| INCOME TAX : NEWS YOU CAN USE - ITAT : ITAT recalls decision on beneficial ownership under Indo-Mauritius treaty |
2
| >> |
| INCOME TAX : STATUTES - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Designated Courts—State of Odisha—Notification No. 127/2022, dtd. 26-12-2022 [F. No. 285/29/2022-IT(Inv.V)/CBDT] |
3
| >> |
| INCOME TAX : STATUTES - Gross Direct Tax Collections for the Financial Year (FY) 2022-23 Register a Growth of 25.90%—Press Release, dtd. 18-12-2022 |
3
| >> |
| INCOME TAX : ARTICLES - Checklist for Notices Issued under Section 148A/148—CA. MANOJ GUPTA |
5
| >> |
| INCOME TAX : ARTICLES - Allowability of Bad Debts Under Section 36(1)(vii)—Conditions Required to be Fulfilled—CA. NISHA BHANDARI |
24
| >> |
| INCOME TAX : ARTICLES - Unaccounted Purchases/Sales : Whether Entire Purchases/Sales can be Added to Income or Only the Estimated Profits Embedded in Sales?—AKHILESH KUMAR SAH |
29
| >> |
| INCOME TAX : CASE LAW DIGESTS - Abdul Majeed v. ITO (2023) 189 TR (A) 92 (Raj-HC) : 2022 TaxPub(DT) 4720 (Raj-HC) : (2022) 447 ITR 698 (Raj) |
93
| >> |
| INCOME TAX : CASE LAW DIGESTS - Alankar Jewelers v. Dy. CIT (2023) 189 TR (A) 88 (Ind-Trib) : 2021 TaxPub(DT) 2731 (Ind-Trib) |
89
| >> |
| INCOME TAX : CASE LAW DIGESTS - Arun Keshavrao Narwade (HUF) v. ITO (2023) 189 TR (A) 58 (Pune-Trib) : 2022 TaxPub(DT) 2185 (Pune-Trib) |
59
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ascendas IT Park (Pune) (P) Ltd. v. Dy. (2023) 189 TR (A) 52 (Pune-Trib) : 2022 TaxPub(DT) 4236 (Pune-Trib) |
53
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Conc Shade Construction (P) Ltd. (2023) 189 TR (A) 86 (Bang-Trib) : 2022 TaxPub(DT) 4153 (Bang-Trib) |
87
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Renaissance Cultivation LLP (2023) 189 TR (A) 33 (Pune-Trib) : 2022 TaxPub(DT) 4473 (Pune 'B'-Trib) : (2022) 96 ITR (Trib) 665 (Pune 'B'-Trib) |
33
| >> |
| INCOME TAX : CASE LAW DIGESTS - Bhavani Gems (P) Ltd. v. Asstt. CIT (2023) 189 TR (A) 91 (Bom-HC) : 2022 TaxPub(DT) 3052 (Bom-HC) : (2022) 287 Taxman 682 (Bom) |
92
| >> |
| INCOME TAX : CASE LAW DIGESTS - Channamallikarjuna Trust Committee v. CIT (E) (2023) 189 TR (A) 102 (Bang-Trib) : 2022 TaxPub(DT) 3276 (Bang-Trib) |
43
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT & Anr. v. Durga Charitable Society (2023) 189 TR (A) 41 (All-HC) : 2022 TaxPub(DT) 4741 (All-HC) |
41
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. DCM Hyundai Ltd. (2023) 189 TR (A) 48 (Mad-HC) : 2022 TaxPub(DT) 605 (Mad-HC) |
49
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT(E) v. Servants of People Society (2023) 189 TR (A) 38 (Del-HC) : 2022 TaxPub(DT) 1361 (Del-HC) |
39
| >> |
| INCOME TAX : CASE LAW DIGESTS - Cognizant Technology-Solutions India (P) Ltd. v. Dy. CIT (2023) 189 TR (A) 105 (Chen-Trib) : 2022 TaxPub(DT) 4734 (Chenn-Trib) |
