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TR Vol-194 Issue-2, 15-Apr-2024
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INCOME TAX : NEWS YOU CAN USE - CBDT : Mismatch in HRA claims; No drive launched to reopen cases, clarifies CBDT 2 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax Return : IT Department sets April 30 as deadline for approval of pending refunds 2 >>   
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 3 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax Return : No change in income tax slabs from April 1, 2024 5 >>   
INCOME TAX : NEWS YOU CAN USE - MSMEs : 45-day MSME payment rule: Impact and details of Section 43B(h) explained 5 >>   
INCOME TAX : NEWS YOU CAN USE - MSMEs : How innovative solutions can help fix the Sec 43B conundrum for MSMEs 7 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : NCLAT dismisses Sundaram Brake’s plea against CCI cease and desist order on railways tendering 8 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : NCLAT rejects insolvency plea against Parsvnath Landmark Developers 9 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : NCLAT scraps homebuyers’ plea for insolvency against Ansal Hi-tech Township 10 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : NCLAT upholds insolvency proceedings against Tulip Hotels over default of guarantees 11 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : MCA : MCA appoints two part-time members to IBBI Governing Board 12 >>   
INCOME TAX : NEWS YOU CAN USE - GST : 5% GST benefit should only be for smaller Evs 12 >>   
INCOME TAX : NEWS YOU CAN USE - GST : CBIC notifies guidelines for GST investigation, prior approval for big cos 13 >>   
INCOME TAX : NEWS YOU CAN USE - GST : Indirect tax collection for FY24 exceeds RE by significant margin; CBIC 15 >>   
INCOME TAX : NEWS YOU CAN USE - GST : Spice, dry fruit importers facing GST heat 16 >>   
INCOME TAX : STATUTES - Section 268A—Filing of Appeal or Application for Reference by Income Tax Authority—Filing of Appeals by Department Before Income Tax Appellate Tribunal, High Court and SLPS/Appeals Before Supreme Court—Measures for Reducing Litigat 17 >>   
INCOME TAX : STATUTES - Section 138(1)(a)—Notified Designated Authority for Sharing Information with UP Government—Notification No. 35/2024, dtd. 22-3-2024 [F. No. 225/ 196/2023/ITA-II] 20 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—National Mission for Clean Ganga, New Delhi—Notification No. 36/2024, dtd. 26-3-2024 [F. No. 300196/21/2017-ITA-I] 20 >>   
INCOME TAX : STATUTES - Time Limit for Verification of Return of Income After Uploading—Notification No. 2 of 2024, dtd. 31-3-2024 21 >>   
INCOME TAX : STATUTES - Corrigendum to Notification No. 02 of 2024, dtd. 31-03-2024—Corrigendum, dtd. 04-04-2024 21 >>   
INCOME TAX : STATUTES - Section 35(1)(ii)—University, College or Other Institution for Scientific Research Expenditure—Amul Research and Development Association, Anand, Gujarat—Notification No. 38/2024, dtd. 9-4-2024 [F. No. 203/10/2021/ITA-II] 22 >>   
INCOME TAX : STATUTES - Functionalities to File Commonly Used ITRs Enabled by CBDT on 1st April, 2024—Press Release, dtd. 4-4-2024 22 >>   
INCOME TAX : STATUTES - CBDT Clarification on Media Reports Claiming Special Drive to Reopen Cases with Reference to HRA Claims—Press Release, dtd. 8-4-2024 23 >>   
