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TR Vol-197 Issue-1, 01-Jan-2025
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INCOME TAX : NEWS YOU CAN USE - EPFO : EPFO gives employers till Jan 31 to submit pending forms for higher pension 2 >>   
INCOME TAX : NEWS YOU CAN USE - ICAI : CA Institute to roll out global networking guidelines by January 2025 2 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax Return : Only 6.68% of population filed income tax return in FY24 3 >>   
INCOME TAX : NEWS YOU CAN USE - MCA : MCA offers e-adjudication, e-consultation to boost stakeholder confidence 3 >>   
INCOME TAX : NEWS YOU CAN USE - MCA : Over 1.12 lakh new cos registered till November-end this fiscal; MCA 4 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : FinMin asks banks to closely monitor NCLT, NARCL cases to reduce delays 5 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : NCLAT clears Sapphire Media's acquisition of Big 92.7 FM, upholds order 6 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : NCLAT sets aside EIH plea against NCLT order approving sale of Golden Jubilee Hotels 6 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : Parliamentary panel suggests performance metrics for NCLT efficiency 7 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : Reliance Strategic Business Ventures' Rs 202 cr plan for Karkinos Healthcare approved by NCLT 8 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : SC reverses NCLAT order, restores claims of 4 lenders of Reliance Infratel 9 >>   
INCOME TAX : NEWS YOU CAN USE - SEBI : SEBI's new proposal; DigiLocker to become key in asset transfer after death 9 >>   
INCOME TAX : NEWS YOU CAN USE - SEBI : SEBI sets new benchmarks with comprehensive norms for secretarial auditors 10 >>   
INCOME TAX : NEWS YOU CAN USE - Tax Collection : Net direct tax collection grew 16.45% to Rs 15.82 trn till Dec 17 of FY25 11 >>   
INCOME TAX : NEWS YOU CAN USE - GST : Cigarette pack, gutaka pouch to soon have new mark to check GST evasion 11 >>   
INCOME TAX : NEWS YOU CAN USE - GST : Expecting 20% recovery or Rs 6,000 cr dues under GST amnesty: Ajit Pawar 12 >>   
INCOME TAX : NEWS YOU CAN USE - GST : GoM on rate rationalisation defers report submission to GST Council 12 >>   
INCOME TAX : NEWS YOU CAN USE - GST : GoM proposes GST cuts for health insurance, exemption for term policies 13 >>   
INCOME TAX : NEWS YOU CAN USE - GST : GoM on GST Compensation Cess may seek 6 more months to submit its report 14 >>   
INCOME TAX : NEWS YOU CAN USE - GST : GST Council defers decision to reduce tax on health, life insurance 14 >>   
INCOME TAX : NEWS YOU CAN USE - GST : GST Council issues clarification on proposal of taxation on popcorn 15 >>   
INCOME TAX : NEWS YOU CAN USE - GST : GST Council likely to consider lowering tax on online food delivery fees 15 >>   
INCOME TAX : NEWS YOU CAN USE - GST : GST on old used cars only when sale price higher than depreciated value 15 >>   
INCOME TAX : NEWS YOU CAN USE - GST : GST Council may provide exporter status to intermediaries for tax relief 16 >>   
INCOME TAX : NEWS YOU CAN USE - GST : GST rate rejig on insurance, used cars likely on council agenda; big-ticket changes remain uncertain 17 >>   
INCOME TAX : NEWS YOU CAN USE - GST : Law committee calls for simplification of GST registration structure 17 >>   
INCOME TAX : NEWS YOU CAN USE - GST : Multi-Factor Authentication required for E-Way Bill and E-Invoice generation for all GST assesses from April 1, 2025 19 >>   
INCOME TAX : NEWS YOU CAN USE - GST : States not in favour of bringing aviation turbine fuel under GST; FM 20 >>   
