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TR Vol-193 Issue-5, 01-Mar-2024
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INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : IBBI amends norms to increase transparency in insolvency resolution process 2 >>   
INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : IBBI mandates fortnightly status reports from liquidators on delayed liquidation processes 3 >>   
INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : Thousands of debtors resolving cases before admission under insolvency law; IBBI 4 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax : CBDT sets outstanding tax waiver limit at Rs 1 lakh. How to check status? 5 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax : NRI home buyer gets a relief from paying income tax on imposed income of Rs 40.45 lakh, due to delayed registry 6 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax : Pending tax demand of up to Rs 1 lakh per individual waived by govt. 8 >>   
INCOME TAX : NEWS YOU CAN USE - MSMEs : RBI is pushing UPI-like credit platform for farmers, MSMEs 9 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : NCLT allows Tata Steel to withdraw merger with TRF 11 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : NCLT grants additional 60 days to finish Go First insolvency process 11 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : NCLAT stays NCLT order in Dream 11 case, directs IRP not to take any step till Feb 23 12 >>   
INCOME TAX : NEWS YOU CAN USE - Tax Collection : Net direct tax collection surges 20%, reaches over 80% of revised estimates on better compliance, PIT 13 >>   
INCOME TAX : NEWS YOU CAN USE - TDS : No TDS on minimum guarantee paid by OYO Rooms to hotels; ITAT 14 >>   
INCOME TAX : NEWS YOU CAN USE - MCA : MCA notifies leniency plus regime under the Competition Act 2023 14 >>   
INCOME TAX : NEWS YOU CAN USE - SEBI : SEBI cautions investors against unregistered COS promising assured returns 15 >>   
INCOME TAX : NEWS YOU CAN USE - GST : GST Council may soon clarify tax exemption to RERA 16 >>   
INCOME TAX : NEWS YOU CAN USE - GST : GST portal’s new data sharing mechanism to facilitate seamless credit for assessee 16 >>   
INCOME TAX : NEWS YOU CAN USE - GST : SC issues notice to central govt. on GST anti-profiteering provisions 18 >>   
INCOME TAX : STATUTES - Corrigendum to Notification No. 19/2024, dtd. 31-1-2024 [F. No. 370142/47/2023-TPL], dtd. 21-2-2024—Certain Clarifications and Changes in ITR-2, ITR-3 and ITR-5 for Assessment Year 2024-25—Notification No. 22/2024, dtd. 21-2-2024 [ 19 >>   
INCOME TAX : STATUTES - Implementation of e-Verification Scheme-2021—Press Release, dtd. 26-2-2024 20 >>   
INCOME TAX : SUBSCRIBER’S QUERIES - TDS—Applicability of TDS Rates—As mentioned in DTAA or as per Finance Act 22 >>   
INCOME TAX : ARTICLES - Disallowance Under Section 43B(h) While Making Payment to Micro and Small Enterprises—An Analysis—CA. NISHA BHANDARI 23 >>   