INCOME TAX : STATUTES - Income Tax (Fifth Amendment) Rules, 2024—Substitution of Form ITR-V and Form ITR-Acknowledgement—Notification No. 37/2024, dtd. 27-3-2024 [F. No. 370142/7/2024-TPL] 23 >>   
INCOME TAX : ARTICLES - Justification of Penalty for Misreporting of Income Under Section 270A(9) in Case of Addition Based on Voluntary Disclosure by Assessee—CA. NISHA BHANDARI 26 >>   
INCOME TAX : ARTICLES - Operation of Section 139(8A) Illustrated—SRIVATSAN RANGANATHAN 30 >>   
INCOME TAX : ARTICLES - Whether Assessment Order of a Non-Existing Assessee is a Nullity?—AKHILESH KUMAR SAH 34 >>   
GST : ARTICLES - Refund of GST to Unregistered Home Buyers Upon Cancellation of Construction Service Agreement—ACS. SHRUTI PHOPHALIYA 37 >>   
GST : ARTICLES - FAQs on Summary Assessment Under GST Law—PURNENDU SAHAI 42 >>   
GST : ARTICLES - On Mere Non-Filing of Returns Registration Can Not be Cancelled with Retrospective Effect—AKHILESH KUMAR SAH 47 >>   
COMPANIES ACT, 2013 : ARTICLES - Stamp Duty on Transfer of Securities—CA. DEEPAK HARWANI 49 >>   
SEBI : ARTICLES - SEBI Regulations Promoting Ease of Doing Business (EODB) and Corporate Governance—CS. JAYA SINGHANIA 52 >>   
LLP : ARTICLES - Unlocking Success—How SBO Revolutionizes LLPs—A Guide to Applicability —CS. PRAGYA LALWANI 57 >>   
INCOME TAX : CASE LAW DIGESTS - Agrani Buildestate v. Pr. CIT (2024) 194 TR (A) 219 (JP-Trib) : 2023 TaxPub(DT) 4075 (Jp-Trib) 103 >>   
INCOME TAX : CASE LAW DIGESTS - Air Transport Corpn. (Assam) (P) Ltd. v. ITO (2024) 194 TR (A) 214 (Chny-Trib) : 2023 TaxPub(DT) 7089 (Chenn-Trib) 99 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Bapu Reddy Jala (2024) 194 TR (A) 227 (Hyd-Trib) : 2023 TaxPub(DT) 6078 (Hyd-Trib) 112 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Linkstar Promoters (P) Ltd. (2024) 194 TR (A) 206 (Guw-Trib : 2023 TaxPub(DT) 6787 (Gau-Trib) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sopra India (P) Ltd. (2024) 194 TR (A) 177 (Del-Trib) : 2023 TaxPub(DT) 6867 (Del-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - B.P. Poddar Foundation for Education v. Asstt. CIT (2024) 194 TR (A) 226 (Kol-Trib) : 2024 TaxPub(DT) 125 (Kol-Trib) 110 >>   
INCOME TAX : CASE LAW DIGESTS - Bakhtawar Construction Co. (P) Ltd. v. Dy. CIT (2024) 194 TR (A) 199 (Bom-HC) : 2023 TaxPub(DT) 6405 (Bom-HC) : (2023) 459 ITR 402 (Bom) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Bangadas Swami Shikshan Vikas Mandal Sevak Sahakari Patasanstha Maryadit v. Pr. CIT (2024) 194 TR (A) 219 (Pun-Trib) : 2023 TaxPub(DT) 6963 (Pune-Trib) 104 >>   
INCOME TAX : CASE LAW DIGESTS - Baroda Industrial Electrical Products (P) Ltd. v. ITO (2024) 194 TR (A) 199 (Ahd-Trib) : 2023 TaxPub(DT) 4952 (Ahd-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Celio Future Fashion (P) Ltd. v. Addl. CIT & Anr. (2024) 194 TR (A) 198 (Mum-Trib) : 2023 TaxPub(DT) 5632 (Mum-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Chintan Niketan Bhandari v. Dy. CIT (2024) 194 TR (A) 195 (Ahd-Trib) : 2023 TaxPub(DT) 3578 (Ahd-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. M.K. Foundation (2024) 194 TR (A) 218 (Cal-HC) : 2023 TaxPub(DT) 962 (Cal-HC) 103 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Shell Global Solutions International B.V. (2024) 194 TR (A) 222 (Guj-HC) : 2023 TaxPub(DT) 6758 (Guj-HC) 106 >>   