INCOME TAX : STATUTES - Guidance Note 2/2024 on Provisions of the Direct Tax Vivad se Vishwas Scheme, 2024—Circular No. 19 of 2024, dtd. 16-12-2024 [F. No. 370142/22/ 2024–TPL] 21 >>   
INCOME TAX : STATUTES - Courts Designated for Purpose of Section 280A—Notification No. 126/2024, dtd. 10-12-2024 [F. No. 285/26/2021-IT(Inv.V)CBDT] 26 >>   
INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in the Notification No. 44/2020/ F. No. 370142/24/2020-TPL Number S.O. 2227(E), dtd. 6-7-2020—Notification No. 127/2024, dtd. 11-12- 27 >>   
INCOME TAX : STATUTES - Section 197A(1F)—Exemption from TDS—No TDS on Any Payment Received by the Credit Guarantee Fund Trust for Micro and Small Enterprises—Notification No. 128/2024, dtd. 18-12-2024 [F.No. 275/77/2024-IT(B)] 27 >>   
INCOME TAX : STATUTES - CBDT Launches Electronic Campaign to Address Income and Transaction Mismatches for FY 2023-24 and FY 2021-22—Press Release, dtd. 17-12-2025 27 >>   
INCOME TAX : SUBSCRIBER’S QUERIES - Capital Gains—Taxability of Transferable Development Rights (TDR) 29 >>   
INCOME TAX : SUBSCRIBER’S QUERIES - Charitable Trust—Exemption under section 12AB vis-a-vis under section 10(23C)(iiiad)—Gross Receipts Reduced from 5 Crore limit 29 >>   
INCOME TAX : ARTICLES - Practice Update—V.K. SUBRAMANI 31 >>   
INCOME TAX : ARTICLES - Tax Planning—Gift Residential Building(s) to Wife and Children Before Accrual of Long-Term Capital Gain from Other Assets for Availing Exemption Under Section 54F—V.K. SUBRAMANI 32 >>   
INCOME TAX : ARTICLES - Income Subject to Application Under Section 11 Not Eligible for Any Deduction Available Under Different Heads of Income—CA. NISHA BHANDARI 36 >>   
INCOME TAX : ARTICLES - MFN Revocation by Swiss Govt./Tax Authorities—SRIVATSAN RANGANATHAN 39 >>   
GST : ARTICLES - Procedure for Rectification of Demand Orders Issued for Contravention of Section 16(4)—CS. PRADEEP VYAS 43 >>   
GST : ARTICLES - Reverse Charge on Immovable Property—An Overview—CA. L. VENKATARAMANAN 49 >>   
COMPANIES ACT, 2013 : ARTICLES - Signing of Financial Statements—Overview—CA. DEEPAK HARWANI 56 >>   
COPYRIGHT : ARTICLES - Ownership of Copyright in a Work is Different from the Ownership of the Physical Material—KUSH KALRA 58 >>   
INCOME TAX : CASE LAW DIGESTS - ACG Associated Capsules (P) Ltd. v. ACIT (2025) 197 TR (A) 68 (Mum-Trib) : 2024 TaxPub(DT) 1423 (Mum-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Advik Hi Tech (P) Ltd. v. Dy. CIT (2025) 197 TR (A) 75 (Pun-Trib) : 2024 TaxPub(DT) 2526 (Pune-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Amit Kumar Bhati v. ITO (2025) 197 TR (A) 76 (Del-Trib) : 2024 TaxPub(DT) 2528 (Del-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Amit Nagesh Shinde v. Income Tax Officer, I-T Ward-26 (1) (1) (2025) 197 TR (A) 80 (Mum-Trib) : 2024 TaxPub(DT) 1715 (Mum-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Anita Kubba v. ITO (2025) 197 TR (A) 81 (Jod-Trib) : 2024 TaxPub(DT) 2334 (Jod-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - ARA India LLP v. National Faceless Assessment Centre (NAFAC) (2025) 197 TR (A) 89 (All-HC) : 2024 TaxPub(DT) 2532 (All-HC) : (2024) 299 Taxman 538 (All) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Arunkumar Jayantilal Muchhala v. Dy. CIT (2025) 197 TR (A) 61 (Mum-Trib) : 2024 TaxPub(DT) 1728 (Mum-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Ashok Kumar Gupta v. Dy. CIT (2025) 197 TR (A) 104 (Del-Trib) : 2024 TaxPub(DT) 2175 (Del-Trib) 104 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Verizon Communications India (P) Ltd. (2025) 197 TR (A) 74 (Del-Trib) : 2024 TaxPub(DT) 3062 (Del-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Bajaj Sevashram (P) Ltd. v. Pr. CIT (2025) 197 TR (A) 102 (Jod-Trib) : 2024 TaxPub(DT) 2792 (Jod-Trib) 102 >>   
