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TR Vol-193 Issue-3, 01-Feb-2024
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INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : IBC needs further changes for resolution of biz conglomerates 2 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax Return : Income tax filers more than double to 77.8 million in 10 years 3 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax : Income tax benefits granted to 2,975 recognised startups 3 >>   
INCOME TAX : NEWS YOU CAN USE - Interim Budget 2024 : Govt. may extend concessional 15% tax for new production units by a year 4 >>   
INCOME TAX : NEWS YOU CAN USE - Tax Refund : LIC receives notification for tax refund of Rs 25,464 crore for 7 AYs 4 >>   
INCOME TAX : NEWS YOU CAN USE - GST : GST intel unit detected over Rs 1.98 trn worth tax evasion cases in 2023 5 >>   
INCOME TAX : NEWS YOU CAN USE - GST : Helmet makers demand cut in GST as 2W accidents claim goodslives in India 6 >>   
INCOME TAX : STATUTES - Explanatory Circular—Circular Explaining The Provisions of The Finance Act, 2023—Circular No. 1/2024, dtd. 23-1-2024 [F. No. 370142/38/2023] 7 >>   
INCOME TAX : STATUTES - Authorisation to Inquiring Officer for Summoning and Enforcing Attendance of Certain witnesses—Notification No. 12/2024, dtd. 19-1-2024 [F.No. C-14011/46/2018-V&L] 12 >>   
INCOME TAX : STATUTES - Authorisation to Inquiring Officer for Summoning and Enforcing Attendance of Certain witnesses—Notification No. 13/2024, dtd. 19-1-2024 [F.No. C-14011/41/2018-V&L] 12 >>   
INCOME TAX : STATUTES - Giving Retrospective Effect to Certain Notifications, Regarding—Notification No. 14/2024, dtd. 23-1-2024 [F. No. 300196/8/2020-ITA-I] 13 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—State Legal Service Authority Union Territory Chandigarh, Notified—Notification No. 15/2024, dtd. 23-1-2024 [F. No. 196/ 18/2020-ITA-I 13 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Search Operations in Mumbai—Press Release, dtd. 10-1-2024 14 >>   
INCOME TAX : STATUTES - Direct Tax Collections for F.Y. 2023-24 up to 10-01-2024—Press Release, dtd. 11-1-2024 15 >>   
INCOME TAX : STATUTES - Release of Direct Tax Statistics—Press Release, dtd. 23-1-2024 15 >>   
INCOME TAX : ARTICLES - Rejection of Approval Under Section 80G Where Society Diverted from its Objects—Justification of—CA. NISHA BHANDARI 16 >>   
INCOME TAX : ARTICLES - Real Income and Imputed Disallowances—Divide in Taxation of Real Income —SRIVATSAN RANGANATHAN 21 >>   
INCOME TAX : ARTICLES - When Purchases Have Been Sold and Sales Have Been Accepted, Whether the Corresponding/Same Purchases Can be Added to Income?—AKHILESH KUMAR SAH 24 >>   
GST : ARTICLES - Section 16(4)—Whether Applicable During Financial Year 2017-18 to 2020-21—CA. SATYADEV PUROHIT 26 >>   
GST : ARTICLES - Issuance of Show Cause Notice Without Considering Reply to Pre-Show Cause Notice—Validity of—VISHAMBHAR DAYAL 32 >>   
COMPANIES ACT, 2013 : ARTICLES - Committees Under Companies Act, 2013— POORVI GATTANI 35 >>   
IPR : ARTICLES - Producer is Copyright Owner in Cinematograph Film—KUSH KALRA 42 >>   