INCOME TAX : CASE LAW DIGESTS - Deepak Kedia v. Asstt. CIT (2024) 194 TR (A) 194 (Kol-Trib) : 2023 TaxPub(DT) 7868 (Kol-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Devendran Coal International (P) Ltd. v. ITO (2024) 194 TR (A) 205 (Mad-HC) : 2023 TaxPub(DT) 6841 (Mad-HC) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Diversey India Hygiene (P) Ltd. v. Asstt. CIT (2024) 194 TR (A) 208 (Bom-HC) : 2023 TaxPub(DT) 7069 (Bom-HC) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Dr. Reddys Laboratories Ltd. v. Dy. CIT (2024) 194 TR (A) 214 (Telan-HC) : 2023 TaxPub(DT) 5204 (Telangana High Court-HC) 98 >>   
INCOME TAX : CASE LAW DIGESTS - DSI-Bridgecon India (P) Ltd. v. ACIT (2024) 194 TR (A) 216 (Del-Trib) : 2024 TaxPub(DT) 11 (Del-Trib) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Baroda Medicare (P) Ltd. (2024) 194 TR (A) 176 (Ahd-Trib) : 2023 TaxPub(DT) 4392 (Ahd-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Datla Shanti (2024) 194 TR (A) 176 (Visakha-Trib) : 2023 TaxPub(DT) 1139 (Visakha Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Kortek Electronics (India) Ltd. (2024) 194 TR (A) 196 (Del-Trib) : 2023 TaxPub(DT) 5515 (Del-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Milan Kavinchandra Parikh (2024) 194 TR (A) 220 (Mum-Trib) : 2023 TaxPub(DT) 4560 (Mum-Trib) 105 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Vikas Arora (2024) 194 TR (A) 187 (Del-Trib) : 2023 TaxPub(DT) 6716 (Del-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - E Infochips (P) Ltd. v. Asstt. CIT (2024) 194 TR (A) 201 (Guj-HC) : 2023 TaxPub(DT) 6780 (Guj-HC) 86 >>   
INCOME TAX : CASE LAW DIGESTS - ER Auto (P) Ltd. v. ITO (2024) 194 TR (A) 211 (Del-Trib) : 2023 TaxPub(DT) 7271 (Del-Trib) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Global Shoes & Accessories Manufacturing Co. v. Dy. CIT (2024) 194 TR (A) 183 (Del-Trib) : 2024 TaxPub(DT) 851 (Del-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Hardik Mahendrabhai Patel v. Dy. CIT (2024) 194 TR (A) 221 (Ahd-Trib) : 2023 TaxPub(DT) 4343 (Ahd-Trib) 106 >>   
INCOME TAX : CASE LAW DIGESTS - Harjeet Singh v. Dy. CIT (2024) 194 TR (A) 198 (Del-Trib) : 2023 TaxPub(DT) 7127 (Del-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Harshdip Singh Dhillon v. UOI (2024) 194 TR (A) 215 (Del-HC) : 2024 TaxPub(DT) 98 (Del-HC) 99 >>   
INCOME TAX : CASE LAW DIGESTS - Home Developers Project (P) Ltd. v. Dy. CIT (2024) 194 TR (A) 186 (Del-Trib) : 2023 TaxPub(DT) 4545 (Del-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Indus Towers Ltd. v. Asstt. CIT & Anr. (2024) 194 TR (A) 215 (Del-HC) : 2023 TaxPub(DT) 6782 (Del-HC) 100 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Balkrishna Traders (2024) 194 TR (A) 211 (Nag-Trib) : 2023 TaxPub(DT) 7099 (Nag-Trib) 96 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Dineshbhai Jashabhai Patel (2024) 194 TR (A) 185 (Ahd-Trib) : 2023 TaxPub(DT) 4535 (Ahd-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Kamalesh Mohandas Lakhwani (2024) 194 TR (A) 188 (Mum-Trib) : 2023 TaxPub(DT) 4828 (Mum-Trib) 73 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Sandip Choubey (2024) 194 TR (A) 193 (Kol-Trib) : 2023 TaxPub(DT) 7176 (Kol-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Sarsan Developers (2024) 194 TR (A) 181 (Pune-trib) : 2023 TaxPub(DT) 6960 (Pune-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - J.V. Kulkarni & Friends Associates v. Asstt. CIT (2024) 194 TR (A) 181 (Nag-Trib) : 2023 TaxPub(DT) 7137 (Nag-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Jalaram Builders & Developers v. ITO (2024) 194 TR (A) 213 (Mum-Trib) : 2022 TaxPub(DT) 8449 (Mum-Trib) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Jayant Maneklal Wagle v. Asstt. CIT (2024) 194 TR (A) 226 (Pun-Trib) : 2023 TaxPub(DT) 6931 (Pune-Trib) 111 >>   
