| INCOME TAX : NEWS YOU CAN USE - Interim Budget 2024 : Budget 2024-25 wishlist; Indian crypto players seek tax cuts to spur trade |
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| INCOME TAX : NEWS YOU CAN USE - Interim Budget 2024 : Rebate under new income tax regime may be hiked to Rs 7.5 lakh |
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| INCOME TAX : NEWS YOU CAN USE - Search and Seizure : Income Tax dept found unaccounted sales of Rs 1,000 cr. during raid against Polycab |
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| INCOME TAX : NEWS YOU CAN USE - Sukanya Samriddhi Scheme : Govt. raises Sukanya Samriddhi, 3-yr term deposit interest rates by 20 bps |
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| INCOME TAX : NEWS YOU CAN USE - TDS : CBDT clarifies applicability of TDS liability for e-retailers on ONDC |
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| INCOME TAX : NEWS YOU CAN USE - UPI : Comply with higher UPI transfer limit by Jan 10, NPCI directs members |
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| INCOME TAX : NEWS YOU CAN USE - SEBI : SEBI extends deadline to add nominees in mutual funds, demat accounts |
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| INCOME TAX : NEWS YOU CAN USE - GST : HUL receives Rs 447.5 cr GST demands and penalties, firm to make assessment |
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| INCOME TAX : NEWS YOU CAN USE - GST : LIC gets GST notice of Rs 806 crore; insurer says will file an appeal |
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| INCOME TAX : NEWS YOU CAN USE - GST : LIC receives GST demand notice of Rs 663 crore from Chennai tax officials |
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| INCOME TAX : NEWS YOU CAN USE - GST : SC seeks govt’s response on pleas by online gaming cos challenging 28% GST |
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| INCOME TAX : NEWS YOU CAN USE - GST : You may be able to file revised GST returns from April 2025 |
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| INCOME TAX : STATUTES - Guidelines Under Sub-Section (4) of Section 194-O of the Income Tax Act 1961 (“the Act”)—Circular No. 20 of 2023, dtd. 28-12-2023 [F. No. 370142/43/ 2023-TPL] |
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| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person—Pension Fund—Ravenna Investments Holding B.V, Notified—Notification No. 106/ 2023, dtd. 27-12-2023 [F. No. 500/PF13/S10(23FE)/FT&TR-II] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Bellary Urban Development Authority, Notified—Notification No. 1/2024, dtd. 2-1-2024 [F. No. 300196/26/2021-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Karnataka State Rural Livelihood Promotion Society, Notified—Notification No. 2/2024, dtd. 2-1-2024 [F. No. 300196/20/ 2019-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Non-Resident from Activity of Investment in a Financial Product, Notified—Notification No. 3/ 2024, dtd. 2-1-2024[F. No. 300196/29/2022-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(4G)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Unit of an International Financial Services Centre, Notified—Notification No. 04/2024, dtd. 4-1-2024 [F. No. 370142/48/2023-TPL] |
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| INCOME TAX : STATUTES - Corrigendum to Notification No. 89/2023, may be read as Notification No. 89A/2023—Notification No. 5/2024, dtd. 4-1-2024 [F. No. 500/PF11/ S10 (23FE)/FT&TR-II(2)] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—District Legal Service Authority Union Territory Chandigarh, Notified—Notification No. 6/2024, dtd. 5-1-2024 [F. No. 196/8/ 2021-ITA-I |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Karmayogi Bharat, Notified—Notification No. 7/ 2024, dtd. 5-1-2024 [F. No. 196/12/2023-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Haryana State Board of Technical Education, Panchkula, Notified—Notification No. 8/2024, dtd. 5-1-2024 [F. No. 300196/ 37/2021-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Polavaram Project Authority, Hyderabad, Notified—Notification No. 9/2024, dtd. 5-1-2024 [F. No. 300196/51/2019-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Chennai Metropolitan Water Supply and Sewerage Board, Tamil Nadu, Notified—Notification No. 10/2024, dtd. 8-1-2024 [F.No. 300196/34/20 |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Punjab State Faculty of Ayurvedic and Unani Systems of Medicine, Punjab Government, Notified—Notification No. 11/ 2024, dtd. 8-1-2024 |