MSME : ARTICLES - Self-Reliant India Fund for MSMEs—FCS. JAYA SHARMA-SINGHANIA/CS. MEHUL SOLANKI 44 >>   
INCOME TAX : CASE LAW DIGESTS - Adani Infrastructure & Developers (P) Ltd. v. Dy. CIT (2024) 193 TR (A) 290 (Ahd-Trib) : 2023 TaxPub(DT) 3682 (Ahd-Trib) : (2023) 201 ITD 805 (Ahd-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - ADM Agro Industries (P) Ltd. v. Dy. CIT (2024) 193 TR (A) 318 (Del-Trib) : 2023 TaxPub(DT) 159 (Del-HC) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Anand Sharma v. ITO (2024) 193 TR (A) 331 (Del-Trib) : 2023 TaxPub(DT) 3285 (Del-Trib) 99 >>   
INCOME TAX : CASE LAW DIGESTS - Ashvin Narayan Bajoria (HUF) v. ITO (2024) 193 TR (A) 338 (Surat-Trib) : 2023 TaxPub(DT) 1836 (Srt-Trib) 107 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. TCIL Bina Toll Road Ltd. (2024) 193 TR (A) 322 (Del-Trib) : 2023 TaxPub(DT) 526 (Del-Trib) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT(E) v. Nav Nirman Sewa Samiti (2024) 193 TR (A) 284 (Del-Trib) : 2023 TaxPub(DT) 965 (Del-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Baker Hughes Energy Technologies UK Ltd. v. Asstt. CIT (2024) 193 TR (A) 293 (Del-Trib) : 2023 TaxPub(DT) 3455 (Del-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Bikram Singh v. Pr. CIT (2024) 193 TR (A) 329 (SC) : 2023 TaxPub(DT) 5266 (SC) : (2023) 458 ITR 684 (SC) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd. v. Asstt. CIT (2024) 193 TR (A) 317 (Del-HC) : 2023 TaxPub(DT) 764 (Del-HC) : (2023) 457 ITR 77 (Del) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Centre for Policy Research v. Dy. CIT (2024) 193 TR (A) 318 (Del-HC) : 2023 TaxPub(DT) 3308 (Del-HC) : (2023) 293 Taxman 632 (Del) 86 >>   
INCOME TAX : CASE LAW DIGESTS - CGS- CIMB Securities (India) (P) Ltd. v. CIT (A) (2024) 193 TR (A) 313 (Mum-Trib) : 2023 TaxPub(DT) 1591 (Mum-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Chandrika Investments v. ITO (2024) 193 TR (A) 330 (Karn-HC) : 2023 TaxPub(DT) 4904 (Karn-HC) 99 >>   
INCOME TAX : CASE LAW DIGESTS - Chintel India Ltd. v. ACIT (2024) 193 TR (A) 326 (Del-Trib) : 2023 TaxPub(DT) 4956 (Del-Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Col. R.D. Nikam Sainik Sahakari Bank Ltd. v. Asstt. CIT (2024) 193 TR (A) 280 (Pune) : 2023 TaxPub(DT) 766 (Pune-Trib) 48 >>   
INCOME TAX : CASE LAW DIGESTS - Diamond Food Products v. Asstt. CIT (2024) 193 TR (A) 292 (Coch-Trib) : 2023 TaxPub(DT) 3462 (Coch-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Dream Land Ventures (P) Ltd. v. Dy. CIT (2024) 193 TR (A) 319 (Hyd-Trib) : 2023 TaxPub(DT) 2624 (Hyd-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Durga Parameshwari & Ors. v. CIT(E) (2024) 193 TR (A) 286 (Mum-Trib) : 2023 TaxPub(DT) 808 (Mum-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Amit Enterprises Housing Ltd. (2024) 193 TR (A) 307 (Pune-Trib) : 2023 TaxPub(DT) 4658 (Pune-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Brayan Automations (P) Ltd. (2024) 193 TR (A) 325 (Chen-Trib) : 2023 TaxPub(DT) 549 (Chenn-Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Grasim Industries