| INCOME TAX : NEWS YOU CAN USE - EPFO : EPFO sets procedure to apply for higher pension in Employees Pension Scheme |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax : Number of Income Tax payers grew by 1 cr after demonetisation; Govt |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax Return : Government notifies ITR forms for AY 2023-24, makes no substantial changes |
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| INCOME TAX : STATUTES - Dissemination of High-Risk Transaction and High-Risk Non-PAN Transaction Cases on the Verification Module of Insight Portal (RMS Cycle-2)—Insight Instruction No. 63, dtd. 22-2-2023 [F. No. DGIT(S)-ADG(S)-2/High Risk Transaction (Pan and Non-PAN) cases/2022-23/11914] |
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| INCOME TAX : STATUTES - Dissemination of Cases on the 'Verification' Module of Insight Portal for Assessment, Investigation and TDS Wings as per the Risk Management Strategy (Cycle-2) of the Board—Insight Instruction No. 64, dtd. 22-2-2023 [F. No. DGIT(S)-ADG(S)-2/CRIU VRU High Risk Cases/2022-23/11915] |
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| INCOME TAX : STATUTES - High-Risk CRIU/VRU PAN Case and High-Risk CRIU/VRU Non-PAN Cases—Dissemination of Cases on the 'Verification' Module of Insight Portal (RMS Cycle-2)—Insight Instruction No. 65, dtd. 22-2-2023 [F. No. DGIT(S)-ADG(S)-2/CRIU VRU High Risk PAN and Non-Pan Cases/2022-23/11916] |
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| INCOME TAX : STATUTES - Section 138(1)(a)—Disclosure of Information Respecting Assessees—Secretary (Information Technology & Digital Service Department), Directorate of e-Governance, Government of Tamil Nadu—Notification No. 06/2023, dtd. 16-2-2023 [F. No. 225/169/2022 -ITA.II] |
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| INCOME TAX : STATUTES - Income Tax Department Carries out Survey Operations in Delhi & Mumbai—Press Release, dtd. 17-2-2023 |
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| INCOME TAX : STATUTES - Income Tax Amendment (3rd Amendment) Rules, 2023—Substitution of Rule 16CC and 17B—Substitution of Form No. 10B and Insertion of Form No. 10BB—Notification No. 7/2023, dtd. 21-2-2023 [F. No.370142/47/2023-TPL] |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Income—Card Games—Taxability |
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| INCOME TAX : ARTICLES - Applicability of Exit Tax Under Section 115TD-115TF on Failure to File Application by Trusts or Institutions Within Specified Time—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Scope of Specified Violation for Cancellation of Registration or for Withdrawal of Approval of Trusts/Institutions Widened by Finance Bill, 2023—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Time Limit for Furnishing Form No. 9A/10 Amended By Finance Bill, 2023—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Finance Bill, 2023 Vis-a-Vis GST—CA. SATYADEV PUROHIT |
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| INCOME TAX : ARTICLES - E-Verification Scheme—Information Seeking and Corroboration—SRIVATSAN RANGANATHAN |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Max Healthcare Institute Ltd. (2023) 189 TR (A) 573 (Del-Trib) : 2022 TaxPub(DT) 4645 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. SKM Egg Products Exports (I) Ltd. (2023) 189 TR (A) 575 (Chen-Trib) : 2021 TaxPub(DT) 6568 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Air Control India (P). Ltd. v. ITO (2023) 189 TR (A) 576 (Pune-Trib) : 2022 TaxPub(DT) 4482 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ambarnuj Finance & Investment (P). Ltd. v. Dy. CIT & Anr. (2023) 189 TR (A) 623 (Del-HC) : 2022 TaxPub(DT) 7276 (Del-HC) : (2023) 450 ITR 40 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Farah Khan (2023) 189 TR (A) 574 (Mum-Trib) : 2021 TaxPub(DT) 4210 (Mum-Trib) : (2021) 191 ITD 633 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. H.B. Sudarshan (2023) 189 TR (A) 585 (Bang-Trib) : 2022 TaxPub(DT) 4163 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sanjay Kumar Upadhyay (2023) 189 TR (A) 588 (Ranchi-Trib) : 2022 TaxPub(DT) 6495 (Ranchi-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Shah Virchand Govanji Jewellers (P). Ltd. (2023) 189 TR (A) 582 (Srt-Trib) : 2022 TaxPub(DT) 6274 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Avnish Navinchandra Shah v. ITO (2023) 189 TR (A) 567 (Ahd-Trib) : 2022 TaxPub(DT) 4237 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bhavani