INCOME TAX : CASE LAW DIGESTS - Kai Balkrishna R. Gawade Mandai Vyapari Premises Sahakari Sanstha Maryadit v. ITO (2024) 194 TR (A) 200 (Bom-HC) : 2023 TaxPub(DT) 4044 (Bom-HC) : (2023) 457 ITR 41 (Bom) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Karthick Natarajan v. Dy. CIT (2024) 194 TR (A) 193 (Chen-Trib) : 2023 TaxPub(DT) 4580 (Chenn-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Limbabhai Ishwarbhai Jodhani v. Asstt. CIT (2024) 194 TR (A) 208 (Guj-C) : 2023 TaxPub(DT) 3045 (Guj-HC) : (2023) 458 ITR 331 (Guj) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Maharashtra Rajya Pathyapustak Mandal v. Pr. CIT (2024) 194 TR (A) 220 (Pune-Trib) : 2023 TaxPub(DT) 6163 (Pune-Trib) 104 >>   
INCOME TAX : CASE LAW DIGESTS - Manish Kumar Mittal v. ITO (2024) 194 TR (A) 187 (Del-Trib) : 2024 TaxPub(DT) 854 (Del-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Nathalal Ambalal & Sons v. ITO (2024) 194 TR (A) 202 (Guj-HC) : 2023 TaxPub(DT) 6789 (Guj-HC) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Nitin Mavji Vekariya v. ITO (2024) 194 TR (A) 205 (Guj-HC) : 2023 TaxPub(DT) 7195 (Guj-HC) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Pandharinath Mahadeo Ovhal v. ITO (2024) 194 TR (A) 197 (Pun-Trib) : 2023 TaxPub(DT) 6948 (Pune-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Poornima Ramesh Shenoy v. ITO (2024) 194 TR (A) 185 (Mum-Trib) : 2023 TaxPub(DT) 5693 (Mum-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Grand Express Developers (P) Ltd. (2024) 194 TR (A) 197 (Del-HC) : 2023 TaxPub(DT) 7150 (Del-HC) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Indravadan Jain (HUF) (2024) 194 TR (A) 186 (Bom-HC) : 2023 TaxPub(DT) 4548 (Bom-HC) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Maahi Milk Producer Co. Ltd. (2024) 194 TR (A) 212 (Guj-HC) : 2023 TaxPub(DT) 6934 (Guj-HC) 96 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Madhu Gupta (2024) 194 TR (A) 205 (Del-HC) : 2023 TaxPub(DT) 6853 (Del-HC) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Manipal Health Systems (P) Ltd. (2024) 194 TR (A) 183 (Karn-HC) : 2023 TaxPub(DT) 6855 (Karn-HC) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Mohak Real Estate (P) Ltd. (2024) 194 TR (A) 217 (Del-HC) : 2024 TaxPub(DT) 156 (Del-HC) 102 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Shyama Power India Ltd. (2024) 194 TR (A) 209 (Gau-HC) : 2023 TaxPub(DT) 4850 (Gau-HC) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. SIL Investments Ltd. (2024) 194 TR (A) 190 (Del-HC) : 2023 TaxPub(DT) 6965 (Del-HC) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Tata Industries Ltd. (2024) 194 TR (A) 225 (Bom-HC) : 2023 TaxPub(DT) 7251 (Bom-HC) 109 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. VE Commercial Vehicles Ltd. (2024) 194 TR (A) 180 (Del-HC) : 2023 TaxPub(DT) 6811 (Del-HC) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Victory Apartments (P) Ltd. (2024) 194 TR (A) 209 (Del-Trib) : 2023 TaxPub(DT) 7262 (Del-HC) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Rajesh Agrawal v. Dy. CIT (2024) 194 TR (A) 179 (Rpr-Trib) : 2023 TaxPub(DT) 6711 (Raipur-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Ramnarain & Co. v. Asstt. CIT (2024) 194 TR (A) 221 (Mum-Trib) : 2023 TaxPub(DT) 6311 (Mum-Trib) 105 >>   
