| INCOME TAX : NEWS YOU CAN USE - CBDT : CBDT extends last date for filing TDS for non-salaried individuals |
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| INCOME TAX : NEWS YOU CAN USE - Digital Currency : RBI starts pilot of its digital currency, allows 9 banks to use it |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax Return : CBDT proposes common ITR |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax Return : Finance Ministry extends ITR filing deadline for companies till Nov 7 |
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| INCOME TAX : NEWS YOU CAN USE - Tax Collection : Govt likely to surpass FY23 tax collection goal by over $24 billion |
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| INCOME TAX : NEWS YOU CAN USE - Taxation Exemption : Educational trusts for profit cannot claim income tax exemption; SC |
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| INCOME TAX : NEWS YOU CAN USE - Taxation Exemption : Entities involved in trade would cease to be a charitable institution; SC |
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| INCOME TAX : STATUTES - Extension of Due Date for Furnishing Return of Income for the Assessment Year 2022-23—Circular No. 20/2022, dtd. 26-10-2022 [F. No. 225/49/2021/ ITA-11] |
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| INCOME TAX : STATUTES - Order Under Section 119 of The Income Tax Act, 1961—Extension of Due Date to File Form No. 26Q for Second Quarter of Financial Year 2022-23—Circular No. 21/2022, dtd. 27-10-2022 [F.No.275/25/2022-IT(B)] |
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| INCOME TAX : STATUTES - Condonation of Delay Under Section 119(2)(b) of the Income Tax Act, 1961 in Filing of Form No. 10A—Circular No. 22/2022, dtd. 1-11-2022 [F.No. 197/ 93/2022-ITA-1] |
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| INCOME TAX : STATUTES - Draft Common Income Tax Return—Request for Inputs from Stakeholders and the General Public—Draft Common, dtd. 1-11-2022 [F No 370133/16/ 2022-TPL] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/ Authority/Board/ Trusts/Community—H P Electricity Regulatory Commission, Notified—Notification No. 116/2022 dtd. 19-10-2022 [F. No. 300196/33/ 2021-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/ Authority/ Board/Trusts/Community—Kerala State Electricity Regulatory Commission, Notified—Notification No. 117/2022, dtd. 19-10-2022 [F. No. 300196/33/ 2022-ITA-I] |
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| INCOME TAX : STATUTES - Section 35(1)(iii)—Deduction in Respect of sum paid to a Research Association or to a University, College or other Institution to be used for Research in Social Science or Statistical Research—Krea University, Sricity, Chittoor, A. |
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| INCOME TAX : STATUTES - Central Board of Direct Taxes participates in Swachhata Campaign and Special Campaign for Disposal of Pending Matters (SCPDM) 2.0—Press Release, dtd. 20-10-2022 |
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| INCOME TAX : STATUTES - CBDT Participates in the ‘RozgarMela’ Drive—Press Release, dtd. 22-10-2022 |
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| INCOME TAX : STATUTES - CBDT Extends Due Date for Furnishing Return of Income for the Assessment Year 2022-23—Press Release, dtd. 26-10-2022 |
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| INCOME TAX : STATUTES - CBDT Extends Due Date for Filing of TDS Statement in Form 26Q for the Second Quarter of Financial Year 2022-23—Press Release, dtd. 27-10-2022 |
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| INCOME TAX : STATUTES - Central Board of Direct Taxes Concludes the Special Campaign 2.0 by Launching HARIT (Hariyali Achievement Resolution by Income Tax Department) Aaykar Initiative—Press Release, dtd. 31-10-2022 |
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| INCOME TAX : STATUTES - Creation of Vertical Gardens by the Income Tax Department by Using Waste Plastic Bottles—Press Release, dtd. 31-10-2022 |