Ltd. (2024) 193 TR (A) 279 (Mum-Tri) : 2023 TaxPub(DT) 3593 (Mum-Trib) : (2023) 201 ITD 641 (Mum-Trib) 48 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Gulmohar Park Mall Pvt. Ltd. (2024) 193 TR (A) 287 (Ahm-Trib) : 2023 TaxPub(DT) 3810 (Ahd 'C'-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Hanon Climate Systems India (P) Ltd. (2024) 193 TR (A) 288 (Del-Trib) : 2023 TaxPub(DT) 2318 (Del-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Hometrail Buildtech (P) Ltd. (2024) 193 TR (A) 297 (Del-Trib) : 2023 TaxPub(DT) 5660 (Del-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Pranav Jayantilal Panchal (2024) 193 TR (A) 337 (Ahd-Trib) : 2023 TaxPub(DT) 4777 (Ahd-Trib) 105 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Saket Infra Projects (P) Ltd. (2024) 193 TR (A) 320 (Mum-Trib) : 2023 TaxPub(DT) 3148 (Mum-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Tridoss Laboratories (P) Ltd. (2024) 193 TR (A) 289 (Mum-Trib) : 2023 TaxPub(DT) 3516 (Mum-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Uber India Systems (P) Ltd. (2024) 193 TR (A) 320 (Mum-Trib) : 2023 TaxPub(DT) 2462 (Mum 'F'-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Edenred Se (Formerly Known As Edenred SA) v. Dy. CIT (2024) 193 TR (A) 312 (Mum-Trib) : 2023 TaxPub(DT) 4749 (Mum-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Edward Sam v. ITO (2024) 193 TR (A) 336 (Chennai-Trib) : 2023 TaxPub(CL) 1165 (Chenn-Trib) 104 >>   
INCOME TAX : CASE LAW DIGESTS - Ganigara Rekha Venugopal v. ACIT (2024) 193 TR (A) 300 (Bang-trib) : 2023 TaxPub(DT) 949 (Bang-Trib) : (2023) 200 ITD 141 (Bang-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Ghulam Nabi Marazi v. ITO (2024) 193 TR (A) 292 (Amritsar-Trib) : 2023 TaxPub(DT) 3400 (Amr-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Girishbhai Nanjibhai Solanki v. ITO (2024) 193 TR (A) 314 (Rjk-Trib) : 2023 TaxPub(DT) 1477 (Rkt-Trib) : (2023) 200 ITD 686 (Rkt-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Hasmukh Kanjibhai Tadhani v. ITO (2024) 193 TR (A) 303 (Surat-Trib) : 2023 TaxPub(DT) 5498 (Srt-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - I Money Wallet (P.) Ltd. v. National Faceless Assessment Centre (2024) 193 TR (A) 311 (Del-HC) : 2023 TaxPub(DT) 612 (Del-HC) 79 >>   
INCOME TAX : CASE LAW DIGESTS - ICRW Group Gratuity Trust & Anr. v. CIT(E) (2024) 193 TR (A) 285 (Del-Trib) : 2023 TaxPub(DT) 3327 (Del-Trib) : (2023) 201 ITD 647 (Del-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Delhi Police (2024) 193 TR (A) 340 (Del-Trib) : 2023 TaxPub(DT) 381 (Del-Trib) 109 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Mahavir Enterprises (2024) 193 TR (A) 297 (Mum-Trib) : 2023 TaxPub(DT) 4694 (Mum-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Marda Associates (2024) 193 TR (A) 321 (Kol-Trib) : 2023 TaxPub(DT) 2800 (Kol-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Mohd. Umar Timber Mart (2024) 193 TR (A) 335 (Mum-Trib) : 2023 TaxPub(DT) 4859 (Mum-Trib) 104 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Raudramukhi Commerce (P) Ltd. (2024) 193 TR (A) 300 (Kol-Trib) : 2023 TaxPub(DT) 