INCOME TAX : CASE LAW DIGESTS - Bharatbhai Ratanshi Shah v. Asstt. CIT (2025) 197 TR (A) 91 (Guj-HC) : 2024 TaxPub(DT) 2239 (Guj-HC) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Chiragbhai Patel v. Dy. CIT (2025) 197 TR (A) 88 (Ahd-Trib) : 2024 TaxPub(DT) 2247 (Ahd-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Benetton India (P) Ltd. (2025) 197 TR (A) 73 (Del-HC) : 2024 TaxPub(DT) 2793 (Del-HC) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Creations By Shanagar v. Dy. CIT (2025) 197 TR (A) 73 (Mum 'C'-Trib) : 2024 TaxPub(DT) 2765 (Mum-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Dhanuka Agritech Ltd. v. Asstt. CIT (2025) 197 TR (A) 62 (Del-Trib) : 2024 TaxPub(DT) 3214 (Del-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Dhaval Exim (P) Ltd. v. ACIT (2025) 197 TR (A) 90 (Mum-Trib) : 2024 TaxPub(DT) 2253 (Mum-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Dinesh Somatmal Dhokar v. ITO (2025) 197 TR (A) 104 (Mum-Trib) : 2024 TaxPub(DT) 2802 (Mum-Trib) 104 >>   
INCOME TAX : CASE LAW DIGESTS - Dream Valley Barter (P) Ltd. v. ITO (2025) 197 TR (A) 79 (Kol-Trib) : 2024 TaxPub(DT) 2417 (Kol-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT (OSD) v. Bombay Dyeing & Manufacturing Co. Ltd. (2025) 197 TR (A) 97 (Mum-Trib) : 2024 TaxPub(DT) 1934 (Mum-Trib) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Concorde International (2025) 197 TR (A) 83 (Mum-Trib) : 2024 TaxPub(DT) 2539 (Mum-Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Karuppagounder Palaniswami (2025) 197 TR (A) 94 (Chen-Trib) : 2024 TaxPub(DT) 1696 (Chenn-Trib) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Shriram Chits (P) Ltd. (2025) 197 TR (A) 69 (Chen-Trib) : 2024 TaxPub(DT) 1700 (Chenn-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - GRS Hotel (P) Ltd. v. UOI (2025) 197 TR (A) 93 (All-HC) : 2024 TaxPub(DT) 997 (All-HC) : (2024) 471 ITR 68 (All) : (2024) 298 Taxman 199 (All) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Hotel Allied Trades (P) Ltd. v. Addl. CIT (2025) 197 TR (A) 74 (Ker-HC) : 2024 TaxPub(DT) 3001 (Ker-HC) : (2024) 300 Taxman 61 (Ker) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Imran Khan v. ITO (2025) 197 TR (A) 77 (Ind-Trib) : 2024 TaxPub(DT) 3004 (Ind-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Institute of Indian Foundrymen v. ITO (2025) 197 TR (A) 61 (Kol-Trib) : 2024 TaxPub(DT) 2009 (Kol-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Irunway India (P) Ltd. (2025) 197 TR (A) 77 (Bang-Trib) : 2024 TaxPub(DT) 1747 (Bang-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Trambak Rubber Industries (P) Ltd. (2025) 197 TR (A) 70 (Pun-Trib) : 2024 TaxPub(DT) 2497 (Pune-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Jayshree Sarees v. Pr. CIT (2025) 197 TR (A) 100 (Rjt-HC) : 2024 TaxPub(DT) 2184 (Rkt-Trib) 100 >>   
