| INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : Realisation through IBC 201% of liquidation value as of Sept; RBI |
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| INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : Demonetisation : SC upholds demonetisation, says test of proportionality satisfied |
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| INCOME TAX : STATUTES - Clarification for the Purposes of Clause (c) of Section 269ST of the Income Tax Act, 1961 in Respect of Dealership/Distributorship Contract in Case of Co-Operative Societies—Circular No. 25/2022, dtd. 30-12-2022 [F. No. 225/129/20221/ITA-II] |
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| INCOME TAX : STATUTES - Extension of Time Limit for Compliance to be Made for Claiming any Exemption Under Section 54 to 54GB of the Income Tax Act,1961 (‘Act’) in View of the Then-Covid-19 Pandemic—Circular No. 1 of 2023, dtd. 6-1-2023 [F. No. 2251 4912021-ITA-1] |
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| INCOME TAX : STATUTES - Section 285BA—Statement of Financial Transactions—Addendum to Notification 2 of 2021 : Format, Procedure and Guidelines for Submission of Statement of Financial Transactions (SFT) for Interest Income (Abolishing of Limit of Rs 5,000)—Notification No. 1 of 2023, dtd. 5-1-2023 [DGIT(S)/ ADG(S)-2/Reporting Portal/2021/180] |
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| INCOME TAX : STATUTES - Direct Tax Collections for F.Y. 2022-23 up to 10-01-2023—Press Release, dtd. 11-1-2023 |
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| INCOME TAX : STATUTES - Receipts related to a dealership/ distributorship contract by the co-operative society on any day in a previous year not hit by section 269ST |
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| INCOME TAX : STATUTES - Extension of dates of compliances for the purposes of sections 54 to 54GB |
8
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| INCOME TAX : STATUTES - Banks, NBFCs, Post Office mandated to report interest credited in any deposit account without any threshold |
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| INCOME TAX : ARTICLES - Amendment to Section 14A by Finance Act, 2022—Whether Retrospective in Nature—CA. MANOJ GUPTA |
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| INCOME TAX : ARTICLES - Income Tax Private Trust : Few Issues—R. MURALIDHARAN |
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| INCOME TAX : ARTICLES - Proceedings Under Section 147/148 of the Act Pending the Proceedings Under Section 154 of the Act—Whether Permissible—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Anilkumar Phoolchand Sanghvi (2023) 189 TR (A) 144 (Pune-Trib) : 2022 TaxPub(DT) 5172 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Ravi Parkash Aggarwal (2023) 189 TR (A) 187 (Del-Trib) : 2022 TaxPub(DT) 1682 (Del-Trib) |
72
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| INCOME TAX : CASE LAW DIGESTS - Aliadar Seva Sahakari Mandli Ltd. v. ITO (2023) 189 TR (A) 179 (Rjk-Trib) : 2022 TaxPub(DT) 5171 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Anju Chamaria v. ITO (2023) 189 TR (A) 203 (Kol-Trib) : 2022 TaxPub(DT) 2889 (Kol-Trib) |
87
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Naresh Nemchand Shah (2023) 189 TR (A) 172 (Srt-Trib) : 2022 TaxPub(DT) 5130 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sunil B Dalal (2023) 189 TR (A) 155 (Mum-Trib) : 2022 TaxPub(DT) 5000 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Atmanusandhan Kendra Kalyanpuri v. CIT(E) (2023) 189 TR (A) 150 (Varanasi-Trib) : 2022 TaxPub(DT) 3813 (Varanasi-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bhopal Dugdh Sangh Sahakari Maryadit v. Dy. CIT (2023) 189 TR (A) 162 (Ind-Trib) : 2022 TaxPub(DT) 4602 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chandan Infratech Ltd. v. ITO (2023) 189 TR (A) 150 (Ahd-Trib) : 2022 TaxPub(DT) 5247 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Cygnus Vanijya (P) Ltd. v. Pr. CIT (2023) 189 TR (A) 197 (Kol-Trib) : 2022 TaxPub(DT) 4899 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dharmendra Kumar Singh v. UOI & Ors. (2023) 189 TR (A) 188 (All-HC) : 2022 TaxPub(DT) 3746 (All-HC) : (2022) 448 ITR 313 (All) |