Cotton Ginning & Pressing Factory v. ITO (2023) 189 TR (A) 620 (Ahd-Trib) : 2022 TaxPub(DT) 5244 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bhrigu Nath Pandey v. Addl./Jt./Dy./Asstt. CIT, ITO, National Faceless Assessment Centre (Jurisdictional assessing officer The Dy. CIT) (2023) 189 TR (A) 632 (Varanasi-Trib) : 2022 TaxPub(DT) 6338 (Varanasi-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - BIZ Secure Labs (P) Ltd. v. Dy. CIT (2023) 189 TR (A) 573 (Pune-Trib) : 2022 TaxPub(DT) 2200 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - C. Bhansali Developers (P). Ltd. v. Asstt. CIT (2023) 189 TR (A) 590 (Mum-Trib) : 2022 TaxPub(DT) 6362 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Carissa Investment (P) Ltd. v. Asstt. CIT (2023) 189 TR (A) 600 (Del-Trib) : 2021 TaxPub(DT) 546 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - DCIT v. Gujarat Industries Power Co. Ltd. (2023) 189 TR (A) 576 (Ahd-Trib) : 2022 TaxPub(DT) 2576 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - DCIT v. Kanwal Mohan Singh Sehgal (2023) 189 TR (A) 592 (Del-Trib) : 2022 TaxPub(DT) 5748 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Devappa Muniraju v. ITO (2023) 189 TR (A) 594 (Bang-Trib) : 2022 TaxPub(DT) 6081 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Diageo India (P) Ltd. v. Dy. CIT (2023) 189 TR (A) 581 (Mum-Trib) : 2022 TaxPub(DT) 5706 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Anju Saraf (2023) 189 TR (A) 576 (Nag-Trib) : 2022 TaxPub(DT) 5065 (Nag-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Anuya Jayant Mhaiskar (2023) 189 TR (A) 603 (Mum-Trib) : 2022 TaxPub(DT) 5235 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. C.D. Equifinance (P) Ltd. (2023) 189 TR (A) 608 (Kol-Trib) : 2022 TaxPub(DT) 5899 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Gujarat Industries Power Co. Ltd. (2023) 189 TR (A) 572 (Ahd-Trib) : 2022 TaxPub(DT) 2576 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Lodha Developers Ltd. (2023) 189 TR (A) 573 (Mum-Trib) : 2022 TaxPub(DT) 5758 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sanjivani Parenteral Ltd. (2023) 189 TR (A) 607 (Mum-Trib) : 2022 TaxPub(DT) 5165 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT(E) v. Willingdon Charitable Trust (2023) 189 TR (A) 570 (Chen-Trib) : 2022 TaxPub(DT) 7442 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Exim Club v. CIT (2023) 189 TR (A) 568 (Ahd-Trib) : 2022 TaxPub(DT) 5717 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - GE Power Systems India (P) Ltd. v. Asstt. CIT (2023) 189 TR (A) 616 (Del-Trib) : 2022 TaxPub(DT) 6183 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gramin Sewa Sahakari Samiti Maryadit v. ITO (2023) 189 TR (A) 612 (Rpr-Trib) : 2022 TaxPub(DT) 5914 (Raipur-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hamilton Industries (P). Ltd. v. ITO (2023) 189 TR (A) 624 (Mum-Trib) : 2022 TaxPub(DT) 5388 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hike (P). Ltd. v. Pr. CIT (2023) 189 TR (A) 629 (Del-Trib) : 2022 TaxPub(DT) 4515 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ICICI Bank Ltd. v. Dy. CIT (2023) 189 TR (A) 628 (Mum-Trib) : 2022 TaxPub(DT) 1900 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Insecticides (India) Ltd. v. Dy. CIT (2023) 189 TR (A) 567 (Del-Trib) : 2022 TaxPub(DT) 6197 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO (E) v. Rajasthan Cricket Association (2023) 189 TR (A) 569 (Jp-Trib) : 2022 TaxPub(DT) 4947 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Gama Entertainment Systems (P) Ltd. (2023) 189 TR (A) 603 (Mum-Trib) : 2022 TaxPub(DT) 4042 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Godhuli Dealcom LLP (2023) 189 TR (A) 595 (Kol-Trib) : 2022 TaxPub(DT) 4402 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Mujeeb Urrahman (2023) 189 TR (A) 593 (Bang-Trib) : 2021 TaxPub(DT) 4804 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Quark Enterprises (P) Ltd. (2023) 189 TR (A) 596 (Hyd-Trib) : 2022 TaxPub(DT) 6245 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Sudhir Kumar Rawat (2023) 189 TR (A) 630 (Jab-Trib) : 2022 TaxPub(DT) 5149 (Jab-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jt. CIT (OSD) v. Shreesai Printing (P) Ltd. (2023) 189 TR (A) 601 (Mum-Trib) : 2022 TaxPub(DT) 6080 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Narayan Land Estate (2023) 189 TR (A) 621 (Ahd-Trib) : 2022 TaxPub(DT) 4075 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - L'Oreal India (P) Ltd. v. Addl./Jt./Dy./Asstt. CIT/ITO/National Faceless Assessment Centre (2023) 189 TR (A) 586 (Mum-Trib) : 2022 TaxPub(DT) 4642 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mahacol Tie Up (P) Ltd. v. ITO (2023) 189 TR (A) 599 (Kol-Trib) : 2022 TaxPub(DT) 6855 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Medi Assist Insurance TPA (P.) Ltd. v. Dy. CIT (2023) 189 TR (A) 592 (Bang 'A'-Trib) : 2022 TaxPub(DT) 4218 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Meera Devi Kumawat v. Jt. CIT (2023) 189 TR (A) 631 (JP-Trib) : 2021 TaxPub(DT) 5919 (Jp-Trib) : (2022) 193 ITD 250 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Microsoft India (R & D) (P) Ltd. v. Dy. CIT (2023) 189 TR (A) 571 (Del-Trib) : 2022 TaxPub(DT) 5476 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nandini Sharma v. Asstt. CIT/Dy. CIT (2023) 189 TR (A) 615 (Asr-Trib) : 2022 TaxPub(DT) 6867 (Amr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Naresh Kumar v. ACIT (2023) 189 TR (A) 578 (Del-Trib) : 2021 TaxPub(DT) 3748 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pawini Infraventure (P) Ltd. v. Dy. CIT (2023) 189 TR (A) 604 (Varan-Trib) : 2022 TaxPub(DT) 5783 (Varanasi-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - R.C. Bhaskar & Anr. v. Addl. CIT (2023) 189 TR (A) 597 (Bang-Trib) : 2022 TaxPub(DT) 5508 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Satya Sai Educational & Service Society v. ITO (2023) 189 TR (A) 869 (Visakhapatnam-Trib) : 2022 TaxPub(DT) 5617 (Visakha Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Satyawati Memorial Educational & Charitable Trust v. CIT (E) (2023) 189 TR (A) 568 (Lkw-Trib) : 2022 TaxPub(DT) 5807 (Luck-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sharavathi Pathina Sahakara Sangha Niyamitha v. ITO (2023) 189 TR (A) 612 (Bang-Trib) : 2022 TaxPub(DT) 5309 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - SRC Aviation (P) Ltd. v. Asstt. CIT & Anr. (2023) 189 TR (A) 577 (Del-HC) : 2022 TaxPub(DT) 2728 (Del-HC) : (2022) 445 ITR 40 (Del) : (2022) 288 Taxman 159 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Sulzer Pumps India (P) Ltd. v. Dy. CIT (2023) 189 TR (A) 583 (Mum-Trib) : 2022 TaxPub(DT) 6310 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - UCO Bank v. Jt. CIT (2023) 189 TR (A) 634 (Del-Trib) : 2022 TaxPub(DT) 2416 (Del-Trib) : (2022) 195 ITD 9 (Del-Trib) |
102
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| INCOME TAX : CASE LAW DIGESTS - Vikas Narayan Baddi v. Asstt. CIT (2023) 189 TR (A) 594 (Ahd-Trib) : 2022 TaxPub(DT) 5854 (Ahd-Trib) |
63
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| INTERNATIONAL TAXATION : ARTICLES - Whether Income Arising to a Non-Resident can be Taxed as Business Income in India without a PE?—AKHILESH KUMAR SAH |
104
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Diageo India (P) Ltd. v. Dy. CIT (2023) 189 TR (B) 645 (Mum-Trib) : 2022 TaxPub(DT) 5706 (Mum-Trib) |
114
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Apco Worldwide (India) (P). Ltd. (2023) 189 TR (B) 648 (Del-Trib) : 2022 TaxPub(DT) 6350 (Del-Trib) |
116
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Hitachi Metglas (India) (P) Ltd. v. Dy. CIT (2023) 189 TR (B) 642 (Del-Trib) : 2021 TaxPub(DT) 5901 (Del-Trib) |
111
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - L'Oreal India (P) Ltd. v. Addl./Jt./Dy./Asstt. CIT/ITO/National Faceless Assessment Centre (2023) 189 TR (B) 644 (Mum-Trib) : 2022 TaxPub(DT) 4642 (Mum-Trib) |
112
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Mol Corpn. v. Dy. CIT (2023) 189 TR (B) 640 (Del-Trib) : 2022 TaxPub(DT) 4175 (Del-Trib) |
109
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Perfetti Van Melle ICT & BV v. Asstt. CIT (2023) 189 TR (B) 641 (Del 'D'-Trib) : 2022 TaxPub(DT) 3839 (Del-Trib) |
109
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sanjiv Gopal v. ADIT (2023) 189 TR (B) 643 (Bang-Trib) : 2022 TaxPub(DT) 7182 (Bang-Trib) |
111
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sulzer Pumps India (P) Ltd. v. Dy. CIT (2023) 189 TR (B) 646 (Mum-Trib) : 2022 TaxPub(DT) 6310 (Mum-Trib) |
114
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Toyota Boshoku Automotive India (P.) Ltd. v. Dy. CIT (2023) 189 TR (B) 644 (Bang 'B'-Trib) : 2022 TaxPub(DT) 3447 (Bang-Trib) |
113
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Vinodkumar Lakshmipathi v. CIT(A) (2023) 189 TR (B) 643 (Bang-Trib) : 2022 TaxPub(DT) 6596 (Bang-Trib) |
112
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