrawal (2022) 187 TR (A) 536 (Ind-Trib) : 2022 TaxPub(DT) 1145 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Rajesh Khemchand Tharwani (2022) 187 TR (A) 554 (Srt-Trib) : 2022 TaxPub(DT) 2847 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Saroj Parwal (2022) 187 TR (A) 534 (JP-Trib) : 2022 TaxPub(DT) 1911 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Supreme Ceramics Ltd. (2022) 187 TR (A) 517 (Del-Trib) : 2022 TaxPub(DT) 1799 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Vedula Venkata Ramana (2022) 187 TR (A) 550 (Hyd-Trib) : 2022 TaxPub(DT) 1001 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Atish Singla v. ITO (2022) 187 TR (A) 527 (Del-Trib) : 2022 TaxPub(DT) 2548 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - BG Exploration & Production India Ltd. v. Dy. CIT (2022) 187 TR (A) 510 (DDN-Trib) : 2022 TaxPub(DT) 2451 (Dehradun-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - BMC Software India (P) Ltd. v. Dy. CIT (2022) 187 TR (A) 514 (Pune-Trib) : 2022 TaxPub(DT) 4103 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Carmel Softech (P) Ltd. v. ITO (2022) 187 TR (A) 515 (Chen-Trib) : 2022 TaxPub(DT) 3604 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chalet Hotels Ltd. v. Dy. CIT (2022) 187 TR (A) 542 (Mum-Trib) : 2022 TaxPub(DT) 4116 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Charu Agarwal v. Dy. CIT (2022) 187 TR (A) 523 (Del-Trib) : 2022 TaxPub(DT) 1231 (Del-Trib) : (2022) 194 ITD 478 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Corporation LLP v. ITO (2022) 187 TR (A) 507 (Ahd-Trib) : 2022 TaxPub(DT) 1229 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dignity Education Society v. CIT (2022) 187 TR (A) 543 (Raipur-Trib) : 2022 TaxPub(DT) 4039 (Raipur Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT (E) v. Audyogik Shikshan Mandal (2022) 187 TR (A) 501 (Pune-Trib) : 2022 TaxPub(DT) 1867 (Pune-Trib) : (2022) 195 ITD 153 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Anant Auto (2022) 187 TR (A) 515 (JP-Trib) : 2022 TaxPub(DT) 3215 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Avinash Kantilal Jain (2022) 187 TR (A) 496 (Pat-Trib) : 2022 TaxPub(DT) 3539 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Gautamswani Enterprises (2022) 187 TR (A) 535 (Ind-Trib) : 2022 TaxPub(DT) 2912 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Indranil Sanjaybhai Rajyaguru (2022) 187 TR (A) 524 (Rajkot-Trib) : 2022 TaxPub(DT) 2918 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. TNG Retail (P) Ltd. (2022) 187 TR (A) 553 (Del-Trib) : 2022 TaxPub(DT) 1806 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - E-Land Systems (P) Ltd. v. ITO (2022) 187 TR (A) 541 (Bang-Trib) : 2022 TaxPub(DT) 1878 (Bang-Trib) : (2022) 194 ITD 541 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Enviro Control (P) Ltd. v. National E Assessment Centre (2022) 187 TR (A) 552 (Guj-HC) : 2022 TaxPub(DT) 3061 (Guj-HC) : (2022) 445 ITR 119 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Genesis Color (P). Ltd. v. Dy. CIT (2022) 187 TR (A) 502 (Del-Trib) : 2022 TaxPub(DT) 3066 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gyanchand M. Bardia v. ITO (2022) 187 TR (A) 525 (Ahd-Trib) : 2022 TaxPub(DT) 2374 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hiren Himmatsingh Rathod v. ITO (2022) 187 TR (A) 522 (Ahd-Trib) : 2022 TaxPub(DT) 2777 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hotel Ajay International v. Asstt. CIT (2022) 187 TR (A) 551 (All-Trib) : 2022 TaxPub(DT) 2262 (All-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Centre for Rural Reconstruction through Social Action (2022) 187 TR (A) 496 (Visakhapatnam-Trib) : 2022 TaxPub(DT) 3981 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Chawli Devi (2022) 187 TR (A) 495 (Chandigarh-Trib) : 2021 TaxPub(DT) 2835 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Devyani Dharmendra Shah (2022) 187 TR (A) 527 (Ahd-Trib) : 2022 TaxPub(DT) 4115 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. G. Maria Augustin (2022) 187 TR (A) 518 (Chne-Trib) : 2022 TaxPub(DT) 2773 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. GRA Enterprises (2022) 187 TR (A) 494 (Del-Trib) : 2022 TaxPub(DT) 1274 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. MVL Credit Holdings & Leasing Ltd. (2022) 187 TR (A) 503 (Del-Trib) : 2022 TaxPub(DT) 1766 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Radha Govind Build Estate (P) Ltd. (2022) 187 TR (A) 548 (JP-Trib) : 2022 TaxPub(DT) 569 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Ramanathan Vasantha Priya (2022) 187 TR (A) 555 (Chen-Trib) : 2022 TaxPub(DT) 2832 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Sondhi Charitable Hospital Society (2022) 187 TR (A) 493 (Del-Trib) : 2022 TaxPub(DT) 1477 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. T. Bhavani Devi (2022) 187 TR (A) 492 (Chen-Trib) : 2022 TaxPub(DT) 2999 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Zaheerahmed Khatizama Khan (2022) 187 TR (A) 549 (Mum-Trib) : 2022 TaxPub(DT) 3938 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jain Sangh