| INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : Govt asks state-owned firms to consider insolvency court to shut units |
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| INCOME TAX : NEWS YOU CAN USE - Budget 2023 : FM Nirmala Sitharaman holds a pre-budget meeting with stakeholders |
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| INCOME TAX : NEWS YOU CAN USE - Budget 2023 : Govt plans changes in capital gains tax in Budget 2023, says report |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person—Sovereign Wealth Fund—Public Investment Fund, Notified—Notification No. 125/2022, dtd. 16-11-2022 [F. No. 500/SWF2/S10(23FE)/FT&TR-II(Pt.1) |
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| INCOME TAX : STATUTES - Income Tax Department Conducts Search Actions in Karnataka—Press Release, dtd. 17-11-2022 |
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| INCOME TAX : STATUTES - Search and Seizure Action by Income Tax Department in Bihar—Press Release, dtd. 22-11-2022 |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Educational trust—Re-registration—Time limit |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Section 12AB—Registered trust—Society running School Bus—Effect of Supreme Court judgment in New Noble case |
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| INCOME TAX : ARTICLES - For Applicability of Section 56(2)(viib)—Share Issue and Receipt of Consideration Shall Fall in Same Year—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Supplementary Commission Received by Travel Agents from Airlines whether Attract TDS Under Section 194H—Recent Decision of Supreme Court—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Whether the Registration Once Granted Under Section 12AA can be Cancelled on the Basis of Same set of Provisions of the Trust on which Registration was Given?—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - A.C. Paul Agricultural Co. (P) Ltd. v. Addl. DIT (2022) 188 TR (A) 399 (Kol-Trib) : 2022 TaxPub(DT) 1006 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Adarsh Shiksha Sansthan v. ITO (2022) 188 TR (A) 386 (Del-Trib) : 2022 TaxPub(DT) 3853 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ajith Padival v. Dy. CIT (2022) 188 TR (A) 398 (Bang-Trib) : 2022 TaxPub(DT) 1119 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Akhil Lodha v. ITO (2022) 188 TR (A) 425 (Srt-Trib) : 2022 TaxPub(DT) 2444 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Ajitnath Reality (P) Ltd. (2022) 188 TR (A) 384 (Ind-Trib) : 2022 TaxPub(DT) 960 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Indian Farmer Fertilizer Co-operative Ltd. (2022) 188 TR (A) 389 (Del-Trib) : 2022 TaxPub(DT) 2265 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Indus League Clothing Ltd. (2022) 188 TR (A) 393 (Bang-Trib) : 2022 TaxPub(DT) 376 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Kraft Laminate (2022) 188 TR (A) 411 (Ahd-Trib) : 2022 TaxPub(DT) 1999 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Lemon Tree Hotels Ltd. (2022) 188 TR (A) 391 (Del-Trib) : 2022 TaxPub(DT) 399 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Modi Rubber Ltd. (2022) 188 TR (A) 440 (Del-Trib) : 2022 TaxPub(DT) 1075 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sunshine Infraestate (P) Ltd. (2022) 188 TR (A) 417 (All-Trib) : 2022 TaxPub(DT) 3821 (All-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. WSP Consultants India (P.) Ltd. (2022) 188 TR (A) 404 (Del 'F'-Trib) : 2022 TaxPub(DT) 4865 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bhowmick Raj Singh v. Jt. CIT (2022) 188 TR (A) 443 (Rpr-Trib) : 2022 TaxPub(DT) 1670 (Raipur-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Charu Aggarwal v. Dy. CIT (2022) 188 TR (A) 421 (Chd-Trib) : 2022 TaxPub(DT) 2556 (Chd-Trib) : (2022) 96 ITR (Trib) 66 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Crest Composites & Plastics (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 395 (Ahd-Trib) : 2022 TaxPub(DT) 1553 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - DCIT v. Barclays Technology Centre India (P) Ltd. (2022) 188 TR (A) 405 (Pune-Trib) : 2021 TaxPub(DT) 339 (Pune-Trib) : (2021) 187 ITD 632 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. BCH Electric Ltd. (2022) 188 TR (A) 394 (Kol-Trib) : 2022 TaxPub(DT) 2553 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. D.Y. Patil Educational Academy (2022) 188 TR (A) 437 (Mum-Trib) : 2022 TaxPub(DT) 1242 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Gopal Iron & Steel Co. (Guj.) Ltd. (2022) 188 TR (A) 408 (Ahd-Trib) : 2022 TaxPub(DT) 3416 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Plasto Electronics (P) Ltd. (2022) 188 TR (A) 421 (Kol-Trib) : 2022 TaxPub(DT) 2949 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Eurotech Maritime Academy (P) Ltd. v. ITO (TDS) (2022) 188 TR (A) 439 (Ker-Trib) : 2022 TaxPub(DT) 1050 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Fathimuthu Amma Mills Ltd. v. Asstt. CIT (2022) 188 TR (A) 434 (Chen-Trib) : 2022 TaxPub(DT) 1051 (Chn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gujarat Apollo Industries Ltd. v. Dy. CIT (2022) 188 TR (A) 385 (Ahd-Trib) : 2022 TaxPub(DT) 2573 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Handmade Paper & Board Industries v. Asstt. CIT (2022) 188 TR (A) 431 (JP-Trib) : 2022 TaxPub(DT) 2583 (JP-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Haryana State Remote Sensing Application