INCOME TAX : CASE LAW DIGESTS - JS Capital LLC v. Asstt. CIT (2025) 197 TR (A) 84 (Mum-Trib) : 2024 TaxPub(DT) 2107 (Mum-Trib) : (2024) 206 ITD 142 (Mum-Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - K.J. Kotecha Charitable Trust v. ITO (E) (2025) 197 TR (A) 92 (Guj-HC) Guj-HC) : 2024 TaxPub(DT) 3633 (Guj-HC) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Kamal Mookerjee & Co. (Shipping) (P) Ltd. v. CIT (2025) 197 TR (A) 96 (Cal-HC) : 2024 TaxPub(DT) 1750 (Cal-HC) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Krishna Hari Gaddam v. ITO (2025) 197 TR (A) 98 (Hyd-Trib) : 2024 TaxPub(DT) 2272 (Hyd-Trib) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Mankind Pharma Ltd. v. Dy. CIT (2025) 197 TR (A) 70 (Del-Trib) : 2024 TaxPub(DT) 2277 (Del-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Motherson Sumi Systems Ltd. v. Dy. CIT (2025) 197 TR (A) 65 (Del-Trib) : 2024 TaxPub(DT) 1544 (Del-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Motor & General Finance Ltd. v. Asstt. CIT (2025) 197 TR (A) 105 (Del-Trib) : 2024 TaxPub(DT) 2882 (Del-Trib) 105 >>   
INCOME TAX : CASE LAW DIGESTS - Muddada Lakshmi Raghupathinaidu Educational Society v. ITO (E) (2025) 197 TR (A) 64 (Vizag-Trib) : 2024 TaxPub(DT) 2430 (Visakha Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Oakton Global Technology Services Centre (India) (P) Ltd. v. ITO (2025) 197 TR (A) 72 (Hyd-Trib) : 2024 TaxPub(DT) 3243 (Hyd-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Parag Motilal Savla v. ITO (2025) 197 TR (A) 82 (Mum-Trib) : 2024 TaxPub(DT) 2295 (Mum-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Pooja Trading Co. & Anr. v. Dy. DIT (2025) 197 TR (A) 87 (Del-HC) : 2024 TaxPub(DT) 2501 (Del-HC) : (2024) 467 ITR 226 (Del) : (2024) 299 Taxman 534 (Del) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Budge Budge Refineries Ltd. (2025) 197 TR (A) 62 (Cal-HC) : 2024 TaxPub(DT) 2773 (Cal-HC) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Prakhar Developers (P) Ltd. (2025) 197 TR (A) 101 (MP-HC) : 2024 TaxPub(DT) 1979 (MP-HC) : (2024) 299 Taxman 252 (MP) 102 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Saileela Synthetics (P) Ltd. (2025) 197 TR (A) 78 (Raj-HC) : 2024 TaxPub(DT) 1987 (Raj-HC) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Rama Mohan Soma v. ITO (2025) 197 TR (A) 89 (Hyd-Trib) : 2024 TaxPub(DT) 2469 (Hyd-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Ravi Shishodia v. ITO (2025) 197 TR (A) 89 (Del-Trib) : 2024 TaxPub(DT) 2853 (Del-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Rekhaben Sureshbhai Patel v. ITO (2025) 197 TR (A) 63 (Srt-Trib) : 2024 TaxPub(DT) 2487 (Srt-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Renault Nissan Technology & Business Centre India (P) Ltd. v. Asstt. CIT (2025) 197 TR (A) 64 (Chen-Trib) : 2024 TaxPub(DT) 2306 (Chenn-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Royal Drinks (P) Ltd. v. ITO (2025) 197 TR (A) 87 (Pun-Trib) : 2024 TaxPub(DT) 2200 (Pune-Trib) : (2024) 113 ITR (Trib) 283 (Pune-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - S.B. Packagings Ltd. v. Asstt./Dy. CIT (2025) 197 TR (A) 92 (Del-HC) : 2024 TaxPub(DT) 2310 (Del-HC) 92 >>   
INCOME TAX : CASE LAW DIGESTS - S.R.S. Projects v. Dy. CIT (2025) 197 TR (A) 106 (Telanga-HC) : 2024 TaxPub(DT) 3260 (Telangana High Court-HC) 106 >>   
INCOME TAX : CASE LAW DIGESTS - Sagar Subhash Wedhane v. ITO (2025) 197 TR (A) 103 (Pun-Trib) : 2024 TaxPub(DT) 3624 (Pune-Trib) 103 >>   
INCOME TAX : CASE LAW DIGESTS - Saroj Sangwan v. ITO (2025) 197 TR (A) 93 (Del-Trib) : 2024 TaxPub(DT) 2592 (Del-Trib) : (2024) 120 ITR (Trib) 287 (Del-Trib) : (2024) 207 ITD 165 (Del-Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Seth Jamunadas Mundhra Seva Sansthan v. ITO (2025) 197 TR (A) 66 (Kol-Trib) : 2024 TaxPub(DT) 3629 (Kol-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Shapoorji Pallonji & Co. (P) Ltd. v. Dy. CIT (2025) 197 TR (A) 69 (Mum-Trib) : 2024 TaxPub(DT) 1692 (Mum-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Shilp Gravures Ltd. v. Dy. CIT (2025) 197 TR (A) 95 (Ahd-Trib) : 2024 