INCOME TAX : CASE LAW DIGESTS - Ravindra K. Reshamwala v. ITO (2024) 194 TR (A) 178 (Mum-Trib) : 2024 TaxPub(DT) 22 (Mum-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Roquette India (P) Ltd. v. Asstt. CIT (2024) 194 TR (A) 207 (Guj-HC) : 2023 TaxPub(DT) 4247 (Guj-HC) : (2023) 457 ITR 509 (Guj) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Sai Prerana Co-op. Credit Society Ltd. v. ITO (2024) 194 TR (A) 192 (Mum-Trib) : 2023 TaxPub(DT) 1210 (Mum-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Saimandeep Industries of India v. ITO (2024) 194 TR (A) 224 (Del-Trib) : 2023 TaxPub(DT) 6796 (Del-Trib) 109 >>   
INCOME TAX : CASE LAW DIGESTS - Shah Originals v. CIT (2024) 194 TR (A) 189 (SC) : 2023 TaxPub(DT) 7155 (SC) : (2023) 459 ITR 385 (SC) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Shanmukhananda Fine Arts & Sangeetha Sabha v. Dy. DIT (E) (2024) 194 TR (A) 201 (Bom-HC) : 2023 TaxPub(DT) 7907 (Bom-HC) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Simran Bagga v. ACIT (2024) 194 TR (A) 184 (Del-Trib) : 2024 TaxPub(DT) 62 (Del 'D'-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Siya Ram Jat v. Asstt. CIT (2024) 194 TR (A) 203 (JP-Trib) : 2023 TaxPub(DT) 4618 (Jp-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Sumeet Kachwaha v. ITO (2024) 194 TR (A) 204 (Del-Trib) : 2023 TaxPub(DT) 7699 (Del-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Suresh Kumar v. Dy. CIT (2024) 194 TR (A) 188 (Chen-Trib) : 2023 TaxPub(DT) 6270 (Chenn-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Suryshree Blocks (P) Ltd. v. DCIT (2024) 194 TR (A) 224 (Ahd-Trib) : 2023 TaxPub(DT) 7962 (Ahd-Trib) 108 >>   
INCOME TAX : CASE LAW DIGESTS - Takshashila Realities (P) Ltd. v. Dy. CIT (2024) 194 TR (A) 177 (Ahd-Trib) : 2023 TaxPub(DT) 5289 (Ahd-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Teofilo Fernando Antonio Pinto v. UOI (2024) 194 TR (A) 207 (Bom-HC) : 2023 TaxPub(DT) 5736 (Bom-HC) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Triveni Buildzone (P) Ltd. v. UOI & Ors. (2024) 194 TR (A) 210 (All-HC) : 2023 TaxPub(DT) 4480 (All-HC) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Valsad District Central Co-operative Bank Ltd. v. ACIT (2024) 194 TR (A) 180 (Srt-Trib) : 2023 TaxPub(DT) 2885 (Srt-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Vikas Sharma v. ITO (2024) 194 TR (A) 223 (Rpr-Trib : 2023 TaxPub(DT) 6728 (Raipur-Trib) 108 >>   
INCOME TAX : CASE LAW DIGESTS - West Bengal Motor Vehicles Weigh Bridge Corpn. Ltd. v. Pr. CIT (2024) 194 TR (A) 216 (Kol-Trib) : 2023 TaxPub(DT) 7020 (Kol-Trib) 101 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - BMC Software Asia Pacific Pte. Ltd. v. Asstt. CIT (2024) 194 TR (B) 230 (Pun-Trib) : 2023 TaxPub(DT) 6890 (Pune C Bench) : (2023) 107 ITR (Trib) 648 (Pune C Bench) 114 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Celio Future Fashion (P) Ltd. v. Addl. CIT & Anr. (2024) 194 TR (B) 231 (Mum-Trib) : 2023 TaxPub(DT) 5632 (Mum-Trib) 116 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - H & S Software Development & Knowledge Management Centre (P) Ltd. v. ITO (2024) 194 TR (B) 231 (Del-Trib) : 2023 TaxPub(DT) 6680 (Del-Trib) 115 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Neha Kapoor v. ITO (2024) 194 TR (B) 230 (Del-Trib) : 2023 TaxPub(DT) 5185 (Del-Trib) 115 >>   
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