107
| >> |
| INCOME TAX : CASE LAW DIGESTS - Creative Museum Designers v. ITO (2023) 189 TR (A) 33 (Cal-HC) : 2022 TaxPub(DT) 1230 (Cal-HC) : (2022) 443 ITR 173 (Cal) |
35
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Adani Enterprises Ltd. (2023) 189 TR (A) 112 (Ahd-Trib) : 2022 TaxPub(DT) 4142 (Ahd-Trib) |
113
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Anil Gupta (2023) 189 TR (A) 55 (JP-Trib) : 2022 TaxPub(DT) 4141 (Jp-Trib) |
55
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sudal Industries Ltd. (2023) 189 TR (A) 37 (Mum-Trib) : 2022 TaxPub(DT) 4325 (Mum-Trib) |
37
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Valarmathi (2023) 189 TR (A) 87 (Chen-Trib) : 2022 TaxPub(DT) 2513 (Chenn-Trib) |
88
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Vikas Jewellers (2023) 189 TR (A) 85 (JP-Trib) : 2021 TaxPub(DT) 6139 (Jp-Trib) |
86
| >> |
| INCOME TAX : CASE LAW DIGESTS - G.P. Engineering Works & Ors. v. UOI & Ors. (2023) 189 TR (A) 115 (All-HC) : 2022 TaxPub(DT) 1522 (All-HC) : (2022) 446 ITR 563 (All) |
116
| >> |
| INCOME TAX : CASE LAW DIGESTS - G.S. Atwal & Co. (Engg.) (P). Ltd. v. Dy. CIT (2023) 189 TR (A) 91 (Kol-Trib) : 2022 TaxPub(DT) 2911 (Kol-Trib) |
91
| >> |
| INCOME TAX : CASE LAW DIGESTS - Gauriputra Estate Holders (P) Ltd. v. UOI (2023) 189 TR (A) 94 (Guj-HC) : 2022 TaxPub(DT) 3064 (Guj-HC) |
94
| >> |
| INCOME TAX : CASE LAW DIGESTS - Girijamma Krishnappa Praveen v. ITO (2023) 189 TR (A) 64 (Bang-Trib) : 2021 TaxPub(DT) 1284 (Bang-Trib) |
65
| >> |
| INCOME TAX : CASE LAW DIGESTS - Greensaphire Infratech (P) Ltd. v. ITO (2023) 189 TR (A) 70 (Asr-Trib) : 2022 TaxPub(DT) 2871 (Asr-Trib) : (2022) 95 ITR (Trib) 464 (Asr-Trib) |
71
| >> |
| INCOME TAX : CASE LAW DIGESTS - Greenstone Agro Product & Infrastructure (P) Ltd. v. Pr. CIT (2023) 189 TR (A) 104 (Ahd-Trib) : 2022 TaxPub(DT) 1569 (Ahd-Trib) |
105
| >> |
| INCOME TAX : CASE LAW DIGESTS - Gujarat State Land Development Corpn Ltd. v. Dy. CIT (2023) 189 TR (A) 36 (Ahd-Trib) : 2022 TaxPub(DT) 1890 (Ahd-Trib) |
37
| >> |
| INCOME TAX : CASE LAW DIGESTS - Hinduja Finance Ltd. v. Dy. CIT (2023) 189 TR (A) 46 (Mum-Trib) : 2022 TaxPub(DT) 3573 (Mum-Trib) |
46
| >> |
| INCOME TAX : CASE LAW DIGESTS - IFGL Refractories Ltd. v. Dy. CIT (2023) 189 TR (A) 101 (Kol 'B'-Trib) : 2022 TaxPub(DT) 2869 (Kol 'B'-Trib) : (2022) 95 ITR (Trib) 287 (Kol 'B'-Trib) |
38
| >> |
| INCOME TAX : CASE LAW DIGESTS - Indrani Prasad v. Asstt. CIT (2023) 189 TR (A) 89 (Hyd-Trib) : 2022 TaxPub(DT) 2463 (Hyd-Trib) |
89
| >> |
| INCOME TAX : CASE LAW DIGESTS - Indus Towers Ltd. v. ITO & Ors. (2023) 189 TR (A) 94 (Del-HC) : 2022 TaxPub(DT) 3331 (Del-HC) |
95
| >> |
| INCOME TAX : CASE LAW DIGESTS - Infinity Infotech Parks Ltd. v. Pr. CIT (2023) 189 TR (A) 107 (Kol-Trib) : 2022 TaxPub(DT) 2780 (Kol-Trib) : (2022) 196 ITD 316 (Kol-Trib) |
