| INCOME TAX : NEWS YOU CAN USE - CBDT : New income tax rules; Tax dept expands scope for filing of appeals by officials; how this can impact taxpayers |
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| INCOME TAX : NEWS YOU CAN USE - EPFO : EPFO adds net 1.6 mn members in January; 808,000 enroll for 1st time |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax : Income Tax department recovers Rs 73,500 cr in pending dues for FY 24 |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax Return : Income Tax Dept sets high-risk value assessment guidelines for updated ITRs, AY 2021-22 filing deadline March 31 |
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| INCOME TAX : NEWS YOU CAN USE - ITAT : Mauritian company holding TRC entitled to treaty benefits, says ITAT |
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| INCOME TAX : NEWS YOU CAN USE - MSMEs : DGFT inks pact with DHL to train MSMEs on e-commerce exports |
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| INCOME TAX : NEWS YOU CAN USE - MSMEs : How innovative solutions can help fix the Sec 43B conundrum for MSMEs |
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| INCOME TAX : NEWS YOU CAN USE - MSMEs : Kerala creates over 1 lakh MSMEs for second year in a row |
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| INCOME TAX : NEWS YOU CAN USE - NCLT : Wilmington moves NCLAT in SpiceJet insolvency case |
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| INCOME TAX : NEWS YOU CAN USE - Tax Collection : Net direct tax collections rise 20% at Rs 18.9 trillion till March 17 |
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| INCOME TAX : NEWS YOU CAN USE - TDS/TCS : IT dept expands scope for officers filing appeals, includes TDS disputes |
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| INCOME TAX : STATUTES - CBDT Allows Trusts or Institutions to Submit Audit Report in Form No. 10B/10BB for A.Y. 2023-24 up to 31-3-2023—Circular No. 2/2024, dtd. 5-3-2024 [F. No.370142/6/2 024-TPL] |
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| INCOME TAX : STATUTES - Clarifications Regarding Donation to Other Charitable Trusts vis-a-vis Application of Income—Circular No. 3/2024, dtd. 6-3-2024 [F. No. 370142/5/ 2024-TPL] |
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| INCOME TAX : STATUTES - Due Date for Filing TDS Statement in Form No. 26QE Extended—Circular No. 04/2024, dtd. 7-3-2024 [F. No. 275/01/2023-IT(B)] |
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| INCOME TAX : STATUTES - Section 35(1)(ii)—University, College or Other Institution for Scientific Research Expenditure—Panjab University, Chandigarh, Notified—Notification No. 23/2024, dtd. 26-2-2024 [F. No. 203/24/2023/ITA-II] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Uttar Pradesh Real Estate Regulatory Authority, Notified—Notification No. 25/2024, dtd. 1-3-2024 [F. No. 300196/17/2021-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Karnataka Urban Water Supply and Drainage Board, Notified—Notification No. 26/2024, dtd. 1-3-2024 [F. No. 300196/12/ 2019-ITA-I] |
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| INCOME TAX : STATUTES - Section 197A(1F)—Exemption from TDS—No TDS on Specified Payments Made to Certain IFSC Units—Notification No. 28/2024, dtd. 7-3-2024 [F.No. 275/21/2023-IT(B)] |
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| INCOME TAX : STATUTES - Section 35(1)(ii)—University, College or Other Institution for Scientific Research Expenditure—Indian Institute of Technology, Kharagpur, Notified—Notification No. 29/2024, dtd. 13-3-2024 [F. No. 203/17/2023/ITA-II] |
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| INCOME TAX : STATUTES - Section 35(1)(ii)—University, College or Other Institution for Scientific Research Expenditure—Sardar Vallabhbhai National Institute of Technology’, Surat, Notified—Notification No. 30/2024, dtd. 13-3-2024 [F. No. 203/20/ 2023/ITA- |
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| INCOME TAX : STATUTES - Section 35(1)(ii)—University, College or Other Institution for Scientific Research Expenditure—National Forensic Sciences University, Gandhinagar, Notified—Notification No. 31/2024, dtd. 13-3-2024 [F. No. 203/22/2023/ITA-II] |
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| INCOME TAX : STATUTES - Section 10(22B)—Exemption to Specified Person from Investments in India—The Press Trust of India Limited, New Delhi, Notified—Notification No. 32/2024, dtd. 15-3-2024 [F.No.165/1/2021-ITA-I] |
