| INCOME TAX : NEWS YOU CAN USE - Income Tax Returns : Income Tax dept. notifies ITR forms 1, 4 for assessment year 2024-25 |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax Returns : Over 74 mn ITRs filed in FY23, 50 mn people showed zero tax liability |
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| MSMEs : NEWS YOU CAN USE - CPSEs make 34.63% procurement from MSMEs in FY24 against mandated 25% |
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| NCLAT : NEWS YOU CAN USE - NCLAT dismisses JKC’s plea challenging sale of Jet Airways aircraft |
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| Competition Law : NEWS YOU CAN USE - From local to global; Competition Law gained much traction in 2023 |
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| RBI : NEWS YOU CAN USE - RBI : RBI imposes Rs 2 lakh penalty on TDCC Bank for sanctioning loan to director |
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| SEBI : NEWS YOU CAN USE - SEBI tweaks norms for online resolution of disputes in securities market |
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| GST : NEWS YOU CAN USE - Number of GST return filers up 65% to 11.3 mn in 5 years |
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| GST : NEWS YOU CAN USE - Valuation rules for GST on e-gaming platforms effective prospectively |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Godavari River Management Board, Hyderabad, Notified—Notification No. 102/2023, dtd. 5-12-2023 [F. No. 300196/45/2019-ITA-I] |
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| INCOME TAX : STATUTES - Saint Lucia’s Tax Inspectors Without Borders (TIWB) Programme Launched in Partnership with India—Press Release, dtd. 15-12-2023 |
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| INCOME TAX : STATUTES - Gross Direct Tax Collections for the Financial Year(FY) 2023-24 Register a Growth of 17.01%—Press Release, dtd. 18-12-2023 |
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| INCOME TAX : STATUTES - Income Tax Department Conducts search Operations in Odisha, Jharkhand and West Bengal—Press Release, dtd. 21-12-2023 |
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| INCOME TAX : STATUTES - Income Tax Amendment (Twenty-Eighth Amendment) Rules, 2023—Amendment in Rule 17C—Notification No. 103/2023, dtd. 18-12-2023 [F. No. 370142/44/2023-TPL] |
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| INCOME TAX : STATUTES - Income Tax (Twenty-Ninth Amendment) Rules, 2023—Amendment in Rule 10TA and 10TD—Notification No. 104/2023, dtd. 19-12-2023 [F. No. 370142/26/2023-TPL] |
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| INCOME TAX : STATUTES - Income Tax (Thirtieth Amendment) Rules, 2023—New ITR Form ITR-1 SAHAJ and ITR-4 SUGAM, Notified for Assessment Year 2024-25—Notification No. 105/2023, dtd. 22-12-2023 [F. No. 370142/45/2023-TPL (Part-I)] |
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| INCOME TAX : ARTICLES - Inadmissibility of Expenses Incurred in Providing Freebies to Medical Practitioners by Pharmacy Engaged in Trading of Medicine—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Revision by Authorities Under Section 263 at The Behest of AO—Whether valid ?—SAMEER BHATIA |
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| GST : ARTICLES - Delay in Payment of Tax—Validity of Imposition of Penalty Equal to Tax—CA. SATYADEV PUROHIT |
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| GST : ARTICLES - Concession in Late Fee for Delay in Filing GSTR-9—Whether Applicable to GSTR-9 Filed Prior to 1-4-2023—S. SWAMINATHAN |