108
| >> |
| INCOME TAX : CASE LAW DIGESTS - Invendis Technologies India (P.) Ltd. v. Asstt. CIT (2023) 189 TR (A) 84 (Bang 'B'-Trib) : 2022 TaxPub(DT) 3440 (Bang-Trib) |
85
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Broadcasting Services (2023) 189 TR (A) 113 (Mum-Trib) : 2021 TaxPub(DT) 5750 (Mum-Trib) |
114
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Girish Kumar (2023) 189 TR (A) 64 (Del-Trib) : 2022 TaxPub(DT) 4619 (Del-Trib) |
64
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Kanak Castor Products (P). Ltd. (2023) 189 TR (A) 51 (Ahd-Trib) : 2022 TaxPub(DT) 3581 (Ahd-Trib) |
51
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Kirit Raojibhai Patel (2023) 189 TR (A) 58 (Mum-Trib) : 2022 TaxPub(DT) 1340 (Mum-Trib) |
58
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Rahul Bharatbhushan Jain (2023) 189 TR (A) 56 (Ahd-Trib) : 2022 TaxPub(DT) 3365 (Ahd-Trib) |
57
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Raj Kumar Agarwal (2023) 189 TR (A) 67 (Lkw-Trib) : 2022 TaxPub(DT) 917 (Luck-Trib) |
68
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Salient Traders (P) Ltd. (2023) 189 TR (A) 52 (Mum-Trib) : 2022 TaxPub(DT) 762 (Mum-Trib) |
52
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kavita Jayeshkumar Kotak v. Pr. CIT (Central) (2023) 189 TR (A) 105 (Ahd-Trib) : 2022 TaxPub(DT) 3086 (Ahd-Trib) |
105
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kemwell (P.) Ltd. v. Dy. CIT (2023) 189 TR (A) 47 (Bang 'C'-Trib) : 2022 TaxPub(DT) 4584 (Bang-Trib) |
47
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kuldeep Kumar v. ITO (2023) 189 TR (A) 73 (Asr-Trib) : 2022 TaxPub(DT) 3109 (Amr-Trib) |
74
| >> |
| INCOME TAX : CASE LAW DIGESTS - Lakshmi & Brothers Media Events v. Asstt. CIT (2023) 189 TR (A) 97 (Chen-Trib) : 2022 TaxPub(DT) 3277 (Chenn-Trib) |
98
| >> |
| INCOME TAX : CASE LAW DIGESTS - Lakshmi Machine Works Ltd. v. Addl. CIT (2023) 189 TR (A) 77 (Mad-HC) : 2022 TaxPub(DT) 2927 (Mad-HC) |
77
| >> |
| INCOME TAX : CASE LAW DIGESTS - LMS Tyre Co. v. DCIT (2023) 189 TR (A) 80 (Del-Trib) : 2022 TaxPub(DT) 1764 (Del-Trib) |
81
| >> |
| INCOME TAX : CASE LAW DIGESTS - Lokesh Talanki v. Asstt. CIT (2023) 189 TR (A) 90 (Bang-Trib) : 2022 TaxPub(DT) 2986 (Bang-Trib) |
91
| >> |
| INCOME TAX : CASE LAW DIGESTS - M.V.A. Seetharama Raju v. Dy. CIT (2023) 189 TR (A) 53 (Chen-Trib) : 2022 TaxPub(DT) 1134 (Chenn-Trib) : (2022) 97 ITR (Trib) 714 (Chenn-Trib) : (2022) 194 ITD 359 (Chenn-Trib) |
54
| >> |
| INCOME TAX : CASE LAW DIGESTS - Magnolia Infra v. Asstt. CIT (2023) 189 TR (A) 97 (Guj-HC) : 2022 TaxPub(DT) 1346 (Guj-HC) |
97
| >> |
| INCOME TAX : CASE LAW DIGESTS - Malali Venugopala Umadevi v. ITO (2023) 189 TR (A) 59 (Bang-Trib) : 2021 TaxPub(DT) 2130 (Bang-Trib) |
59