2029 (Kol-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - ITO(E) v. Mehta Charitable Prajanalaya Trust (2024) 193 TR (A) 283 (Del-Trib) : 2023 TaxPub(DT) 2806 (Del-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Jalco Financial Services (P) Ltd. v. Dy. CIT (2024) 193 TR (A) 287 (Del-Trib) : 2023 TaxPub(DT) 400 (Del-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Jammu Development Authority v. UOI & Anr. (2024) 193 TR (A) 285 (J&K-HC) : 2023 TaxPub(DT) 5767 (J&K-HC) 54 >>   
INCOME TAX : CASE LAW DIGESTS - Kamaljeet Kaur Gill v. Jt. CIT (2024) 193 TR (A) 341 (Raipur-Trib) : 2023 TaxPub(DT) 5502 (Raipur-Trib) 110 >>   
INCOME TAX : CASE LAW DIGESTS - Kartick Das Bairagya v. ITO (2024) 193 TR (A) 339 (Kol-Trib) : 2023 TaxPub(DT) 3346 (Kol-Trib) 108 >>   
INCOME TAX : CASE LAW DIGESTS - Keti Constructions Ltd. v. DCIT (2024) 193 TR (A) 287 (Ind-Trib) : 2023 TaxPub(DT) 5274 (Ind-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - Kunj Bihari Dawa Dukan v. Pr. CIT (2024) 193 TR (A) 328 (Raipur-Trib) : 2023 TaxPub(DT) 5830 (Raipur-Trib) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Kunwar Ayub Ali v. ITO (2024) 193 TR (A) 312 (Del-Trib) : 2023 TaxPub(DT) 3349 (Del-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Lakshdeep Investments & Finance (P) Ltd. v. Asstt. CIT (2024) 193 TR (A) 316 (Bom-HC) : 2023 TaxPub(DT) 1623 (Bom-HC) : (2023) 455 ITR 639 (Bom) : (2023) 293 Taxman 369 (Bom) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Laxmi Narain v. ITO (2024) 193 TR (A) 305 (Del-Trib) : 2023 TaxPub(DT) 2685 (Del-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Mansukh Dyeing & Printing Mills v. CIT (2024) 193 TR (A) 295 (SC) : 2023 TaxPub(DT) 3989 (SC) : (2023) 293 Taxman 516 (SC) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Maruti Trading Co. v. ITO (2024) 193 TR (A) 337 (Cuttack-Trib) : 2023 TaxPub(DT) 4977 (Ctk-Trib) 106 >>   
INCOME TAX : CASE LAW DIGESTS - Microviews Infosystems (P) Ltd. v. Dy. CIT (2024) 193 TR (A) 291 (Kol-Trib) : 2023 TaxPub(DT) 3991 (Kol-Trib) : (2023) 201 ITD 626 (Kol-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Mod Commodeal (P) Ltd. v. Asstt. CIT (2024) 193 TR (A) 288 (Kol-Trib) : 2023 TaxPub(DT) 4767 (Kol-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - Murali Vidhya v. ITO (2024) 193 TR (A) 295 (Chen-Trib) : 2023 TaxPub(DT) 1047 (Chenn-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Nouvelle Advisory Services (P) Ltd. v. Asstt. CIT (2024) 193 TR (A) 310 (Cal-HC) : 2023 TaxPub(DT) 1183 (Cal-HC) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Pappiah Enterprises v. ACIT (2024) 193 TR (A) 303 (Chen-Trib) : 2023 TaxPub(DT) 4611 (Chenn-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Peers Applied Corpn. (P) Ltd. v. Asstt. CIT (2024) 193 TR (A) 299 (Del-Trib) : 2023 TaxPub(DT) 697 (Del-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Popular Medicos v. Asstt. CIT (2024) 193 TR (A) 316 (Del-HC) : 2023 TaxPub(DT) 1103 (Del-HC) : (2023) 451 ITR 90 (Del) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT & Anr. v. Prasad Technology Park (P) Ltd. (2024) 193 TR (A) 306 (Karn-HC) : 