INCOME TAX : ARTICLES - Freight Forwarding Industry—Lower Tax Deduction Certificate Issuance—Some Practical Issues—SRIVATSAN RANGANATHAN 29 >>   
INCOME TAX : ARTICLES - Defective Return When Can Be Treated as Invalid Return—Recent Supreme Court Decision—AKHILESH KUMAR SAH 31 >>   
GST : ARTICLES - GST Place of Supply of Service of Transport of Goods Where Location of Supplier or Location of Recipient is Outside India—VINEET TIWARI 36 >>   
GST : ARTICLES - IGST Credit Claimed as CGST and SGST Credit—Rectification of Error—S. SWAMINATHAN 39 >>   
COMPANIES ACT, 2013 : ARTICLES - Revolutionizing Ownership : Private Companies Embrace Dematerialization of Securities for a Seamless Future!—CS. PRAGYA LALWANI 44 >>   
TRANSFER OF PROPERTY : ARTICLES - Transfer of Title in Immovable Properties on the Basis of an Unregistered Agreement to Sell or Through an Unregistered General Power of Attorney—Whether Possible—AKHILESH KUMAR SAH 48 >>   
INCOME TAX : CASE LAW DIGESTS - AA 282, Kolappalur Primary Agricultural Coop Credit Society Ltd. v. National Faceless Assessment Centre (2024) 193 TR (A) 516 (Mad-HC) : 2023 TaxPub(DT) 1936 (Mad-HC) 52 >>   
INCOME TAX : CASE LAW DIGESTS - ACIT v. Alchemist Aviation (P) Ltd. (2024) 193 TR (A) 531 (Del-Trib) : 2023 TaxPub(DT) 1120 (Del-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - ACIT v. Barbarik Project Ltd. (2024) 193 TR (A) 542 (Rpr-Trib) : 2023 TaxPub(DT) 5794 (Raipur-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - ACIT v. Fine Aromatics (2024) 193 TR (A) 554 (Del-Trib) : 2023 TaxPub(DT) 4412 (Del-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - ACIT v. Saluja Construction Co. Ltd. (2024) 193 TR (A) 554 (Del-HC) : 2023 TaxPub(DT) 6000 (Del-HC) 91 >>   
INCOME TAX : CASE LAW DIGESTS - ALM Infotech City (P) Ltd. v. Dy. CIT (2024) 193 TR (A) 576 (Del-Trib) : 2023 TaxPub(DT) 7787 (Del-Trib) 113 >>   
INCOME TAX : CASE LAW DIGESTS - Ananthakrishna Vasudev Aithal v. ITO (2024) 193 TR (A) 532 (Bang ‘A’-Trib) : 2023 TaxPub(DT) 1727 (Bang-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Anil Kirthisimhan Wijeyanayake v. Asstt. CIT (2024) 193 TR (A) 525 (Chen-Trib) : 2023 TaxPub(DT) 9 (Chenn-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Anil Minda & Ors. v. CIT (2024) 193 TR (A) 559 (SC) : 2023 TaxPub(DT) 1943 (SC) : (2023) 453 ITR 1 (SC) : (2023) 292 Taxman 407 (SC) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Arrone Ceramic v. Jt. CIT (2024) 193 TR (A) 577 (Rjk-Trib) : 2023 TaxPub(DT) 5136 (Rkt-Trib) 114 >>   
INCOME TAX : CASE LAW DIGESTS - Arun Enterprises v. Pr. CIT (2024) 193 TR (A) 573 (Del-Trib) : 2023 TaxPub(DT) 1835 (Del-Trib) 110 >>   