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mall Hotel Ltd. v. CIT(A) (2023) 189 TR (A) 66 (Del-Trib) : 2022 TaxPub(DT) 4132 (Del-Trib) |
67
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mamania Family Trust v. ACIT (2023) 189 TR (A) 35 (Mum-Trib) : 2022 TaxPub(DT) 2794 (Mum-Trib) |
36
| >> |
| INCOME TAX : CASE LAW DIGESTS - Markendey Mahila Multipurpose Co-op. Society Ltd. v. ITO (2023) 189 TR (A) 82 (Panaji-Trib) : 2022 TaxPub(DT) 2409 (Panaji-Trib) |
83
| >> |
| INCOME TAX : CASE LAW DIGESTS - Metro Frozen Fruits & Vegetables (P) Ltd. v. Dy. CIT (2023) 189 TR (A) 72 (Del-Trib) : 2022 TaxPub(DT) 2004 (Del-Trib) |
73
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mineral Foundation of Goa v. Asstt. CIT (E) (2023) 189 TR (A) 41 (Punj-Trib) : 2022 TaxPub(DT) 2937 (Panaji-Trib) |
42
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mitchell Associates v. ITO (2023) 189 TR (A) 62 (Mum-Trib) : 2022 TaxPub(DT) 4278 (Mum-Trib) |
63
| >> |
| INCOME TAX : CASE LAW DIGESTS - Nadeem Hasan v. ITO (2023) 189 TR (A) 93 (Del-Trib) : 2022 TaxPub(DT) 3616 (Del-Trib) |
94
| >> |
| INCOME TAX : CASE LAW DIGESTS - Natural Biochemicals and Foods Ltd. v. Asstt. CIT (2023) 189 TR (A) 47 (Hyd-Trib) : 2021 TaxPub(DT) 5611 (Hyd-Trib) |
48
| >> |
| INCOME TAX : CASE LAW DIGESTS - Nayan Arvind Lalan v. ITO (2023) 189 TR (A) 70 (Mum-Trib) : 2022 TaxPub(DT) 3620 (Mum-Trib) |
70
| >> |
| INCOME TAX : CASE LAW DIGESTS - Neeta Bothra v. ITO (2023) 189 TR (A) 65 (Chen-Trib) : 2021 TaxPub(DT) 5114 (Chenn-Trib) : (2021) 92 ITR (Trib) 450 (Chenn-Trib) |
66
| >> |
| INCOME TAX : CASE LAW DIGESTS - Nijhawan Travel Service (P) Ltd. v. ACIT (2023) 189 TR (A) 98 (Del-Trib) : 2022 TaxPub(DT) 4536 (Del-Trib) |
99
| >> |
| INCOME TAX : CASE LAW DIGESTS - NLC Indcoserve v. ITO (2023) 189 TR (A) 83 (Chen-Trib) : 2022 TaxPub(DT) 4287 (Chenn-Trib) |
84
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Anmol Stainless (P). Ltd. (2023) 189 TR (A) 69 (Cal-HC) : 2022 TaxPub(DT) 1307 (Cal-HC) |
70
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Xpro India Ltd. (2023) 189 TR (A) 44 (Cal-HC) : 2022 TaxPub(DT) 4341 (Cal-HC) : (2022) 446 ITR 668 (Cal) |
45
| >> |
| INCOME TAX : CASE LAW DIGESTS - Radha Madhav Investments Ltd. v. Dy. CIT (2023) 189 TR (A) 45 (Bom-HC) : 2022 TaxPub(DT) 4544 (Bom-HC) |
46
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rani Jagdish Sahdevan v. ITO (2023) 189 TR (A) 61 (Mum-Trib) : 2022 TaxPub(DT) 2618 (Mum-Trib) |
62
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ranjan Sharma v. ITO (2023) 189 TR (A) 110 (Jp-Trib) : 2022 TaxPub(DT) 2018 (Jp-Trib) |
111
| >> |
| INCOME TAX : CASE LAW DIGESTS - RAS Concepts (P) Ltd. v. ITO (2023) 189 TR (A) 68 (Ahd "SMC"-Trib) : 2022 TaxPub(DT) 2439 (Bang 'B'-Trib) : (2022) 95 ITR (Trib) 46 (Bang 'B'-Trib) |
69