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| GST : ARTICLES - Cancellation of Registration Without Complying with Statutory Conditions Mentioned in Section 29(2)—Validity of—AKHILESH KUMAR SAH |
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| COMPANIES ACT, 2013 : ARTICLES - Holding Board Meeting Without Quorum—ROC May Slap Penalties—D. RAMACHANDRA RAO |
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| COMPANIES ACT, 2013 : ARTICLES - Ratio Analysis Under Schedule III of the Companies Act—CA. L. VENKATARAMANAN |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Eris Lifesciences Ltd. (2024) 193 TR (A) 94 (Ahd-Trib) : 2023 TaxPub(DT) 4410 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ajay Kumar Mishra v. Dy. CIT (2024) 193 TR (A) 95 (Del-Trib) : 2023 TaxPub(DT) 3453 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Chandra Surana (2024) 193 TR (A) 82 (JP 'A'-Trib) : 2023 TaxPub(DT) 2487 (Jp 'A'-Trib) : (2023) 104 ITR (Trib) 503 (Jp 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Srinivasa Fashions (P.) Ltd. (2024) 193 TR (A) 77 (Chen 'C'-Trib) : 2023 TaxPub(DT) 1724 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Brij Mohandas Devi Prasad v. Asstt. CIT/Dy.CIT (2024) 193 TR (A) 87 (Ind-Trib) : 2023 TaxPub(DT) 4377 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dhansukhlal Maganlal Dhangar v. ITO (2024) 193 TR (A) 105 (Srt-Trib) : 2023 TaxPub(DT) 4064 (Surat Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Dhanwan Leasing & Finance Co. Ltd. v. ITO (2024) 193 TR (A) 87 (Ind-Trib) : 2023 TaxPub(DT) 1143 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. G.H. Crop Science (P) Ltd. (2024) 193 TR (A) 76 (Asr-Trib) : 2023 TaxPub(DT) 1583 (Amr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Nilkanth Developers (2024) 193 TR (A) 85 (Ahd-Trib) : 2023 TaxPub(DT) 2827 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Rushay Commodities (P) Ltd. (2024) 193 TR (A) 65 (Ahd-Trib) : 2023 TaxPub(DT) 2144 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Wagad Construction Co. (2024) 193 TR (A) 65 (Jod-Trib) : 2023 TaxPub(DT) 1524 (Jod-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - HT Mobile Solutions Ltd. v. Jt. CIT (OSD) (2024) 193 TR (A) 103 (Del-Trib) : 2023 TaxPub(DT) 3329 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Firoz Abdul Gafar Nadiadwala (2024) 193 TR (A) 108 (Addl. Ch.Metropolitan) : 2023 TaxPub(DT) 2569 (Addl. Chief Met. Mag. Mumbai) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Gemini Iron & Steel (P) Ltd. (2024) 193 TR (A) 83 (Chen-Trib) : 2023 TaxPub(DT) 1599 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Rustom Fali Mehta (2024) 193 TR (A) 78 (Mum-Trib) : 2023 TaxPub(DT) 2721 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mahendra Corpn. v. Dy. CIT (2024) 193 TR (A) 76 (Mum-Trib) : 2023 TaxPub(DT) 3276 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Meghalaya Power Transmission Corpn. Ltd. v. Asstt.CIT (2024) 193 TR (A) 63 (Guw-Trib) : 2023 TaxPub(DT) 2804 (Gau-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mukesh J. Ruparel v. ITO (2024) 193 TR (A) 98 (Bom-HC) : 2023 TaxPub(DT) 4642 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Namita Aggarwal v. ITO (2024) 193 TR (A) 81 (Del E'-Trib) : 2023 TaxPub(DT) 1114 (Del 'E'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - National Housing Bank v. CIT(A) (2024) 193 TR (A) 68 (Del-Trib) : 2023 TaxPub(DT) 1825 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - NEC Technologies India P. Ltd., v. Addl. CIT (2024) 193 TR (A) 70 (Del-Trib) : 2023 TaxPub(DT) 3811 (Del 'E'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nirmal Kumar Minda v. Asstt. CIT (2024) 193 TR (A) 90 (Del-Trib) : 2023 TaxPub(DT) 2741 