INCOME TAX : CASE LAW DIGESTS - Ashok Devichand Jain v. UOI & Ors. (2024) 193 TR (A) 520 (Bom-HC) : 2023 TaxPub(DT) 1761 (Bom-HC) : (2023) 452 ITR 43 (Bom) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Asian Paints Ltd. v. Asstt. CIT & Ors. (2024) 193 TR (A) 549 (Bom-HC) : 2023 TaxPub(DT) 1100 (Bom-HC) : (2023) 451 ITR 45 (Bom) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. BTL Holding Ltd. (2024) 193 TR (A) 555 (Del-Trib) : 2023 TaxPub(DT) 5128 (Del-Trib) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Kamini Finance & Investment Co. Ltd. (2024) 193 TR (A) 530 (Gau-Trib) : 2023 TaxPub(DT) 2441 (Gau-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Lingesan (2024) 193 TR (A) 527 (Chen-Trib) : 2023 TaxPub(DT) 5723 (Chenn-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Luncar Finance (P) Ltd. (2024) 193 TR (A) 543 (Chen-Trib) : 2023 TaxPub(DT) 4553 (Chenn-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Manipal Resorts Co. (P) Ltd. (2024) 193 TR (A) 557 (Bang-Trib) : 2023 TaxPub(DT) 7696 (Bang-Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Serajuddin & Co. (2024) 193 TR (A) 555 (Ori-HC) : 2023 TaxPub(DT) 1887 (Ori-HC) : (2023) 454 ITR 312 (Ori) : (2023) 292 Taxman 566 (Ori) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Seshasayee Paper & Board Ltd. (2024) 193 TR (A) 550 (Mad-HC) : 2023 TaxPub(DT) 2039 (Mad-HC) : (2023) 455 ITR 291 (Mad) 86 >>   
INCOME TAX : CASE LAW DIGESTS - ASTEC Lifesciences Ltd. v. Asstt. CIT (2024) 193 TR (A) 547 (Bom-HC) : 2023 TaxPub(DT) 5059 (Bom-HC) : (2023) 459 ITR 595 (Bom) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Atasha Ashirwad Builders v. Asstt. CIT (2024) 193 TR (A) 579 (Nag-Trib) : 2023 TaxPub(DT) 4741 (Nag-Trib) 115 >>   
INCOME TAX : CASE LAW DIGESTS - Banpal Oilchem (P) Ltd. v. Asstt. CIT (2024) 193 TR (A) 522 (Ahd-Trib) : 2023 TaxPub(DT) 797 (Ahd-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Bheru Lal Garg v. ITO (2024) 193 TR (A) 560 (Jod-Trib) : 2023 TaxPub(DT) 7815 (Jod-Trib) 96 >>   
INCOME TAX : CASE LAW DIGESTS - Bimlakumari Lajpatraj Hurra v. ITO (2024) 193 TR (A) 552 (Guj-HC) : 2023 TaxPub(DT) 2581 (Guj-HC) 89 >>   
INCOME TAX : CASE LAW DIGESTS - BLA Power (P) Ltd. v. Pr. CIT (2024) 193 TR (A) 566 (Mum-Trib) : 2023 TaxPub(DT) 1466 (Mum-Trib) 103 >>   
INCOME TAX : CASE LAW DIGESTS - CEC-UBC (JV) v. Pr. CIT (2024) 193 TR (A) 568 (Mum-Trib) : 2023 TaxPub(DT) 7793 (Mum-Trib) 104 >>   
INCOME TAX : CASE LAW DIGESTS - Chanchal Bhagwatilal Gokhru v. UOI (2024) 193 TR (A) 549 (Bom-HC) : 2023 TaxPub(DT) 2592 (Bom-HC) : (2023) 454 ITR 451 (Bom) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Chandrasekaran Valarmathi v. ITO (2024) 193 TR (A) 528 (Chen-Trib) : 2023 TaxPub(DT) 7555 (Chenn-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Charanjit Singh Channi v. CIT (2024) 193 TR (A) 566 (P&H-HC) : 2023 TaxPub(DT) 2100 (P&H-HC) 102 >>   
INCOME TAX : CASE LAW DIGESTS - Chetan Kumar Tekriwal (HUF) v. ITO (2024) 193 TR (A) 575 (Kol-Trib) : 2023 TaxPub(DT) 7509 (Kol-Trib) 112 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Smifs Capital Markets Ltd. (2024) 193 TR (A) 574 (Cal-HC) : 2023 TaxPub(DT) 2497 (Cal-HC) 110 >>   
INCOME TAX : CASE LAW DIGESTS - DCB Bank Ltd. v. Dy. CIT (2024) 193 TR (A) 548 (Bom-HC) : 2023 TaxPub(DT) 4906 (Bom-HC) : (2023) 458 ITR 716 (Bom) 84 >>   