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ravi Foundation v. Pr. CIT (2023) 189 TR (A) 109 (Mum-Trib) : 2022 TaxPub(DT) 3912 (Mum-Trib) |
109
| >> |
| INCOME TAX : CASE LAW DIGESTS - S. Gunvanth Raj v. Addl./Jt./Dy./Asstt. CIT/ITO (2023) 189 TR (A) 100 (Mad-Trib) : 2022 TaxPub(DT) 2622 (Mad-HC) |
100
| >> |
| INCOME TAX : CASE LAW DIGESTS - Salarpuria Properties (P) Ltd. v. Asstt. CIT (2023) 189 TR (A) 46 (Kol-Trib) : 2022 TaxPub(DT) 3645 (Kol-Trib) |
46
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sayan Vibhag Sahakari Khand Udyog Mandli Ltd. v. ITO (2023) 189 TR (A) 114 (Srt-Trib) : 2022 TaxPub(DT) 3670 (Srt-Trib) |
115
| >> |
| INCOME TAX : CASE LAW DIGESTS - Secunderabad Club v. ITO (2023) 189 TR (A) 76 (Hyd-Trib) : 2022 TaxPub(DT) 992 (Hyd-Trib) |
77
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sharp Designers & Engineers India (P). Ltd. v. Asstt. CIT (2023) 189 TR (A) 78 (Pune-Trib) : 2022 TaxPub(DT) 3489 (Pune-Trib) |
78
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shree Khathu Shyam Jangid Brahman Dharamshala v. ITO(E) (2023) 189 TR (A) 40 (Del-Trib) : 2022 TaxPub(DT) 5187 (Del-Trib):2022 TaxPub(DT) 4674 (Del-Trib) |
41
| >> |
| INCOME TAX : CASE LAW DIGESTS - Subhash Stone Industries (P) Ltd. v. Dy. CIT (2023) 189 TR (A) 95 (All-Trib) : 2022 TaxPub(DT) 3684 (All-Trib) |
95
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sucon India Ltd. v. Dy. CIT (2023) 189 TR (A) 77 (Del-Trib) : 2022 TaxPub(DT) 4850 (Del-Trib) |
78
| >> |
| INCOME TAX : CASE LAW DIGESTS - Superintendent of Jails v. ITO (2023) 189 TR (A) 100 (Visakhapatnam-Trib) : 2022 TaxPub(DT) 3397 (Visakha Trib) |
101
| >> |
| INCOME TAX : CASE LAW DIGESTS - Swasthiyog Pratishthan v. Dy. CIT (E) (2023) 189 TR (A) 43 (Pune-Trib) : 2022 TaxPub(DT) 4565 (Pune-Trib) |
44
| >> |
| INCOME TAX : CASE LAW DIGESTS - Tamilnadu Co-operative State Agriculture & Rural Development Bank Ltd. v. Asstt. CIT (2023) 189 TR (A) 81 (Chen-Trib) : 2022 TaxPub(DT) 4206 (Chenn-Trib) |
82
| >> |
| INCOME TAX : CASE LAW DIGESTS - TDI Infrastructure Ltd. v. Addl. CIT (2023) 189 TR (A) 115 (Del-Trib) : 2022 TaxPub(DT) 4694 (Del-Trib) |
115
| >> |
| INCOME TAX : CASE LAW DIGESTS - Urvashi Sanjay Kumar Gupta v. ITO (2023) 189 TR (A) 111 (Surat-Trib) : 2022 TaxPub(DT) 3287 (Srt-Trib) |
112
| >> |
| INCOME TAX : CASE LAW DIGESTS - Uttrakhand Shiksha Bharti Society v. ITO (E) (2023) 189 TR (A) 39 (Dehradun-Trib) : 2022 TaxPub(DT) 4573 (Dehradun-Trib) |
40
| >> |
| INCOME TAX : CASE LAW DIGESTS - V. Nagarajan v. ITO (2023) 189 TR (A) 74 (Chen-Trib) : 2022 TaxPub(DT) 3700 (Chenn-Trib) |
75
| >> |
| INCOME TAX : CASE LAW DIGESTS - Vijaya Lakshmi Kammela v. ITO (2023) 189 TR (A) 75 (Hyd-Trib) : 2022 TaxPub(DT) 4863 (Hyd-Trib) |
76
| >> |
| INCOME TAX : CASE LAW DIGESTS - Yuvaraj v. ITO (2023) 189 TR (A) 108 (Chen-Trib) : 2022 TaxPub(DT) 2433 (Chenn-Trib) |
109
| >> |