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| INCOME TAX : STATUTES - CBDT Issues Guidelines Under Section 194-O of the Income Tax Act, 1961—Press Release, dtd. 28-12-2023 |
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| INCOME TAX : STATUTES - A New Record for CBDT! : Over 8.18 Crore ITRs Filed for A.Y. 2023-2024—Press Release, dtd. 1-1-2024 |
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| INCOME TAX : ARTICLES - Surrender During Search or Survey Whether Attracts Deeming Provision Under Section 69 or 69A Automatically—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Clubbing of Income Accruing to Minor but Payable After Becoming Major—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Applicability of Enhanced Rate of Tax (60 Percent) Under Section 115BBE—PAWAN PRAKASH |
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| GST : ARTICLES - Notice Under Section 129(1)(a) and Penalty Order Under Section 129(3) Passed on Same Date—Validity of—V.N. DAMODAR |
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| GST : ARTICLES - Owner of Goods Ready to Deposit Penalty Under Protest—Release of Goods Under Section 129(1)(a)—AKHILESH KUMAR SAH |
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| COMPANIES ACT, 2013 : ARTICLES - Committees Under Companies Act, 2013—POORVI GATTANI |
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| SEBI : ARTICLES - Understanding of Shareholding Pattern—A Comprehensive Overview Under SEBI Listing Obligations and Disclosure Requirements (LODR)—CS. PRAGYA LALWANI |
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| IBC : ARTICLES - Supreme Court Verdict on Personal Guarantors Under the IBBI Code—SRIVATSAN RANGANATHAN |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Vibhu International Ltd. (2024) 193 TR (A) 206 (Del-Trib) : 2023 TaxPub(DT) 5552 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Analysys Mason India (P) Ltd. v. ACIT (2024) 193 TR (A) 178 (Del-Trib) : 2023 TaxPub(DT) 3283 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Apex Remedies (P) Ltd. v. ITO (2024) 193 TR (A) 209 (Guj-HC) : 2023 TaxPub(DT) 4148 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ashok Kumar Gupta v. Dy. CIT (2024) 193 TR (A) 222 (Del-Trib) : 2023 TaxPub(DT) 5792 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Bytescale Technologies (P) Ltd. (2024) 193 TR (A) 174 (Mum-Trib) : 2023 TaxPub(DT) 3576 (Mum-Trib) : (2023) 201 ITD 760 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Etawah Chakeri (Kanpur) Highway (P) Ltd. (2024) 193 TR (A) 173 (Del-Trib) : 2023 TaxPub(DT) 2981 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Real Marketing (P) Ltd. (2024) 193 TR (A) 211 (Ahd-Trib) : 2023 TaxPub(DT) 3136 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Atharwa Builders & Developers v. Asstt. CIT (2024) 193 TR (A) 177 (Pune-Trib) : 2023 TaxPub(DT) 1010 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Babusona Mondal v. Dy. CIT (2024) 193 TR (A) 181 (Kol-Trib) : 2023 TaxPub(DT) 6667 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bankimbhai Natverbhai Patel v. ITO (2024) 193 TR (A) 222 (Ahd-Trib) : 2023 TaxPub(DT) 7708 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bhikhiben Balvantsinh Rajput v. DCIT (2024) 193 TR (A) 188 (Ahd-Trib) : 2023 TaxPub(DT) 174 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Biren Suresh Karani v. ITO (2024) 193 TR (A) 179 (Mum-Trib) : 2023 TaxPub(DT) 5267 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Captain Steel India Ltd. v. Dy. CIT (2024) 193 TR (A) 196 (Kol-Trib) : 2023 TaxPub(DT) 2304 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. ABP (P) Ltd. (2024) 193 TR (A) 212 (Cal-HC) : 2023 TaxPub(DT) 1937 (Cal-HC) : (2023) 458 ITR 74 (Cal) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Bhushan Power & Steel Ltd. (2024) 193 TR (A) 221 (P&H-HC) : 2023 TaxPub(DT) 6156 (P&H-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CNR Leading Softek (P) Ltd. v. ITO (2024) 193 TR (A) 186 (Del-Trib) : 2023 TaxPub(DT) 2597 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Deepak Modi v. Asstt. CIT (2024) 193 TR (A) 207 (Del-HC) : 2023 TaxPub(DT) 7512 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Din Engineering Services LLP v. Pr. CIT (2024) 193 TR (A) 218 (Del-Trib) : 2023 TaxPub(DT) 5639 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Aaryavart Infrastructure (P) Ltd. (2024) 193 TR (A) 172 (Ahd-Trib) : 2023 TaxPub(DT) 3452 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Magic Share Traders Ltd. (2024) 193 TR (A) 185 (Ahd-Trib) : 2023 TaxPub(DT) 1486 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Shree Sadhikrupa Infra (2024) 193 TR (A) 192 (Ahd-Trib) : 2023 TaxPub(DT) 2342 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sukhbir Shokeen (2024) 193 TR (A) 210 (Del-Trib) : 2023 TaxPub(DT) 3217 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT, v. Safari Biotech Pvt. Ltd. (2024) 193 TR (A) 180 (Ahd 'B'-Trib) : 2023 TaxPub(DT) 4382 (Ahd 'B'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Emerson Process Management (India) (P) Ltd. v. Asstt. CIT (2024) 193 TR (A) 204 (Mum-Trib) : 2023 TaxPub(DT) 4632 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Framji Dinshaw Petit Parsee Sanatorium v. ITO (E) (2024) 193 TR (A) 208 (Bom-HC) : 2023 TaxPub(DT) 1598 (Bom-HC) : (2023) 292 Taxman 251 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Geeta Vidya Mandir Samiti v. CIT (E) (2024) 193 TR (A) 176 (Del-Trib) : 2023 TaxPub(DT) 5648 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Goutam Sadhan Bose v. Asstt. CIT (2024) 193 TR (A) 212 (Cal-HC) : 2023 TaxPub(DT) 5650 (Cal-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Himanshu Infratech (P) Ltd. v. ITO & Ors. (2024) 193 TR (A) 206 (Del-HC) : 2023 TaxPub(DT) 4685 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Infosys Ltd. v. Asstt. CIT (2024) 193 TR (A) 205 (Karn-HC) : 2023 TaxPub(DT) 4686 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Anmol Steel & Power (P) Ltd. (2024) 193 TR (A) 189 (Kol-Trib) : 2023 TaxPub(DT) 1834 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Chandi Ram (2024) 193 TR (A) 187 (JP-Trib) : 2023 TaxPub(DT) 3738 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Gitika Commodities (P) Ltd. (2024) 193 TR (A) 190 (Kiol-Trib) : 2023 TaxPub(DT) 814 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Lok Developers v. Dy. CIT (2024) 193 TR (A) 208 (Bom-HC) : 2023 TaxPub(DT) 1172 (Bom-HC) : (2023) 455 ITR 399 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Ludhiana Construction (P) Ltd. v. Dy. CIT (2024) 193 TR (A) 203 (Chd-Trib) : 2023 TaxPub(DT) 4552 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Maheshbhai M Pandya v. ITO (2024) 193 TR (A) 223 (Surat-Trib) : 2023 TaxPub(DT) 5008 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Majestic Properties (P) Ltd. v. Pr. CIT (2024) 193 TR (A) 219 (Del-Trib) : 2023 TaxPub(DT) 4920 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Meenu Arya v. ITO (2024) 193 TR (A) 172 (Del-Trib) : 2023 TaxPub(DT) 3827 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mumtaz Dilawar Gani v. ITO (2024) 193 TR (A) 191 (Srt-Trib) : 2023 TaxPub(DT) 3363 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mundkhar Co-operative Agriculture Service Society Ltd. v. ITO (2024) 193 TR (A) 197 (Chd-Trib) : 2023 TaxPub(DT) 2876 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Murliwala Agrotech (P) Ltd. v. Asstt. CIT (2024) 193 TR (A) 215 (Del-Trib) : 2023 TaxPub(DT) 4097 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Neena Dadwani v. Pr. CIT (2024) 193 TR (A) 218 (Ind-Trib) : 2023 TaxPub(DT) 5183 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Osian Stock Broking (P) Ltd. v. ITO (2024) 193 TR (A) 199 (Kol-Trib) : 2023 TaxPub(DT) 4708 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pinki Rajesh Modi v. ITO (2024) 193 TR (A) 209 (Bom-HC) : 2023 TaxPub(DT) 3874 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Planman Motion Pictures (P) Ltd. v. ITO (2024) 193 TR (A) 185 (Del-Trib) : 2023 TaxPub(DT) 1650 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Archit Securities (P) Ltd. (2024) 193 TR (A) 205 (Del-HC) : 2023 TaxPub(DT) 5191 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Bajaj Herbals (P) Ltd. (2024) 