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| INCOME TAX : CASE LAW DIGESTS - Dow Chemical International (P) Ltd. v. ITO (2023) 189 TR (A) 146 (Mum-Trib) : 2022 TaxPub(DT) 5257 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Credit Suisse (Singapore) Ltd. (2023) 189 TR (A) 152 (Mum-Trib) : 2022 TaxPub(DT) 3848 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Gujarat Industries Power Co. Ltd. (2023) 189 TR (A) 154 (Ahd-Trib) : 2022 TaxPub(DT) 3880 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Heera Lal Bhasin (2023) 189 TR (A) 166 (Del 'C'-Trib) : 2022 TaxPub(DT) 5054 (Del 'C'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Madhya Pradesh Power Generating Co. Ltd. (2023) 189 TR (A) 202 (Jabal-Trib) : 2022 TaxPub(DT) 2288 (Jab-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Rankin Infrastructure (P) Ltd. (2023) 189 TR (A) 169 (Mum-Trib) : 2022 TaxPub(DT) 3911 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Rieter-LMW Machinery Ltd. (2023) 189 TR (A) 189 (Chen-Trib) : 2022 TaxPub(DT) 4663 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ESM Group Inc. v. ACIT (2023) 189 TR (A) 164 (Del-Trib) : 2022 TaxPub(DT) 1562 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Forbes Campbell Finance Ltd. v. Dy. CIT (2023) 189 TR (A) 183 (Chen-Trib) : 2022 TaxPub(DT) 3754 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Fortigo Network Logistics (P) Ltd. v. Asstt. CIT (2023) 189 TR (A) 168 (Bang-Trib) : 2022 TaxPub(DT) 1052 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - G. Ravisankar v. ITO (2023) 189 TR (A) 189 (Mad-HC) : 2022 TaxPub(DT) 4718 (Mad-HC) : (2022) 445 ITR 296 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Gramin Sewa Sahakari Samiti Maryadit v. ITO (C.G.) (2023) 189 TR (A) 181 (Rpr-Trib) : 2022 TaxPub(DT) 5095 (Raipur-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gujarat State Lion Conservation Society v. CIT (E) (2023) 189 TR (A) 198 (Rajkot-Trib) : 2022 TaxPub(DT) 5271 (Rkt-Trib) : (2022) 196 ITD 172 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gyanendra Singh Shekhawat v. Asstt. CIT (2023) 189 TR (A) 175 (JP-Trib) : 2022 TaxPub(DT) 5173 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Laxmipat Surana (2023) 189 TR (A) 163 (Kol-Trib) : 2022 TaxPub(DT) 3894 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Mohd. Sameer Qureshi (2023) 189 TR (A) 187 (Lkw-Trib) : 2022 TaxPub(DT) 5584 (Luck-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO(E) v. Chanakya Mandal Pariwar (2023) 189 TR (A) 148 (Pune-Trib) : 2022 TaxPub(DT) 4504 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jagdish Bahadur Educational Society v. ITO (E) (2023) 189 TR (A) 191 (All-Trib) : 2022 TaxPub(DT) 5101 (All-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jatinder Kumar Jain v. ITO (2023) 189 TR (A) 173 (Chd-Trib) : 2022 TaxPub(DT) 5174 (Chd-Trib) : (2022) 97 ITR (Trib) 403 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jaya Sivakumar v. ITO (2023) 189 TR (A) 158 (Chen-Trib) : 2022 TaxPub(DT) 4166 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Texas Instruments (India) (P) Ltd. (2023) 189 TR (A) 161 (Bang-Trib) : 2022 TaxPub(DT) 2069 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - K.M. Begam v. Pr. CIT (2023) 189 TR (A) 195 (Chen-Trib) : 2022 TaxPub(DT) 5276 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - K.P. Manjunatha Reddy v. ITO (2023) 189 TR (A) 144 (Bang-Trib) : 2022 TaxPub(DT) 3888 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kamal Joshi v. ITO (2023) 189 TR (A) 147 (Del-Trib) : 2022 TaxPub(DT) 3809 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kamlesh Kumar (HUF) v. ITO (2023) 189 TR (A) 185 (Pat-Trib) : 2022 TaxPub(DT) 