INCOME TAX : CASE LAW DIGESTS - DCIT v. Met Trade India Ltd. (2024) 193 TR (A) 565 (Del-Trib) : 2023 TaxPub(DT) 4559 (Del-Trib) 102 >>   
INCOME TAX : CASE LAW DIGESTS - DCIT v. Montage Enterprises (P) Ltd. (2024) 193 TR (A) 538 (Del-Trib) : 2023 TaxPub(DT) 2813 (Del-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Dhirubhai Kantilal Sharma v. ITO (2024) 193 TR (A) 6543 (Ahd-Trib) : 2023 TaxPub(DT) 5721 (Ahd-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - District Magistrate Collectorate v. ITO (2024) 193 TR (A) 560 (Del-Trib) : 2023 TaxPub(DT) 2068 (Del-Trib)  97 >>   
INCOME TAX : CASE LAW DIGESTS - DIT v. She Foundation (2024) 193 TR (A) 518 (Cal-HC) : 2023 TaxPub(DT) 2496 (Cal-HC) : (2023) 292 Taxman 216 (Cal) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Diya Infrastructure (P) Ltd. v. ITO (2024) 193 TR (A) 542 (Del-Trib) : 2023 TaxPub(DT) 2105 (Del-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Adani Port & Sez Ltd. (2024) 193 TR (A) 575 (Ahd-Trib) : 2023 TaxPub(DT) 6046 (Ahd-Trib) 111 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mahindra Two Wheelers Ltd. (2024) 193 TR (A) 523 (Mum-Trib) : 2023 TaxPub(DT) 4974 (Mum-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Spacewood Office Solutions (P) Ltd. (2024) 193 TR (A) 558 (Nag-Triib) : 2023 TaxPub(DT) 7556 (Nag-Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Evergreen Agency (P) Ltd. v. PCIT (2024) 193 TR (A) 564 (Kol-Trib) : 2023 TaxPub(DT) 3845 (Kol-Trib) 101 >>   
INCOME TAX : CASE LAW DIGESTS - Frontier Commercial Co. Ltd. v. DCIT (2024) 193 TR (A) 556 (Del-Trib) : 2023 TaxPub(DT) 4503 (Del-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Gaganvihar Sahakari Gruhrachana Sanstha Maryadit v. ITO (2024) 193 TR (A) 524 (Pun-Trib) : 2023 TaxPub(DT) 4217 (Pune-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Harneet Kaur Juneja v. Pr. CIT (2024) 193 TR (A) 572 (Asr-Trib) : 2023 TaxPub(DT) 1978 (Amr-Trib) 108 >>   
INCOME TAX : CASE LAW DIGESTS - Hasmukhbhai Ravjibhai Chaudhari v. ITO (2024) 193 TR (A) 532 (Surat-Trib) : 2023 TaxPub(DT) 5271 (Srt-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Himanshu Malhotra v. Asstt. CIT (2024) 193 TR (A) 574 (Del-Trib) : 2023 TaxPub(DT) 4165 (Del-Trib) 111 >>   
INCOME TAX : CASE LAW DIGESTS - Hitesh Kumar Bindal v. Dy. CIT (2024) 193 TR (A) 530 (Ind-Trib) : 2023 TaxPub(DT) 4784 (Ind-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Iftakhar Danish v. ITO (2024) 193 TR (A) 557 (Del-Trib) : 2023 TaxPub(DT) 2112 (Del-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Casa Grande Co-operative Housing Society (2024) 193 TR (A) 540 (Mum-Trib) : 2023 TaxPub(DT) 4280 (Mum-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Kakateeya Mutually Aided Thrift & Credit Coop. Society Ltd. (2024) 193 TR (A) 539 (Visakha-Trib) : 2023 TaxPub(DT) 5272 (Visakha Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Vedic Real Estate (P) Ltd. (2024) 193 TR (A) 531 (Kol-Trib) : 2023 TaxPub(DT) 1694 (Kol-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Jhansi