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| INCOME TAX : STATUTES - DTAA Between India and Spain—Lower Tax Rate Notified for Royalties and Fee for Technical Services (FTS)—Notification No. 33/2024, dtd. 19-3-2024 [F.No. 503/2/1986-FTD-I] |
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| INCOME TAX : STATUTES - Corrigenda to Income Tax (Fourth Amendment) Rules, 2024 vide Notification No. 27/2024, dtd. 5-3-2024 to Include Reference of Section 43B(h) in Clause 22 of Form No. 3CD—Notification No. 34/2024, dtd. 19-3-2024 [F. No. 370142/3/2024 |
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| INCOME TAX : STATUTES - Promoting Voluntary Compliance Through e-Verification Scheme 2021—Press Release, dtd. 4-3-2024 |
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| INCOME TAX : STATUTES - CBDT Allows Certain Trusts/Institutions to Furnish the Audit Report in the Applicable Form No. 10B/10BB on or Before 31st March, 2024—Release, dtd. 5-3-2024 |
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| INCOME TAX : STATUTES - CBDT Clarifies Provisions Relating to Donations Made by a Trust/Institution to Another Trust/Institution for the Purposes of Application of Income—Press Release, dtd. 6-3-2024 |
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| INCOME TAX : STATUTES - Advance Tax e-Campaign for F.Y. 2023-24—Press Release, dtd. 10-3-2024 |
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| INCOME TAX : STATUTES - Gross Direct Tax Collections for the Financial Year (FY) 2023-24 Register a Growth of 18.74%—Press Release, dtd. 19-3-2024 |
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| INCOME TAX : STATUTES - Income Tax (Third Amendment) Rules, 2024—Income Tax Return Form ITR-7, Notified—Notification No. 24/2024, dtd. 1-3-2024 [F. No. 370142/1/2024-TPL (Part-1)] |
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| INCOME TAX : STATUTES - Income Tax (Fourth Amendment) Rules, 2024—Amendment in Form No. 3CD, 3CEB and Form No. 65—Notification No. 27/2024, dtd. 5-3-2024 [F. No. 370142/3/2024] |
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| INCOME TAX : STATUTES - Revision of Interest for Small Savings Schemes for Fourth Quarter of F.Y. 2023-24—Office Memorandum F. No. 1/4/2019-NS, dtd. 29-12-2023 |
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| INCOME TAX : STATUTES - National Savings Time Deposit (Amendment) Scheme, 2024—Amendment in Paragraph 7 to Revise Interest Rates—Notification G.S.R. 108(E), dtd. 12-2-2024 [F. No. 1/04/2016-NS] |
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| INCOME TAX : STATUTES - Sukanya Samriddhi Account (Amendment) Scheme, 2024—Amendment In Paragraph 5 to Revise Rate of Interest—Notification G.S.R. 109(E), dtd. 12-2-2024 [F. No. 1/04/2016-NS] |
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| INCOME TAX : SUBSCRIBER’S QUERIES - Educational Institutions Approved Under Section 10(23C)(vi)—Whether Can Claim Exemption Under Section 10(23C)(iiiad) |
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| INCOME TAX : ARTICLES - Voluntary Donation by Parents to Educational Institutions—Whether Constitutes Capitation Fee—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Liability of Deductee in Case of Non-Payment of TDS by Deductor—CS. PREETI SATYANI |
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| INCOME TAX : ARTICLES - Taxability of Salary and Allowances Received by a Non-Resident From an Indian Company—SUBHODH SHARMA |
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| GST : ARTICLES - Tax Collected But not Deposited—Filing of Reply in Form DRC-06—CA. SATYADEV PUROHIT |
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| GST : ARTICLES - Power of High Court to Direct Appellate Authority to Hear Appeal Filed Beyond Maximum Condonable Period—PRAYAG NARAIN |
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| COMPANIES ACT, 2013 : ARTICLES - Political Contributions by Corporates in the Light of Recent Supreme Court’s Judgment—CA. DEEPAK HARWANI |
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| COMPANIES ACT, 2013 : ARTICLES - Transmission of Shares Under the Companies Act, 2013—CS. POORVI GATTANI |
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| COPYRIGHT ACT : ARTICLES - Architect in the Capacity of an Author of an Artistic Work of Architecture does not have the Right to Restrain the Demolition of a Building—KUSH KALRA |