2114 (Pat-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Karishma Sharma v. ITO (2023) 189 TR (A) 177 (Bang-Trib) : 2022 TaxPub(DT) 5467 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kirankaurkohli v. ACIT (2023) 189 TR (A) 167 (Del-Trib) : 2022 TaxPub(DT) 5106 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kumari Nalini Surrendrabhai Patel v. ITO (2023) 189 TR (A) 196 (Ahd-Trib) : 2022 TaxPub(DT) 4373 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Naga Padmaja Vangara v. ITO (2023) 189 TR (A) 166 (Hyd-Trib) : 2022 TaxPub(DT) 5128 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nalco Water India Ltd. v. Asstt. CIT (2023) 189 TR (A) 156 (Pune-Trib) : 2022 TaxPub(DT) 1931 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Narender Kumar Sharma v. Pr. CIT (2023) 189 TR (A) 199 (Chd-Trib) : 2022 TaxPub(DT) 5291 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ojjus Medicare (P) Ltd. v. Asstt. CIT (2023) 189 TR (A) 190 (Del-Trib) : 2022 TaxPub(DT) 5137 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Parin Furniture Ltd. v. Pr. CIT (2023) 189 TR (A) 200 (Rajkot-Trib) : 2022 TaxPub(DT) 4942 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Era Infrastructure (India) Ltd. (2023) 189 TR (A) 153 (Del-HC) : 2022 TaxPub(DT) 4907 (Del-HC) : (2022) 448 ITR 674 (Del) : (2022) 288 Taxman 384 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Ram Builders (2023) 189 TR (A) 176 (Bom-HC) : 2022 TaxPub(DT) 4948 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Prowiz Mansystems (P) Ltd. v. Dy. CIT (2023) 189 TR (A) 184 (Del-Trib) : 2022 TaxPub(DT) 3790 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Raghunandan Enterprise v. Asstt. CIT (2023) 189 TR (A) 203 (Guj-HC) : 2022 TaxPub(DT) 1426 (Guj-HC) : (2022) 442 ITR 460 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Rajnish Garg v. Asstt. CIT (2023) 189 TR (A) 188 (Chd-Trib) : 2022 TaxPub(DT) 5407 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajvee Tractors (P) Ltd. v. ACIT (2023) 189 TR (A) 178 (Ahd 'A'-Trib) : 2022 TaxPub(DT) 5050 (Ahd 'A'-Trib) : (2022) 98 ITR (Trib) 459 (Ahd 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rasipuram Rotary Club Trust v. ITO (2023) 189 TR (A) 149 (Mad-HC) : 2022 TaxPub(DT) 2440 (Mad-HC) : (2022) 442 ITR 185 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Robust Hotels (P) Ltd. v. Dy. CIT (2023) 189 TR (A) 156 (Chen-Trib) : 2022 TaxPub(DT) 1249 (Chenn-Trib) : (2022) 195 ITD 132 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sahyadri Vividdhodesha Areca Belagararamarata Sahakari Sangha v. ITO (2023) 189 TR (A) 180 (Bang-Trib) : 2022 TaxPub(DT) 4964 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sanjay Patil v. AO (2023) 189 TR (A) 192 (Srt-Trib) : 2022 TaxPub(DT) 3648 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sujan Azad Parikh v. Dy. CIT (2023) 189 TR (A) 146 (Mum-Trib) : 2022 TaxPub(DT) 5016 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Suncap Commodities (P) Ltd. v. Dy. CIT (2023) 189 TR (A) 171 (Mum-Trib) : 2022 TaxPub(DT) 4076 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Supash Agarwal v. ITO (2023) 189 TR (A) 186 (Kol-Trib) : 2022 TaxPub(DT) 3928 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - T. Naga Prasad v. Asstt. CIT (2023) 189 TR (A) 145 (Visakha-Trib) : 2022 TaxPub(DT) 5024 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Taqa Neyveli Power Co. (P.) Ltd. v. ITAT (2023) 189 TR (A) 196 (Mad-HC) : 2022 TaxPub(DT) 3718 (Mad-HC) : (2022) 287 Taxman 113 (Mad) |
80
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| INCOME TAX : CASE LAW DIGESTS - Travelport International Operations Ltd. v. Asstt. CIT (2023) 189 TR (A) 158 (Del-Trib) : 2022 TaxPub(DT) 1440 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tree Hill Estates (P) Ltd. v. Dy. CIT (2023) 189 TR (A) 165 (Bang-Trib) : 2022 TaxPub(DT) 4567 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Trianz Holdings (P) Ltd. v. Asstt. CIT (2023) 189 TR (A) 148 (Bang-Trib) : 2022 TaxPub(DT) 4143 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Trigo SAS v. Dy. CIT (2023) 189 TR (A) 183 (Pune-Trib) : 2021 TaxPub(DT) 6650 (Pune-Trib) |