Baran Pathways (P) Ltd. v. Office of ITO (2024) 193 TR (A) 547 (MP-HC) : 2023 TaxPub(DT) 6998 (MP-HC) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Kona Seema Co-operative Housing Society Ltd. v. ITO (2024) 193 TR (A) 540 (Mum-Trib) : 2023 TaxPub(DT) 7000 (Mum-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Laxmi Devi Chandwani v. ITO (2024) 193 TR (A) 577 (Raipur-Trib) : 2023 TaxPub(DT) 5671 (Raipur-Trib) 113 >>   
INCOME TAX : CASE LAW DIGESTS - Magnum International Trading Company (P.) Ltd. v. CIT (2024) 193 TR (A) 537 (SC) : 2023 TaxPub(DT) 2518 (SC) : (2023) 454 ITR 141 (SC) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Maheshbhai Shantilal Patel v. Dy. CIT (2024) 193 TR (A) 576 (Ahd-Trib) : 2023 TaxPub(DT) 6111 (Ahd-Trib) 112 >>   
INCOME TAX : CASE LAW DIGESTS - Mangalya Ceramics v. Dy. CIT (2024) 193 TR (A) 524 (Ahd-Trib) : 2023 TaxPub(DT) 2321 (Ahd-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Manohar Lal Sarraf & Sons (P) Ltd. v. Pr. CIT (2024) 193 TR (A) 570 (Del-Trib) : 2023 TaxPub(DT) 3482 (Del-Trib) 107 >>   
INCOME TAX : CASE LAW DIGESTS - Meetu Bansal v. Dy. CIT (2024) 193 TR (A) 564 (Uttarkhand-HC) : 2023 TaxPub(DT) 2803 (Uttarakhand-HC) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Mercator Ltd. v. Dy. CIT (2024) 193 TR (A) 519 (Mum-Trib) : 2023 TaxPub(DT) 2003 (Mum-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - Micky Fireworks Industries v. Asstt. CIT (2024) 193 TR (A) 529 (Chen-Trib) : 2023 TaxPub(DT) 4699 (Chenn-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Mukesh Patel Charitable Trust v. CIT(E) (2024) 193 TR (A) 519 (Pun-Trib) : 2023 TaxPub(DT) 3361 (Pune-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Munjaal Boutique Homes (P) Ltd. v. Pr. CIT & Ors. (2024) 193 TR (A) 541 (Del-HC) : 2023 TaxPub(DT) 1759 (Del-HC) : (2023) 452 ITR 8 (Del) 77 >>   
INCOME TAX : CASE LAW DIGESTS - New India Construction Co. v. ITO (2024) 193 TR (A) 536 (Kol-Trib) : 2023 TaxPub(DT) 6704 (Kol-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Popat Manaji Rahinj v. ITO (2024) 193 TR (A) 526 (Pune-Trib) : 2023 TaxPub(DT) 247 (Pune-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT (E) v. Tata Medical Centre Trust (2024) 193 TR (A) 572 (Cal-Trib) : 2023 TaxPub(DT) 6087 (Cal-HC) : (2023) 459 ITR 155 (Cal) 109 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Bharat Copy Centre (P) Ltd. (2024) 193 TR (A) 533 (Bom-HC) : 2023 TaxPub(DT) 5629 (Bom-HC) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Eltek SGS (P) Ltd. (2024) 193 TR (A) 521 (Del-HC) : 2023 TaxPub(DT) 4911 (Del-HC) : (2023) 457 ITR 733 (Del) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Suraj Infrastructures (P) Ltd. (2024) 193 TR (A) 534 (Bom-HC) : 2023 TaxPub(DT) 6085 (Bom-HC) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. VE Commercial Vehicles Ltd. (2024) 193 TR (A) 521 (Del-HC) : 2023 TaxPub(DT) 6769 (Del-HC) 58 >>   