Parabdi Khayu Trustee v. Dy. CIT (2022) 187 TR (A) 559 (Ahd-Trib) : 2022 TaxPub(DT) 4263 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jeans Knit (P) Ltd. v. Dy. CIT (2022) 187 TR (A) 544 (Bang-Trib) : 2022 TaxPub(DT) 1757 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jitendra Manilal Malkan v. ITO (2022) 187 TR (A) 540 (Ahd-Trib) : 2022 TaxPub(DT) 3999 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kirloskar Industries Ltd. v. Dy. CIT (2022) 187 TR (A) 502 (Pune-Trib) : 2022 TaxPub(DT) 1921 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kotel Properties (P) Ltd. v. ITO (2022) 187 TR (A) 531 (Ahd-Trib) : 2022 TaxPub(DT) 1589 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - M. K. Kempasiddaiah v. ACIT (2022) 187 TR (A) 540 (Bang-Trib) : 2022 TaxPub(DT) 503 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - More Credit Securities (P) Ltd. v. ITO (2022) 187 TR (A) 512 (Del-Trib) : 2022 TaxPub(DT) 765 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Muniyappa Narashimaiah v. ITO (2022) 187 TR (A) 495 (Bang-Trib) : 2022 TaxPub(DT) 2987 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - P. Gautam & Co. v. Dy. CIT (2022) 187 TR (A) 516 (Ahd-Trib) : 2022 TaxPub(DT) 2816 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Parivar Seva Sanstha v. Commissioner, the Municipal Corporation of Chennai (2022) 187 TR (A) 497 (Mad-HC) : 2020 TaxPub(DT) 4590 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pepakayala Veerabhadrarao v. ITO (2022) 187 TR (A) 508 (Vskh-Trib) : 2022 TaxPub(DT) 2719 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Aditya Birla Telecom Ltd. (2022) 187 TR (A) 519 (Bom-HC) : 2022 TaxPub(DT) 1855 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. CPC Logistics Ltd. (2022) 187 TR (A) 521 (Karn-HC) : 2022 TaxPub(DT) 1288 (Karn-HC) : (2022) 286 Taxman 38 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Rajkamal Healds & Reeds (P) Ltd. v. Asstt. DIT (2022) 187 TR (A) 547 (Guj-HC) : 2022 TaxPub(DT) 1952 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ranjani Enterprises (P) Ltd. v. ITO (2022) 187 TR (A) 505 (Chen-Trib) : 2022 TaxPub(DT) 2957 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ravi Normand Nigam Ltd. v. Dy. CIT (2022) 187 TR (A) 557 (Mum-Trib) : 2022 TaxPub(DT) 3913 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sahara City Homes v. ITO (2022) 187 TR (A) 534 (Lkw-Trib) : 2022 TaxPub(DT) 1150 (Luck-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sanatan Dharam Sabha Durga Bhawan v. CIT (E) (2022) 187 TR (A) 501 (Del-Trib) : 2022 TaxPub(DT) 4303 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sanjeev Kumar Goyal v. Asstt. CIT (2022) 187 TR (A) 526 (Chd-Trib) : 2022 TaxPub(DT) 2626 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sujit Majumdar v. ITO (2022) 187 TR (A) 522 (All-Trib) : 2021 TaxPub(DT) 3784 (All-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sukhdev Singh v. ITO (2022) 187 TR (A) 539 (Del-Trib) : 2021 TaxPub(DT) 2956 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sunil Mathur v. ITO (2022) 187 TR (A) 528 (JP-Trib) : 2021 TaxPub(DT) 6126 (Jp-Trib) : (2022) 93 ITR (Trib) 86 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vikrant Happy Homes (P.) Ltd. v. Dy. CIT (2022) 187 TR (A) 516 (Pun-Trib) : 2022 TaxPub(DT) 4024 (Pune 'B'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vision Mines & Minerals (P) Ltd. v. ITO (2022) 187 TR (A) 532 (Raipur-Trib) : 2022 TaxPub(DT) 4054 (Raipur Bench) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Michelin ROH Co. Ltd. (2022) 187 TR (B) 566 (Del ‘D’-Trib) : 2022 TaxPub(DT) 3837 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Muralikrishna Vaddi v. ACIT/Dy. CIT (2022) 187 TR (B) 566 (Visakhapatnam-Trib) : 2022 TaxPub(DT) 4094 (Visakha Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - MCA : Fillip to CSR: Govt relaxes impact assessment fee cap for CSR projects, allows cos to spend over Rs. 50 lakh |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : CBIC offers clarity on classification of cranes for GST, customs duty |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - Companies (Specification of Definition Details) Amendment Rules, 2022—Amendment in Rule 2—Notification G.S.R. 700(E), dtd. 15-9-2022 [F. No. 1/13/2013-CL-V, PART I] |
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| CORPORATE LAWS & GST : STATUTES - MCA Crackdown on Chinese Shell Companies in India—SFIO arrests Mastermind & Chief Plotter—Press Release, dtd. 11-9-2022 |
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| CORPORATE LAWS & GST : STATUTES - MCA Revises Threshold for Paid up Capital of Small Companies—Latest Revision to Facilitate Ease of Doing Business Further and Reduce Compliance Burden on Small Companies—Press Release, dtd. 16-9-2022 |
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| CORPORATE LAWS & GST : ARTICLES - FAQs on Assessment of Unregistered Persons—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Filing/Revising Tran-1 and Tran-2 on GST Portal—Supreme Court Ruling—D.K. SAXENA |
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