67
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| INCOME TAX : CASE LAW DIGESTS - Vipul Ltd. v. ACIT (2023) 189 TR (A) 157 (Del-Trib) : 2022 TaxPub(DT) 5198 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vishala Hitesh Loonia v. Asstt. CIT (2023) 189 TR (A) 173 (Ahd-Trib) : 2022 TaxPub(DT) 5202 (Ahd-Trib) |
58
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| INCOME TAX : CASE LAW DIGESTS - Winro Commercial (India) Ltd. v. Dy. CIT (2023) 189 TR (A) 178 (Kol-Trib) : 2022 TaxPub(DT) 4958 (Kol-Trib) |
63
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| INTERNATIONAL TAXATION : ARTICLES - Income From Domain Name Registration—Whether Constitutes Royalty Income—CA. MANOJ GUPTA |
90
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Cargo Partner Logistics India (P) Ltd. v. ITO (2023) 189 TR (B) 228 (Kol-Trib) : 2022 TaxPub(DT) 5381 (Kol-Trib) |
113
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dow Chemical International (P) Ltd. v. ITO (2023) 189 TR (B) 227 (Mum-Trib) : 2022 TaxPub(DT) 5257 (Mum-Trib) |
112
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. DIT v. Western Union Financial Services Inc. (2023) 189 TR (B) 224 (Del-Trib) : 2022 TaxPub(DT) 1372 (Del-Trib) |
109
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ESPN Digital Media (India) (P). Ltd. v. Dy. CIT (2023) 189 TR (B) 222 (Chen-Trib) : 2022 TaxPub(DT) 3560 (Chenn-Trib) |
107
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - GE Energy Management Services Inc. v. Asstt. DIT (2023) 189 TR (B) 220 (Del 'D'-Trib) : 2022 TaxPub(DT) 2217 (Del 'D'-Trib) |
105
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - International Hotel Licensing Co. SARL v. Dy. CIT (2023) 189 TR (B) 218 (Mum-Trib) : 2022 TaxPub(DT) 4814 (Mum-Trib) |
103
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ITO v. Asian Hotels North Ltd. (2023) 189 TR (B) 231 (Del 'D'-Trib) : 2022 TaxPub(DT) 4713 (Del-Trib) |
116
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Jt. CIT v. Texas Instruments (India) (P) Ltd. (2023) 189 TR (B) 229 (Bang-Trib) : 2022 TaxPub(DT) 2069 (Bang-Trib) |
114
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Microsoft Regional Sales PTE. Ltd. v. Asstt. CIT (2023) 189 TR (B) 218 (Del-Trib) : 2022 TaxPub(DT) 4530 (Del-Trib) |
102
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Mol Corpn. v. Asstt. CIT (2023) 189 TR (B) 218 (Del-Trib) : 2022 TaxPub(DT) 4532 (Del-Trib) |
102
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Nagase & Co. Ltd. v. Asstt. DIT (2023) 189 TR (B) 222 (Mum-Trib) : 2022 TaxPub(DT) 6056 (Mum-Trib) |
106
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Nalco Water India Ltd. v. Asstt. CIT (2023) 189 TR (B) 226 (Pune-Trib) : 2022 TaxPub(DT) 1931 (Pune-Trib) |
110
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - PPN Power Generating Co. (P.) Ltd. v. Asstt. CIT (2023) 189 TR (B) 230 (Chen 'A'-Trib) : 2022 TaxPub(DT) 3035 (Chenn-Trib) |
115
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Ritesh Kumar Garg v. ITO (2023) 189 TR (B) 221 (JP-Trib) : 2022 TaxPub(DT) 6302 (Jp-Trib) |
106
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Travelport Global Distribution System BV v. Asstt. DIT (2023) 189 TR (B) 216 (Del-Trib) : 2021 TaxPub(DT) 5968 (Del-Trib) |
101
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Travelport International Operations Ltd. v. Asstt. CIT (2023) 189 TR (B) 216 (Del-Trib) : 2022 TaxPub(DT) 1440 (Del-Trib) |
100
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Trianz Holdings (P) Ltd. v. Asstt. CIT (2023) 189 TR (B) 226 (Bang-Trib) : 2022 TaxPub(DT) 4143 (Bang-Trib) |
111
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Trigo SAS v. Dy. CIT (2023) 189 TR (B) 217 (Pune-Trib) : 2021 TaxPub(DT) 6650 (Pune-Trib) |
102
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