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| INCOME TAX : STATUTES - HARIT Aaykar Initiative by the Income Tax Department for Increasing Greenery and Creating Micro Forests—Press Release, dtd. 31-10-2022 |
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| INCOME TAX : STATUTES - CBDT Condones Delay in Filing Form No.10A for which the Extended due Date was 31-03-2022—Press Release, dtd. 1-11-2022 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Corporate Taxation—Option under section 115BAA—Set off of previous years losses |
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| INCOME TAX : ARTICLES - Recent Verdict of Supreme Court Regarding Scope of Expression ‘Solely Educational Purposes’ in Context of Section 10(23C)—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Advances Made Not in Course of Business Cannot be Claimed as Bad Debt or Business Expenditure—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Once the Income has been Declared/Filed in the Return of Income, Whether Penalty Under Section 271(1)(c) is Justified?—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - ACIT (E) v. Tibetan Administrative Welfare Society (2022) 188 TR (A) 47 (Del-Trib) : 2022 TaxPub(DT) 2510 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Debabrata Kayal (2022) 188 TR (A) 66 (Kol-Trib) : 2022 TaxPub(DT) 2098 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. South Delhi Promoters Ltd. (2022) 188 TR (A) 75 (Del-Trib) : 2022 TaxPub(DT) 2058 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Alcatel Lucent India Ltd. v. Dy. CIT (2022) 188 TR (A) 45 (Del 'I-1'-Trib) : 2022 TaxPub(DT) 2870 (Delhi I-1 Bench) : (2022) 95 ITR (Trib) 314 (Delhi I-1 Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Ashish Singhal v. ITO (2022) 188 TR (A) 63 (Del-Trib) : 2022 TaxPub(DT) 3536 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Assotech Realty (P) Ltd. v. National E-Assessment Centre Delhi & Anr. (2022) 188 TR (A) 69 (Del-Trib) : 2022 TaxPub(DT) 1978 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Indraprastha Gas Ltd. (2022) 188 TR (A) 50 (Del-Trib) : 2022 TaxPub(DT) 1903 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Saf Impex (2022) 188 TR (A) 61 (Del-Trib) : 2022 TaxPub(DT) 2316 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bengal Tiger Line (India) (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 77 (Mad-HC) : 2022 TaxPub(DT) 1981 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. G.V. Foundations (P). Ltd. (2022) 188 TR (A) 47 (Mad-HC) : 2022 TaxPub(DT) 1883 (Mad-HC) : (2022) 287 Taxman 140 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Venkatachalapathy Education & Charitable Trust (2022) 188 TR (A) 46 (Mad-HC) : 2022 TaxPub(DT) 2379 (Mad-HC) : (2022) 445 ITR 214 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Conduent Business Services India LLP v. Asstt. CIT (2022) 188 TR (A) 45 (Bang-Trib) : 2022 TaxPub(DT) 3057 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Deep Nursing Home & Children Hospital v. Dy. CIT (2022) 188 TR (A) 54 (Chan-trib) : 2022 TaxPub(DT) 2346 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dharmesh Exports v. Dy. CIT (2022) 188 TR (A) 59 (Surt-Trib) : 2022 TaxPub(DT) 3557 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dilip Kumar Panja v. ITO (2022) 188 TR (A) 67 (Kol-Trib) : 2022 TaxPub(DT) 3558 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT (IT) v. Ganpat Singhvi (2022) 188 TR (A) 62 (Mum-Trib) : 2022 TaxPub(DT) 1884 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Balajee Banquets (P). Ltd. (2022) 188 TR (A) 79 (Del-Trib) : 2022 TaxPub(DT) 2551 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Himalayan Auto Era (India) (P) Ltd. (2022) 188 TR (A) 65 (Del-Trib) : 2022 TaxPub(DT) 1895 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Macleods Pharmaceuticals Ltd. (2022) 188 TR (A) 57 (Mum-Trib) : 2022 TaxPub(DT) 3469 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Skyline Infratech (P) Ltd. (2022) 188 TR (A) 81 (Del-Trib) : 2022 TaxPub(DT) 2384 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Star Rays Shivam Chambers (2022) 188 TR (A) 85 (Srt-Trib) : 2021 TaxPub(DT) 5001 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Faith