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - NTS Corpn. v. ITO (2024) 193 TR (A) 66 (Ahd-Trib) : 2023 TaxPub(DT) 1378 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ocean Exim India (P) Ltd. v. ITO (2024) 193 TR (A) 67 (Jaipur-Trib) : 2023 TaxPub(DT) 2830 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. D.B. Realty (P) Ltd. (2024) 193 TR (A) 63 (Bom-HC) : 2023 TaxPub(DT) 3960 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Unique Star Developers (2024) 193 TR (A) 93 (Bom-HC) : 2023 TaxPub(DT) 4506 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Quasar Developers (P) Ltd. v. ITO (2024) 193 TR (A) 88 (JP-Trib) : 2023 TaxPub(DT) 2231 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rakesh Kumar Agarwal v. ITO (2024) 193 TR (A) 107 (JP-Trib) : 2023 TaxPub(DT) 2403 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Royal India Corpn. Ltd. v. Dy. CIT (2024) 193 TR (A) 96 (Bom-HC) : 2023 TaxPub(DT) 4645 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Sai Prerana Co-op. Credit Society Ltd. v. ITO (2024) 193 TR (A) 100 (Mum-Trib) : 2023 TaxPub(DT) 2729 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Saltwater Studio LLP v. NFAC (2024) 193 TR (A) 106 (Mum-Trib) : 2023 TaxPub(DT) 3447 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Saptarshi Realtors (P) Ltd. v. ITO (2024) 193 TR (A) 84 (Mum-Trib) : 2023 TaxPub(DT) 3156 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shikshadeep Education Trust v. Dy. CIT (2024) 193 TR (A) 62 (Del-Trib) : 2023 TaxPub(DT) 1675 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shiv Trading Co. v. ITO (2024) 193 TR (A) 92 (Rai-Trib) : 2023 TaxPub(DT) 4063 (Raipur Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Sorthiya Ahir Gnatino Utaro v. ADIT (CPC) (2024) 193 TR (A) 61 (Rjk-Trib) : 2023 TaxPub(DT) 4294 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Subodh Agarwal v. State of U.P. & Ors. (2024) 193 TR (A) 100 (All-HC) : 2023 TaxPub(DT) 897 (All-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Sumit Gahlot v. ITO (2024) 193 TR (A) 81 (Jod-Trib) : 2023 TaxPub(DT) 2243 (Jod-Trib) : (2023) 106 ITR (Trib) 695 (Jod-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sumit Jagdishchandra Agrawal v. Dy. CIT (2024) 193 TR (A) 102 (Guj-HC) : 2023 TaxPub(DT) 2062 (Guj-HC) : (2023) 455 ITR 216 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Sunil Malik v. Asstt. CIT (2024) 193 TR (A) 99 (Del-HC) : 2023 TaxPub(DT) 736 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Techknowledgy Interactive Partners (P) Ltd. v. ITO (2024) 193 TR (A) 72 (Mum-Trib) : 2023 TaxPub(DT) 988 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Thiduvil Balakrishnan v. Dy. CIT (2024) 193 TR (A) 73 (Chen-Trib) : 2023 TaxPub(DT) 2418 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tirumala Tirupati Devasthanams Employees Co. op. Credit Society v. ITO (2024) 193 TR (A) 94 (Hyd-Trib) : 2023 TaxPub(DT) 2417 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - TPF Getinsa Euroestudios S.L. v. Asstt. CIT (2024) 193 TR (A) 72 (Del-Trib) : 2023 TaxPub(DT) 2916 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - UNN Masjid Madresa Dargah Trust v. CIT(E) (2024) 193 TR (A) 62 (Srt-Trib) : 2023 TaxPub(DT) 4298 (Srt-Trib) |
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| INTERNATIONAL TAXATION : ARTICLES - Indian Counterpart of AE Incurring Expenditure to Promote Own Manufactured Products—Whether Amount to International Transaction—AKHILESH KUMAR SAH |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pr. CIT v. Nissin ABC Logistics (P) Ltd. (2024) 193 TR (A) 116 (Cal-HC) : 2022 TaxPub(DT) 7713 (Cal-HC) |
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