2023 TaxPub(DT) 633 (Karn-HC) : (2023) 450 ITR 564 (Karn) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Brahmaputra Cracker & Polymer Ltd. (2024) 193 TR (A) 281 (Gau-HC) : 2023 TaxPub(DT) 2586 (Gau-HC) : (2023) 454 ITR 202 (Gau) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Elecon Epc Projects Ltd. (2024) 193 TR (A) 331 (Guj-HC) : 2023 TaxPub(DT) 5644 (Guj-HC) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Industrial Safety Products (P) Ltd. (2024) 193 TR (A) 339 (Cal-HC) : 2023 TaxPub(DT) 4071 (Cal-HC) 107 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Rachana Todi (2024) 193 TR (A) 327 (Cal-HC) : 2023 TaxPub(DT) 1309 (Cal-HC) : (2023) 292 Taxman 30 (Cal) 96 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Salapuria Soft Zone (2024) 193 TR (A) 294 (Cal-HC) : 2023 TaxPub(DT) 2732 (Cal-HC) : (2023) 458 ITR 345 (Cal) : (2023) 293 Taxman 739 (Cal) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Triumph Realty (P) Ltd. (No. 2) (2024) 193 TR (A) 282 (Del-HC) : 2023 TaxPub(DT) 622 (Del-HC) : (2023) 450 ITR 274 (Del) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Varun Corpn. Ltd. (2024) 193 TR (A) 309 (Bom-HC) : 2023 TaxPub(DT) 5032 (Bom-HC) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Yogendrakumar Gupta (2024) 193 TR (A) 301 (Guj-HC) : 2023 TaxPub(DT) 3442 (Guj-HC) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Pralay Pal v. State of Jharkhand (2024) 193 TR (A) 342 (Jarkh-HC) : 2023 TaxPub(DT) 5194 (Jhar-HC) 110 >>   
INCOME TAX : CASE LAW DIGESTS - Prasanth Nandanuru v. ITO (2024) 193 TR (A) 282 (Hyd-Trib) : 2023 TaxPub(DT) 1420 (Hyd-Trib) 51 >>   
INCOME TAX : CASE LAW DIGESTS - Puri Oil Mills Ltd. v. Asstt. CIT (2024) 193 TR (A) 279 (Del-Trib) : 2023 TaxPub(DT) 3966 (Del-Trib) : (2023) 108 ITR (Trib) 107 (Del-Trib) 47 >>   
INCOME TAX : CASE LAW DIGESTS - Rajendra Agri Product (P) Ltd. v. Dy. CIT (2024) 193 TR (A) 310 (Indore-Trib) : 2023 TaxPub(DT) 5531 (Ind-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Rajendra Bahusaheb Deshmukh v. ITO (2024) 193 TR (A) 335 (Pune-Trib) : 2023 TaxPub(DT) 3625 (Pune-Trib) 103 >>   
INCOME TAX : CASE LAW DIGESTS - Ramchandra K. Mendadkar v. UOI & Ors. (2024) 193 TR (A) 304 (Bom-HC) : 2023 TaxPub(DT) 4711 (Bom-HC) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Reetu Devi Nanecha v. ITO (2024) 193 TR (A) 321 (Jod-Trib) : 2023 TaxPub(DT) 2717 (Jod-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Salem District Co-op. Milk Producers Union Ltd. v. CIT (2024) 193 TR (A) 307 (Mad-HC) : 2023 TaxPub(DT) 1451 (Mad-HC) : (2023) 451 ITR 347 (Mad) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Sathi Trinatha Reddy v. Pr. CIT (2024) 193 TR (A) 334 (Visakha-Trib) : 2023 TaxPub(DT) 2159 (Visakha Trib) 103 >>   
INCOME TAX : CASE LAW DIGESTS - Sengoda Gounder Natarajan v. ITO (2024) 193 TR (A) 327 (Chen-Trib) : 2023 TaxPub(DT) 1229 (Chenn-Trib) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Shailesh D. Shah v. Pr. CIT (2024) 193 TR (A) 333 (Mum-Trib) : 2023 TaxPub(DT) 715 (Mum-Trib) 101 >>   