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| INCOME TAX : CASE LAW DIGESTS - Anokhi Realty (P) Ltd. v. ITO (2024) 194 TR (A) 101 (Guj-HC) : 2023 TaxPub(DT) 5134 (Guj-HC) : (2023) 457 ITR 695 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Ashok Kumar Sharma v. Pr. CIT & Ors. (2024) 194 TR (A) 97 (HP-HC) : 2023 TaxPub(DT) 3820 (HP-HC) : (2023) 458 ITR 54 (HP) |
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| INCOME TAX : CASE LAW DIGESTS - Ashok Kumar Singh v. ITO (2024) 194 TR (A) 109 (Rpr-Trib) : 2023 TaxPub(DT) 5484 (Raipur-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asian Box Corpn. v. Pr. CIT (2024) 194 TR (A) 106 (Rjk-Trib) : 2023 TaxPub(DT) 2096 (Rkt-Trib) : (2023) 201 ITD 269 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bhagyodaya Co-op. Bank Ltd. v. Asstt. CIT (2024) 194 TR (A) 100 (Guj-HC() : 2023 TaxPub(DT) 5145 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Bharat Bhushan Sawhney v. Astt. CIT (2024) 194 TR (A) 90 (Del-Trib) : 2023 TaxPub(DT) 6291 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bharatkumar Dinubhai Patel v. ITO (2024) 194 TR (A) 101 (Guj-HC) : 2023 TaxPub(DT) 5485 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Brahmaputra Infrastructure Ltd. v. Dy. CIT (2024) 194 TR (A) 91 (Del-Trib) : 2023 TaxPub(DT) 3307 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Cuttack District Tennis Association (2024) 194 TR (A) 75 (Ori-HC) : 2023 TaxPub(DT) 4235 (Ori-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. President, Seth Malukchand Hirachand Digambar Jain Goth Beespanthi Mandir Dharmik Avam Paramarthik Trust (2024) 194 TR (A) 74 (MP-HC) : 2023 TaxPub(DT) 4805 (MP-HC) : (2023) 456 ITR 70 (MP) |
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| INCOME TAX : CASE LAW DIGESTS - Citibank N.A. v. S.K. Ojha, Jt. CIT & Ors. (2024) 194 TR (A) 99 (Bom-HC) : 2023 TaxPub(DT) 3579 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Control Print Ltd. v. Pr. CIT (2024) 194 TR (A) 106 (Mum-Trib) : 2023 TaxPub(DT) 554 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CWT India (P) Ltd. v. Asstt. CIT (2024) 194 TR (A) 95 (Bom-HC) : 2023 TaxPub(DT) 5491 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Darpan Kohli & Ors. v. Asstt. CIT (2024) 194 TR (A) 98 (Del-trib) : 2023 TaxPub(DT) 5154 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Darpan P. Chandaliya v. ITO (2024) 194 TR (A) 96 (Bom-HC) : 2023 TaxPub(DT) 5839 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Devendra v. Addl./Jt. CIT (2024) 194 TR (A) 100 (Bom-HC) : 2023 TaxPub(DT) 4342 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Bakshiram Uderam Holdings (P) Ltd. (2024) 194 TR (A) 104 (Kol-Trib) : 2023 TaxPub(DT) 4210 (Kol 'A'-Trib) : (2023) 105 ITR (Trib) 220 (Kol 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Bilcare Ltd. (2024) 194 TR (A) 85 (Pun-Trib) : 2023 TaxPub(DT) 3302 (Pune-Trib) : (2023) 106 ITR (Trib) 411 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Hamdard Laboratories (India) (2024) 194 TR (A) 73 (Del-Trib) : 2023 TaxPub(DT) 6102 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Raytheon Co. & Anr. (2024) 194 TR (A) 108 (Del-Trib) : 2023 TaxPub(DT) 5268 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Vishnu Export (2024) 194 TR (A) 70 (Ahd 'C'-Trib) : 2023 TaxPub(DT) 3815 (Ahd 'C'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Frost & Sullivan (India) (P) Ltd. v. Dy. CIT (2024) 194 TR (A) 80 (Mum-Trib) : 2023 TaxPub(DT) 5071 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gemini Film Circuit v. Addl./Jt./Dy./Asstt. CIT/ITO (2024) 194 TR (A) 95 (Mad-HC) : 2023 TaxPub(DT) 6678 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Gill Rice Mill Guru Sar Sahnewala v. Dy. CIT (2024) 194 TR (A) 109 (Amr-Trib) : 2023 TaxPub(DT) 5165 (Amr-Trib) : (2023) 105 ITR (Trib) 717 (Amr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Greatship (India) Ltd. v. Asstt. CIT (2024) 194 TR (A) 76 (Mum-Trib) : 2023 TaxPub(DT) 6679 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hari Gyan Pracharak Trust v. Dy. CIT (2024) 194 TR (A) 74 (Ahd-Trib) : 2023 TaxPub(DT) 3719 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Harjinder Singh v. ITO (2024) 194 TR (A) 104 (Chd-Trib) : 2023 TaxPub(DT) 3887 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. FA Infraprojects Ltd. (2024) 194 TR (A) 79 (Mum-Trib) : 2023 TaxPub(DT) 1409 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Hindustan Breweries & Bottling Ltd. (2024) 194 TR (A) 85 (Pun-Trib) : 