Centre v. CIT (2022) 188 TR (A) 388 (Del-Trib) : 2022 TaxPub(DT) 1258 (Del-Trib) : (2022) 193 ITD 706 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hilton Group v. Pr. CIT (2022) 188 TR (A) 441 (Srt-Trib) : 2022 TaxPub(DT) 988 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Gautambhai Babarbhai Patel (2022) 188 TR (A) 413 (Ahd-Trib) : 2022 TaxPub(DT) 2562 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - JCIT (OSD) v. Sarvhit Trust (2022) 188 TR (A) 416 (Del-Trib) : 2022 TaxPub(DT) 1777 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Aban Investments (P) Ltd. (2022) 188 TR (A) 384 (Chen-Trib) : 2022 TaxPub(DT) 4014 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kalyan Ji Mishra v. ITO (2022) 188 TR (A) 443 (All-Trib) : 2022 TaxPub(DT) 956 (All-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kiran Anandrao Patil v. ITO (2022) 188 TR (A) 422 (Pune-Trib) : 2022 TaxPub(DT) 1068 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Neha Gopal Sharma v. ITO (2022) 188 TR (A) 442 (Mum-Trib) : 2022 TaxPub(DT) 1015 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - P. Anand Vardhan Reddy v. Asstt. DIT (2022) 188 TR (A) 400 (Bag-Trib) : 2022 TaxPub(DT) 1079 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - P.K.C. Prabhu v. Asstt. CIT (2022) 188 TR (A) 426 (Chen-Trib) : 2022 TaxPub(DT) 3388 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Potent Foods (P) Ltd. v. ITO (2022) 188 TR (A) 415 (Del-Trib) : 2022 TaxPub(DT) 3252 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Cherian Abraham (2022) 188 TR (A) 432 (Karn-HC) : 2021 TaxPub(DT) 6256 (Karn-HC) : (2022) 444 ITR 420 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Rajkamal Builders Infrastructure (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 393 (Ahd-Trib) : 2022 TaxPub(DT) 3480 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sandeep Tiwari v. ITO (2022) 188 TR (A) 413 (Del-Trib) : 2022 TaxPub(DT) 1098 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sanket Food Products (P) Ltd. v. ITO (2022) 188 TR (A) 402 (Pune-Trib) : 2022 TaxPub(DT) 1488 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shakti Apifoods (P) Ltd. v. Assessing Officer (2022) 188 TR (A) 397 (Chd-Trib) : 2022 TaxPub(DT) 982 (Chd-Trib) : (2022) 193 ITD 751 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sheetal Mohta v. Asstt. CIT (2022) 188 TR (A) 388 (Kol-Trib) : 2022 TaxPub(DT) 2664 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shree Buildcon & Associates v. Jt. CIT (2022) 188 TR (A) 412 (Pune-Trib) : 2022 TaxPub(DT) 3491 (Pune-Trib) : (2022) 195 ITD 671 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sunny International Ltd. v. DCIT (2022) 188 TR (A) 401 (Del-Trib) : 2022 TaxPub(DT) 1102 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Surinder Malhotra v. ACIT (2022) 188 TR (A) 393 (Del-Trib) : 2022 TaxPub(DT) 1800 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tata Consultancy Services Ltd. v. Asstt. CIT (2022) 188 TR (A) 386 (Mum-Trib) : 2022 TaxPub(DT) 2653 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Transsys Solutions (P). Ltd. v. Asstt. DIT (2022) 188 TR (A) 400 (chen-Trib) : 2022 TaxPub(DT) 1151 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - UBO v. Pr. CIT (2022) 188 TR (A) 441 (Bang-Trib) : 2022 TaxPub(DT) 959 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vialle Alternative Fuel Systems (P). Ltd. v. ITO (2022) 188 TR (A) 433 (Del-Trib) : 2022 TaxPub(DT) 1152 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vishwa Kalyan Society v. Dy. CIT (2022) 188 TR (A) 392 (Ahd-Trib) : 2022 TaxPub(DT) 968 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - VRL Logistics Ltd. v. Asstt. CIT (2022) 188 TR (A) 406 (Bang-Trib) : 2022 TaxPub(DT) 2430 (Bang-Trib) : (2022) 95 ITR (Trib) 221 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Goldman Sachs Services (P.) Ltd. v. Dy. CIT (2022) 188 TR (B) 447 (Bang ‘B’-Trib) : 2022 TaxPub(DT) 3439 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Magotteaux International SA Rue A v. Dy. CIT (2022) 188 TR (B) 446 (Del-Trib) : 2022 TaxPub(DT) 1624 (Del-Trib) |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : Market regulator SEBI proposing to revamp the share buyback process |
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Works under SBM to attract GST if not done for govts, authorities; AAR |
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| CORPORATE LAWS & GST : STATUTES - Clarification on Refund Related Issues, Regarding—Circular No. 181/13/ 2022-GST, dtd. 10-11-2022 [F. No. CBIC-20021/4/2022] |
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| CORPORATE LAWS & GST : STATUTES - Guidelines for Verifying the Transitional Credit in Light of the Order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22-07-2022 & 02-09-2022, |
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| CORPORATE LAWS & GST : STATUTES - Central Goods and Services Tax (Third Amendment) Rules, 2022—Notification No. 22/2022-Central Tax, dtd. 15-11-2022 [F. No. CBIC-20/2/2022-GST] |
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| CORPORATE LAWS & GST : ARTICLES - Penalty Imposed on Employee in Disciplinary Proceeding—Taxability—CA. SATYADEV PUROHIT |
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| CORPORATE LAWS & GST : ARTICLES - Attachment of Property of Partner Without Determining Liability of LLP—Validity of—S. SWAMINATHAN |
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