Intertrade v. ITO (2022) 188 TR (A) 86 (Ahm-Trib) : 2022 TaxPub(DT) 1880 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Garrison Engineer (E/M) v. JCIT (TDS) (2022) 188 TR (A) 79 (Agra-Trib) : 2022 TaxPub(DT) 2247 (Agra-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - GM Overseas v. Asstt. CIT (2022) 188 TR (A) 76 (Del-Trrb) : 2022 TaxPub(DT) 2563 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Govindram & Co. v. Asstt. CIT (2022) 188 TR (A) 50 (Mum-Trib) : 2022 TaxPub(DT) 2567 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Grand Reality (P) Ltd. v. ACIT (OSD) & Anr. (2022) 188 TR (A) 74 (Del-HC) : 2022 TaxPub(DT) 1889 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - GTV Tech Sez (P) Ltd. v. ITO (2022) 188 TR (A) 78 (Del-Trib) : 2022 TaxPub(DT) 2258 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Guardian India Solutions (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 55 (Del-Trib) : 2022 TaxPub(DT) 1991 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hactom Agro (P) Ltd. v. National E-Assessment Centre & Ors. (2022) 188 TR (A) 68 (Bom-HC) : 2022 TaxPub(DT) 1892 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Hariom Associates v. ITO (2022) 188 TR (A) 48 (Pune-Trib) : 2022 TaxPub(DT) 2104 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Harminder Kaur v. ITO (2022) 188 TR (A) 84 (Del-Trib) : 2022 TaxPub(DT) 2405 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Harsh Vardhan v. CIT (2022) 188 TR (A) 72 (Asr-Trib) : 2022 TaxPub(DT) 2586 (Amr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - IPATH Technologies (P) Ltd. v. ITO (2022) 188 TR (A) 49 (Chn-Trib) : 2022 TaxPub(DT) 3332 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - JMD Consultant v. Ward-50(1) (2022) 188 TR (A) 55 (Del-Trib) : 2022 TaxPub(DT) 2073 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Laxman Das Jethani v. Pr. CIT (2022) 188 TR (A) 82 (Nag-Trib) : 2022 TaxPub(DT) 2375 (Nag-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - M.R. Enterprises v. ITO (2022) 188 TR (A) 70 (Del-Trib) : 2022 TaxPub(DT) 3241 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Odisha Power Generation Corpn. Ltd. v. Asstt. CIT (2022) 188 TR (A) 64 (Orissa-HC) : 2022 TaxPub(DT) 1941 (Ori-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Omkar Nath v. National Faceless Assessment Centre & Anr. (2022) 188 TR (A) 69 (Del-HC) : 2022 TaxPub(DT) 1942 (Del-HC) : (2022) 287 Taxman 108 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Pitchai Rajagopal Shiva Kumaar v. UOI & Ors. (2022) 188 TR (A) 80 (Mad-HC) : 2022 TaxPub(DT) 2077 (Mad-HC) : (2022) 442 ITR 33 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Plivo Communications (P) Ltd. v. Asstt. CIT (2022) 188 TR (A) 52 (Bang-Trib) : 2022 TaxPub(DT) 2012 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Param Dairy Ltd. (2022) 188 TR (A) 64 (Del-HC) : 2022 TaxPub(DT) 2302 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Radius Engineering Solutions (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 53 (Bang-Trib) : 2022 TaxPub(DT) 2308 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajhans Construction (P) Ltd. v. Asstt. CIT (2022) 188 TR (A) 60 (Srt-Trib) : 2022 TaxPub(DT) 1951 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - S. Rajeswaran v. ACIT (2022) 188 TR (A) 81 (Chen-Trib) : 2022 TaxPub(DT) 2314 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sagar Sanand Infrabuild (P) Ltd. v. ITO (2022) 188 TR (A) 83 (Ahd-Trib) : 2022 TaxPub(DT) 2023 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sangrila Nutri Food Products v. ITO (2022) 188 TR (A) 57 (Luck-Trib) : 2022 TaxPub(DT) 2026 (Luck-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sanjay Kumar Choudhary (HUF) v. Asstt. CIT (2022) 188 TR (A) 70 (Srt-Trib) : 2022 TaxPub(DT) 2232 (Srt- Trib) : (2022) 194 ITD 92 (Srt- Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Saurabh Overseas (P) Ltd. v. ITO (2022) 188 TR (A) 74 (Del-Trib) : 2022 TaxPub(DT) 3484 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sawarn Singh v. ITO (2022) 188 TR (A) 45 (Chd-Trib) : 2022 TaxPub(DT) 2031 