TaxPub(DT) 2323 (Ahd-Trib) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Shivdeep Tyagi v. ITO (2025) 197 TR (A) 76 (Del-Trib) : 2024 TaxPub(DT) 3272 (Del-Trib) : (2024) 207 ITD 568 (Del-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Shree Ganesh Builders v. ITO (2025) 197 TR (A) 80 (Pun-Trib) : 2024 TaxPub(DT) 3308 (Pune-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Shree Shakuntal Education Trust v. CIT(E) (2025) 197 TR (A) 67 (Ahd-Trib) : 2024 TaxPub(DT) 3338 (Ahd-Trib) : (2024) 206 ITD 451 (Ahd-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Shree Shyam Manohar Gaushala v. ITO (2025) 197 TR (A) 67 (Jod-Trib) : 2024 TaxPub(DT) 1714 (Jod-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Siemens International Trading Ltd. v. ITO (2025) 197 TR (A) 98 (Del-Trib) : 2024 TaxPub(DT) 1135 (Del-Trib) 99 >>   
INCOME TAX : CASE LAW DIGESTS - Silkina Commodeal (P) Ltd. v. ITO (2025) 197 TR (A) 91 (Kol-Trib) : 2024 TaxPub(DT) 1303 (Kol-Trib) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Solapur Dist MSK Samiti H Master T & NT Path MYDT v. ITO (2025) 197 TR (A) 86 (Pun-Trib) : 2024 TaxPub(DT) 1716 (Pune-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Uttar Gujarat Vij Co. Ltd. v. ITO (2025) 197 TR (A) 101 (Guj-HC) : 2024 TaxPub(DT) 2347 (Guj-HC) 101 >>   
INCOME TAX : CASE LAW DIGESTS - Vodafone Idea Ltd. v. Asstt. CIT (2025) 197 TR (A) 97 (Del-Trib) : 2024 TaxPub(DT) 2620 (Del-Trib) 98 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - ACG Associated Capsules (P) Ltd. v. ACIT (2025) 197 TR (B) 113 (Mum-Trib) : 2024 TaxPub(DT) 1423 (Mum-Trib) 114 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Fox Network Group Singapore Pte Ltd. & Anr. (2025) 197 TR (B) 109 (Del-HC) : 2024 TaxPub(DT) 414 (Del-HC) 110 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Infosys Ltd. (2025) 197 TR (B) 116 (Karn-HC) : 2024 TaxPub(DT) 3864 (Karn-HC) 116 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Microsoft Regional Sales Pte. Ltd. (2025) 197 TR (B) 110 (Del-HV) : 2024 TaxPub(DT) 617 (Del-HC) 110 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Reliance Industries Ltd. (2025) 197 TR (B) 109 (Bom-HC) : 2024 TaxPub(DT) 3335 (Bom-HC) 109 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Devi Dayal v. Dy. CIT/Asstt. CIT (2025) 197 TR (B) 108 (Del-Trib) : 2024 TaxPub(DT) 365 (Del-Trib) 108 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dialog Axiata PLC v. Dy. CIT (2025) 197 TR (B) 112 (Mum-Trib) : 2024 TaxPub(DT) 1435 (Mum-Trib) 113 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Expeditors International of Washington Inc. v. Asstt. CIT (2025) 197 TR (B) 111 (Del-Trib) : 2024 TaxPub(DT) 786 (Del-Trib) 111 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - HCG Global Communications Ltd. v. Dy. CIT (2025) 197 TR (B) 110 (Bang-Trib) : 2024 TaxPub(DT) 665 (Bang-Trib) 111 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Motherson Sumi Systems Ltd. v. Dy. CIT (2025) 197 TR (B) 114 (Del-Trib) : 2024 TaxPub(DT) 1544 (Del-Trib) 114 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Oakton Global Technology Services Centre (India) (P) Ltd. v. ITO (2025) 197 TR (B) 114 (Hyd-Trib) : 2024 TaxPub(DT) 3243 (Hyd-Trib) 114 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Shapoorji Pallonji & Co. (P) Ltd. v. Dy. CIT (2025) 197 TR (B) 113 (Mum-Trib) : 2024 TaxPub(DT) 1692 (Mum-Trib) 113 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Telstra Singapore PTE Ltd. v. Dy. CIT (2025) 197 TR (B) 108 (Del-Trib) : 2024 TaxPub(DT) 2609 (Del-Trib) 109 >>   
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