2023 TaxPub(DT) 3336 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Satyam Enterprise (2024) 194 TR (A) 83 (Srt-Trib) : 2023 TaxPub(DT) 3159 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jagdish Manilal Desai (HUF) v. ITO (2024) 194 TR (A) 91 (Srt-Trib) : 2023 TaxPub(DT) 5500 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kankanala Ravindra Reddy v. ITO & Ors. (2024) 194 TR (A) 102 (Telangana-HC) : 2023 TaxPub(DT) 5828 (Telangana-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Nagarathinam Rajendran v. ITO (2024) 194 TR (A) 110 (Chny-Trib) : 2023 TaxPub(DT) 3075 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Oriental Aromatics Ltd. v. Dy. CIT (2024) 194 TR (A) 99 (Bom-HC) : 2023 TaxPub(DT) 4993 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Picric Ltd. v. ITO (2024) 194 TR (A) 71 (Del-Trib) : 2023 TaxPub(DT) 3099 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ponnaiyah Ramajayam Institute of Science & Technology Trust v. Asstt. CIT(E) (2024) 194 TR (A) 69 (Mad-HC) : 2023 TaxPub(DT) 4710 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Heavy Engineering Corpn. Ltd. (2024) 194 TR (A) 78 (Jharkh-HC) : 2023 TaxPub(DT) 3595 (Jhar-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Imperative Hospitality (P) Ltd. (2024) 194 TR (A) 79 (Del-HC) : 2023 TaxPub(DT) 6683 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Minda Stoneridge Instruments Ltd. (2024) 194 TR (A) 77 (Del-HC) : 2023 TaxPub(DT) 4981 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Nestle India Ltd. (2024) 194 TR (A) 75 (Del-HC) : 2023 TaxPub(DT) 3615 (Del-HC) : (2023) 457 ITR 210 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Schaeffler India Ltd. (2024) 194 TR (A) 78 (Guj-HC) : 2023 TaxPub(DT) 6592 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Vrajendra Jagjivandas Thakkar (2024) 194 TR (A) 89 (Guj-HC) : 2023 TaxPub(DT) 5747 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pune Jilha Gramsevak Sahkari Pathsanstha Maryadit v. ITO (2024) 194 TR (A) 92 (Pun-Trib) : 2023 TaxPub(DT) 6247 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajesh C. Dalal (HUF) v. Asstt. CIT (2024) 194 TR (A) 107 (Srt-Trib) : 2023 TaxPub(DT) 5278 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rethal Dudh Utpadak Sahkari Mandali Ltd. v. ITO (2024) 194 TR (A) 92 (Ahm-Trib) : 2023 TaxPub(DT) 3140 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rockman Cycles Industries Ltd. v. CIT(A) & Anr. (2024) 194 TR (A) 82 (P&H-HC) : 2023 TaxPub(DT) 5026 (P&H-HC) : (2023) 456 ITR 443 (P&H) |
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| INCOME TAX : CASE LAW DIGESTS - Sarvoday Shikshan Prasarak Mandal Shirol v. ITO (E) (2024) 194 TR (A) 69 (Pune-Trib) : 2023 TaxPub(DT) 3158 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Satya Pal v. ITO (2024) 194 TR (A) 98 (Del-Trib) : 2023 TaxPub(DT) 4253 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Secunderabad Healthcare Ltd. v. Dy. CIT (2024) 194 TR (A) 89 (Mum-Trib) : 2023 TaxPub(DT) 5537 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shree Charitable Trust v. ITO(E) (2024) 194 TR (A) 73 (Ahd-Trib) : 2023 TaxPub(DT) 4106 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tirupati Balaji Textiles (P) Ltd. v. ITO (2024) 194 TR (A) 108 (Del-Trib) : 2023 TaxPub(DT) 4858 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Datamatics Global Services Ltd. v. Dy. CIT (2024) 194 TR (B) 114 (Mum-Trib) : 2023 TaxPub(DT) 4747 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Bilcare Ltd. (2024) 194 TR (B) 113 (Pun-Trib) : 2023 TaxPub(DT) 3302 (Pune-Trib) : (2023) 106 ITR (Trib) 411 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Finastra International Financial Systems Pte Ltd. v. ACIT (2024) 194 TR (B) 112 (Del-Trib) : 2024 TaxPub(DT) 48 (Del-Trib) |
112
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Frost & Sullivan (India) (P) Ltd. v. Dy. CIT (2024) 194 TR (B) 116 (Mum-Trib) : 2023 TaxPub(DT) 5071 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Greatship (India) Ltd. v. Asstt. CIT (2024) 194 TR (B) 113 (Mum-Trib) : 2023 TaxPub(DT) 6679 (Mum-Trib) |
113
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pluralsight LLC v. Dy. CIT (2024) 194 TR (B) 112 (Bang-Trib) : 2024 TaxPub(DT) 103 (Bang-Trib) |
113
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pr. CIT v. Minda Stoneridge Instruments Ltd. (2024) 194 TR (B) 116 (Del-HC) : 2023 TaxPub(DT) 4981 (Del-HC) |
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