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - SGEPL Infrastructure (P) Ltd. v. Asstt. CIT (2022) 188 TR (A) 48 (Raipur-Trib) : 2022 TaxPub(DT) 3919 (Raipur-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shakti Industries v. AO (2022) 188 TR (A) 56 (Chan-Trib) : 2022 TaxPub(DT) 2328 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shiva Credit Souharda Sahakari Niyamit v. ITO (2022) 188 TR (A) 66 (Panaji-Trib) : 2022 TaxPub(DT) 2329 (Panaji-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - State Bank of India v. TRO (2022) 188 TR (A) 87 (Mad-HC) : 2022 TaxPub(DT) 1690 (Mad-HC) : (2022) 441 ITR 516 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Sudhakar Pandey v. Asstt. CIT (2022) 188 TR (A) 59 (All-Trib)(SMC) : 2022 TaxPub(DT) 2236 (All 'SMC'-Trib) : (2022) 193 ITD 557 (All 'SMC'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Swapnil Kumar Jain v. ITO (2022) 188 TR (A) 84 (Rpr-Trib) : 2022 TaxPub(DT) 2398 (Raipur- Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tanna Builders Ltd. v. ITO (2022) 188 TR (A) 72 (Bom-HC) : 2022 TaxPub(DT) 2068 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Transact BPO Services India (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 51 (Bang-Trib) : 2022 TaxPub(DT) 2152 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Trulymadly Matchmakers (P) Ltd. v. ITO (2022) 188 TR (A) 53 (Del-Trib) : 2022 TaxPub(DT) 2415 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Waidhan Engineering & Industries (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 51 (Jab-Trib) : 2022 TaxPub(DT) 2054 (Jab-Trib) : (2022) 195 ITD 104 (Jab-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Alcatel Lucent India Ltd. v. Dy. CIT (2022) 188 TR (B) 100 (Del 'I-1'-Trib) : 2022 TaxPub(DT) 2870 (Delhi I-1 Bench) : (2022) 95 ITR (Trib) 314 (Delhi I-1 Bench) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. National Petroleum Construction Co. (2022) 188 TR (B) 90 (Del-Trib) : 2022 TaxPub(DT) 2801 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Gracemac Corporation (2022) 188 TR (B) 91 (Del-HC) : 2022 TaxPub(DT) 1888 (Del-HC) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Conduent Business Services India LLP v. Asstt. CIT (2022) 188 TR (B) 94 (Bang-Trib) : 2022 TaxPub(DT) 3057 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. India Trimmings (P) Ltd. (2022) 188 TR (B) 93 (Chen-Trib) : 2022 TaxPub(DT) 2779 (Chenn-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Taj TV Ltd. v. Dy. CIT (2022) 188 TR (B) 90 (Mum-Trib) : 2022 TaxPub(DT) 2146 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Trulymadly Matchmakers (P) Ltd. v. ITO (2022) 188 TR (B) 102 (Del-Trib) : 2022 TaxPub(DT) 2415 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Vestas Technology R & D Chennai (P) Ltd. v. Asstt. CIT (2022) 188 TR (B) 94 (Chen-Trib) : 2022 TaxPub(DT) 2807 (Chenn-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Walter Tools India (P) Ltd. v. Asstt. CIT (2022) 188 TR (B) 95 (Pune-Trib) : 2022 TaxPub(DT) 2812 (Pune-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST collection over Rs 1.51 trillion in October, second highest ever |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Healthcare services received at home are GST exempt, rules Kerala authority |
104
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Relief for small biz. Govt sets the ball rolling on decriminalisation of GST Act |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Slow GST portal; CBIC mulls extending Sept returns filing due date |
106
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| CORPORATE LAWS & GST : STATUTES - NFRA Publishes List of Audit Firms/Auditors who have Not Filed Mandatory NFRA-2 Form—Press Release, dtd. 13-10-2022 |
107
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| CORPORATE LAWS & GST : ARTICLES - Guidelines for Furnishing TRAN-1 and TRAN-2 During 1-10-2022 to 30-11-2022—NARENDRA KUMAR |
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| CORPORATE LAWS & GST : ARTICLES - Time of Supply of Mobilization of Advances—PURNENDU SAHAI |
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