INCOME TAX : CASE LAW DIGESTS - Share Microfin Ltd. v. Dy. CIT (2024) 193 TR (A) 280 (Hyd-Trib) : 2023 TaxPub(DT) 3891 (Hyd-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - Shreyansh Jain v. Asstt. CIT (2024) 193 TR (A) 325 (Mad-HC) : 2023 TaxPub(DT) 719 (Mad-HC) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Soft Point Technologies (P) Ltd. v. ITO (2024) 193 TR (A) 336 (Hyd-Trib) : 2023 TaxPub(DT) 5221 (Hyd-Trib) 105 >>   
INCOME TAX : CASE LAW DIGESTS - Somnath Sircar v. ITO (2024) 193 TR (A) 302 (Kol-Trib) : 2023 TaxPub(DT) 4011 (Kol-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Sophical Sikshan Sansthan v. CIT(E) (2024) 193 TR (A) 284 (JP-Trib) : 2023 TaxPub(DT) 1079 (Jp-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Sudalaimani Palanivelrajan v. Dy. CIT (2024) 193 TR (A) 296 (Chen-Trib) : 2023 TaxPub(DT) 618 (Chenn-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Sumer Chand Jain v. ITO (2024) 193 TR (A) 315 (Del-Trib) : 2023 TaxPub(DT) 3653 (Del-Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Tamil Nadu Discharged Prisoners' Aid Society v. Addl./Jt./Dy./Asstt. CIT/ITO (2024) 193 TR (A) 314 (Mad-HC) : 2023 TaxPub(DT) 5735 (Mad-HC) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Tata Teleservices Ltd. v. CIT (International Taxation) & Anr. (2024) 193 TR (A) 323 (Del-HC) : 2023 TaxPub(DT) 1450 (Del-HC) : (2023) 451 ITR 328 (Del) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Teleperformance BPO Holdings (P) Ltd. v. National Faceless Appeal Centre (2024) 193 TR (A) 298 (Mum-Trib) : 2023 TaxPub(DT) 1087 (Mum-Trib) : (2023) 200 ITD 60 (Mum-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Three C Universal Developers (P) Ltd. v. Asstt. CIT (2024) 193 TR (A) 306 (Del-Trib) : 2023 TaxPub(DT) 2878 (Del-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Vaibhav Nagari Sahakari Pat. Sanstha Maryadit v. ITO (2024) 193 TR (A) 308 (Pune-Trib) : 2023 TaxPub(DT) 3437 (Pune-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Vedanta Ltd. v. Dy. CIT (2024) 193 TR (A) 323 (Mad-HC) : 2023 TaxPub(DT) 1827 (Mad-HC) : (2023) 454 ITR 545 (Mad) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Veej Mandal Karmachari Sahakari Patsanstha Maryadit v. Pr. CIT (2024) 193 TR (A) 332 (Pune-Trib) : 2023 TaxPub(DT) 2888 (Pune-Trib) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Vijayaben Gokalbhai Zalavadia v. Jt. CIT (2024) 193 TR (A) 341 (Ahd-Trib) : 2023 TaxPub(DT) 5744 (Ahd-Trib) 109 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - BNP Paribas v. Asstt. CIT (2024) 193 TR (B) 346 (Mum-Trib) : 2023 TaxPub(DT) 1468 (Mum-Trib) : (2023) 102 ITR (Trib) 587 (Mum-Trib) 114 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CMA CGM SA v. Asstt. CIT (2024) 193 TR (B) 344 (Mum-Trib) : 2023 TaxPub(DT) 3580 (Mum-Trib) 113 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Edenred Se (Formerly Known As Edenred SA) v. Dy. CIT (2024) 193 TR (B) 344 (Mum-Trib) : 2023 TaxPub(DT) 4749 (Mum-Trib) 112 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pr. CIT v. Reservation Data Maintenance India (P) Ltd. (2024) 193 TR (B) 347 (Del-HC) : 2023 TaxPub(DT) 4929 (Del-HC) 116 >>   
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