193 TR (A) 182 (Guj-HC) : 2023 TaxPub(DT) 1462 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. H.T.L Ltd. (2024) 193 TR (A) 220 (Del-HC) : 2023 TaxPub(DT) 3925 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Heaven Suppliers (P) Ltd. (2024) 193 TR (A) 211 (Del-HC) : 2023 TaxPub(DT) 6415 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. M/X CES Soma CICI JV (2024) 193 TR (A) 182 (Karn-HC) : 2023 TaxPub(DT) 5292 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Music Broadcast (P) Ltd. (2024) 193 TR (A) 179 (Bom-HC) : 2023 TaxPub(DT) 4988 (Bom-HC) : (2023) 458 ITR 709 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Pradnya Munde v. CIT (2024) 193 TR (A) 186 (Mum-Trib) : 2023 TaxPub(DT) 699 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Puducherry Tourism Development Corpn. Ltd. v. ITO (2024) 193 TR (A) 223 (Chen-Trib) : 2023 TaxPub(DT) 2698 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajender Agarwal v. Asstt. CIT (2024) 193 TR (A) 204 (Del-Trib) : 2023 TaxPub(DT) 7551 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajesh Kumar Agarwal v. Dy. CIT (2024) 193 TR (A) 197 (Jp-Trib) : 2023 TaxPub(DT) 3119 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajkot Vishashrimali Jain Samaj v. ITO (2024) 193 TR (A) 175 (Rjt-Trib) : 2023 TaxPub(DT) 1895 (Rkt-Trib) : (2023) 200 ITD 662 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rakesh Gupta v. Dy. CIT (2024) 193 TR (A) 215 (Del-Trib) : 2023 TaxPub(DT) 2137 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - S.J. Studio & Entertainment Ltd. v. Asstt. CIT (2024) 193 TR (A) 201 (Mum-Trib) : 2023 TaxPub(DT) 1809 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - South Eastern Coalfields Ltd. v. Asstt. CIT (2024) 193 TR (A) 215 (Rpr-Trib) : 2023 TaxPub(DT) 4650 (Raipur-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sri Ranganathar Industries (P) Ltd. v. Dy. CIT (2024) 193 TR (A) 195 (Chen-Trib) : 2023 TaxPub(DT) 930 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Subex Ltd. v. Dy. CIT (2024) 193 TR (A) 213 (Karn-HC) : 2023 TaxPub(DT) 481 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Sulochana Saijan Modi v. ITO (2024) 193 TR (A) 188 (Mum-Trib) : 2023 TaxPub(DT) 3218 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Surjit Kaur Uberoi v. Asstt. CIT (2024) 193 TR (A) 214 (Kol-Trib) : 2023 TaxPub(DT) 2355 (Kol-Trib) |
98
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| INCOME TAX : CASE LAW DIGESTS - Syndicate Bank Staff Co-operative Society Ltd. v. Dy. CIT (2024) 193 TR (A) 198 (Bang-Trib) : 2023 TaxPub(DT) 486 (Bang-Trib) |
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| >> |
| INCOME TAX : CASE LAW DIGESTS - Viraj Profiles Ltd. v. Dy. CIT (2024) 193 TR (A) 183 (Mum-Trib) : 2023 TaxPub(DT) 3242 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vishal Exports Overseas Ltd. v. Pr. CIT (2024) 193 TR (A) 217 (Ahd-Trib) : 2023 TaxPub(DT) 2362 (Ahd-Trib) |
101
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| INCOME TAX : CASE LAW DIGESTS - Vivimed Labs Ltd. v. Pr. CIT (2024) 193 TR (A) 224 (Telanga-HC) : 2023 TaxPub(DT) 3522 (Tel-HC) |
108
| >> |
| INCOME TAX : CASE LAW DIGESTS - VKCN Realties LLP v. National Faceless Assessment Centre (2024) 193 TR (A) 198 (Mad-HC) : 2023 TaxPub(DT) 5240 (Mad-HC) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Lenovo India (P) Ltd. v. Dy. CIT (2024) 193 TR (B) 230 (Bang-Trib) : 2023 TaxPub(DT) 2687 (Bang-Trib) |
114
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Linklaters LLP v. Asstt. CIT (2024) 193 TR (B) 226 (Mum-Trib) : 2023 TaxPub(DT) 1791 (Mum-Trib) |
111
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Rothe Erde (I) (P) Ltd. v. Asstt. CIT (2024) 193 TR (B) 231 (Pune-Trib) : 2023 TaxPub(DT) 2720 (Pune-Trib) |
116
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sandeep Patwari v. Dy. CIT (2024) 193 TR (B) 229 (Bang-Trib) : 2023 TaxPub(DT) 3207 (Bang-Trib) |
114
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sumedha Arora v. ITO (2024) 193 TR (B) 226 (Del-Trib) : 2023 TaxPub(DT) 1901 (Del-Trib) |
110
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Viraj Profiles Ltd. v. Dy. CIT (2024) 193 TR (B) 231 (Mum-Trib) : 2023 TaxPub(DT) 3242 (Mum-Trib) |
115
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