INCOME TAX : CASE LAW DIGESTS - R Suryaprakash v. Interim Board for Settlement Successor (2024) 193 TR (A) 561 (Karn-HC) : 2023 TaxPub(DT) 510 (Karn-HC) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Rajiv Kumar Khurana v. ITO (2024) 193 TR (A) 554 (Del-Trib) : 2023 TaxPub(DT) 7540 (Del-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Ravinder Kumar v. ITO (2024) 193 TR (A) 526 (Del-Trib) : 2023 TaxPub(DT) 7013 (Del-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - S.M. Jain @ Shetan Mal Jain v. State of Jharkhand (2024) 193 TR (A) 580 (Jhk-HC) : 2023 TaxPub(DT) 2725 (Jhar-HC) 116 >>   
INCOME TAX : CASE LAW DIGESTS - Sarika Bindal v. ITO (2024) 193 TR (A) 535 (Del-Trib) : 2023 TaxPub(DT) 7762 (Del-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Sarita Gupta v. Pr. CIT (2024) 193 TR (A) 567 (Del-Trib) : 2023 TaxPub(DT) 7697 (Del-Trib) 104 >>   
INCOME TAX : CASE LAW DIGESTS - Savitri Srirangam v. ACIT (2024) 193 TR (A) 562 (Del-Trib) : 2023 TaxPub(DT) 4931 (Del-Trib) 99 >>   
INCOME TAX : CASE LAW DIGESTS - Secundrabad Club Etc. v. CIT (2024) 193 TR (A) 516 (SC) : 2023 TaxPub(DT) 5003 (SC) : (2023) 457 ITR 263 (SC) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Seema Anilkumar Modani v. ITO (2024) 193 TR (A) 546 (Ahd-Trib) : 2023 TaxPub(DT) 275 (Ahd-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Sindhu Sewa Trust v. Dy. CIT (2024) 193 TR (A) 517 (Raj-Trib) : 2023 TaxPub(DT) 5012 (Rkt-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - Sneha Kinetic Power Projects (P) Ltd. v. Dy. CIT (2024) 193 TR (A) 528 (Bang-Trib) : 2023 TaxPub(DT) 731 (Bang-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Sri Vetri Vinayagar Educational Trust v. ITO (E) (2024) 193 TR (A) 517 (Chen-Trib) : 2023 TaxPub(DT) 7698 (Chenn-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Star Quenchers Spirit (P) Ltd. v. Jt. CIT (2024) 193 TR (A) 579 (Pun-Trib) : 2023 TaxPub(DT) 2858 (Pune-Trib) 116 >>   
INCOME TAX : CASE LAW DIGESTS - Sterlite Technologies Ltd. v. Dy. CIT (2024) 193 TR (A) 551 (Bom-HC) : 2023 TaxPub(DT) 5110 (Bom-HC) : (2023) 459 ITR 83 (Bom) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Surya Kant Gupta v. ITO (2024) 193 TR (A) 536 (Del-Trib) : 2021 TaxPub(DT) 4451 (Del-Trib) 73 >>   
INCOME TAX : CASE LAW DIGESTS - True Blue Voice India (P) Ltd. v. Ch. CIT (2024) 193 TR (A) 561 (Mad-HC) : 2023 TaxPub(DT) 6726 (Mad-HC) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Vaman Prestressing Co. (P) Ltd. v. Addl. CIT (2024) 193 TR (A) 551 (Bom) : 2023 TaxPub(DT) 5874 (Bom-HC) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Vijapurapu Sudha Rao v. ITO (2024) 193 TR (A) 578 (Vis-Trib) : 2023 TaxPub(DT) 7440 (Visakha Trib) 115 >>   
INCOME TAX : CASE LAW DIGESTS - Virchow Drugs Ltd. v. ITO & Ors. (2024) 193 TR (A) 545 (Telanga-HC) : 2023 TaxPub(DT) 6729 (Telangana High Court-HC) 82 >>   
INCOME TAX : CASE LAW DIGESTS - WTS Energy DMCC v. Dy. CIT (2024) 193 TR (A) 559 (Del-HC) : 2023 TaxPub(DT) 527 (Del-HC) : (2023) 451 ITR 175 (Del) 96 >>   
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