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TR Vol-197 Issue-2, 15-Jan-2025
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INCOME TAX : NEWS YOU CAN USE - BUDGET 2025 : Centre to simplify decades-old income tax filing rules in upcoming Budget 2 >>   
INCOME TAX : NEWS YOU CAN USE - BUDGET 2025 : Union Budget should reduce personal I-T for lower-income groups 2 >>   
INCOME TAX : NEWS YOU CAN USE - ICAI : 31,946 new CAs minted in 2024; ICAI 3 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax Department : IT dept set to enhance operations in 2025 by adopting PRUDENT approach 3 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax Return : File ITR, GST returns by December 31 4 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax Return : Income Tax dept updates ITR Forms 2 and 3 for claiming 87A tax rebate 5 >>   
INCOME TAX : NEWS YOU CAN USE - MSME : MSME credit scheme set to be placed before cabinet soon 5 >>   
INCOME TAX : NEWS YOU CAN USE - MSME : PHDCCI seeks PLI scheme expansion; MSME support, tax reforms in Union Budget 6 >>   
INCOME TAX : NEWS YOU CAN USE - MSME : Punjab & Sind Bank to roll out instant loan scheme for MSMEs based on GST return 6 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : NCLT directs initiation of insolvency proceedings against Hero Electric 8 >>   
INCOME TAX : NEWS YOU CAN USE - RBI : RBI keeps interest rate on floating rate savings bonds unchanged at 8.05% 9 >>   
INCOME TAX : NEWS YOU CAN USE - Vivad Se Viswas Scheme : Government extends deadline for direct tax Vivad Se Vishwas Scheme 10 >>   
INCOME TAX : NEWS YOU CAN USE - GST : CBIC clarifies rules, says no GST to apply on pre-paid gift vouchers, cards 11 >>   
INCOME TAX : NEWS YOU CAN USE - GST : EEPC India proposes 'faceless' GST audit system to boost ease of doing biz 12 >>   
INCOME TAX : NEWS YOU CAN USE - GST : Gems, jewellery sector urges govt. to reduce GST to 1% in upcoming Budget 12 >>   
INCOME TAX : NEWS YOU CAN USE - GST : GST adds to manufacturing woes, calls for simplification grows 12 >>   
INCOME TAX : NEWS YOU CAN USE - GST : Gujarat HC provides relief, says no GST on transfer of state land leases 13 >>   
INCOME TAX : NEWS YOU CAN USE - GST : Kerala GST taxpayers get relief from multiple show-cause notices 14 >>   
INCOME TAX : NEWS YOU CAN USE - GST : MHI backs SIAM proposal for reducing GST on CNG-powered two wheelers 15 >>   
INCOME TAX : NEWS YOU CAN USE - GST : Net GST collections in December grow by 3.3%, reaching Rs 1.54 trillion 15 >>   
INCOME TAX : STATUTES - Extension of Due Date for Determining Amount Payable as Per Column (3) of Table Specified in Section 90 of Direct Tax Vivad Se Vishwas Scheme, 2024—Circular No. 20/2024, dtd. 30-12-2024 [F. No. 370149/213/2024-TPL] 17 >>   
INCOME TAX : STATUTES - Extension of Due Date for Furnishing Belated/Revised Return of Income for the Assessment Year 2024-25 in Certain Cases—Circular No. 21/2024, dtd. 31-12-2024 [F. No. 225/205/2024/ITA-II] 17 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Central Silk Board, Bengaluru—Notification No. 129/2024, dtd. 12-12-2024 [F. No. 300196/22/2024-ITA-I] 17 >>   
INCOME TAX : STATUTES - Section 35(1)(ii)—University, College or Other Institution for Scientific Research Expenditure—Sri Paripoorna Sanathana Charitable Trust, Bengaluru—Notification No. 131/2024, dtd. 30-12-2024 [F.No. 203/13/2024/ITA-II] 18 >>   
INCOME TAX : STATUTES - Section 197A(1F)—Exemption from TDS on Payments Received by the National Credit Guarantee Trustee Company Limited, being a Company Established and Wholly Financed by the Central Government—Notification 1/2025 dtd. 2-1-2025 [F. No./ 18 >>   
INCOME TAX : STATUTES - Section 197A(1F)—Exemption from TDS on Payments Received by a Credit Guarantee Fund Established and Wholly Financed by the Central Government and Managed by the National Credit Guarantee Trustee Company Limited—Notification No. 2/2 19 >>   
INCOME TAX : STATUTES - Section 197A(1F)—Exemption from TDS under section 194Q for Purchase of Goods from a Unit of International Financial Services Centre—Notification No. 3/2025, dtd. 2-1-2025 [F. No. 275/109/2024-IT(B)] 19 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Rabindra Setu, Kolkata—Notification No. 4/2025, dtd. 3-1-2025 [F. No. 196/1/2023-ITA-I] 20 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Karnataka State Horticulture Development Agency—Notification No. 5/2025, dtd. 3-1-2025 [F. No. 300196/37/2019-ITA-I] 20 >>   
INCOME TAX : STATUTES - Section 206C(1H)—Unit of International Financial Services Centre not to be Considered as Buyer for the Purposes of Section 206C(1H)—Notification No. 6/2025, dtd. 6-1-2025 [F. No. 275/108/2024-IT(B)] 21 >>   
INCOME TAX : SUBSCRIBER’S QUERIES - Charitable Trust—Registration under section 12AB or Approval under section 10(23C)(vi)—Gross Receipts likely to exceed Rs. 5 Crore limit 23 >>   
INCOME TAX : SUBSCRIBER’S QUERIES - Capital gains—Transfer of agricultural land on which no agricultural activities carried out—Exemption whether available 23 >>   
INCOME TAX : PRACTICE UPDATE - Utilisation of Corpus Donation by Trusts—V.K. SUBRAMANI 25 >>   
GST : PRACTICE UPDATE - Bunching of Multiple Financial Years in a Single Show Cause Notice is Not Valid—CA. SATYADEV PUROHIT 26 >>   
INCOME TAX : ARTICLES - Premature Redemption of Section 54EC Bonds—Whether Permissible—CA. NISHA BHANDARI 28 >>   
INCOME TAX : ARTICLES - Misreporting or Under Reporting of Income has to be Clearly Mentioned in the Penalty Notice Issued Under Section 274 r/w Section 270A—AKHILESH KUMAR SAH 32 >>   
INCOME TAX : ARTICLES - Tolerance Range for Transfer Pricing—As Notified by the CBDT for Assessment Year 2024-25—CS. AYUSH RATHI 35 >>   
GST : ARTICLES - Charge of Interest Under Section 50(1) for Delayed Filing of GSTR-3B—Tax Lying Deposited in Electronic Cash Ledger—Validity of—ACS. SHRUTI PHOPHALIYA 38 >>   
GST : ARTICLES - Overview of E-Invoicing Under GST—ADYASHA MOHANTY 42 >>   
COMPANIES ACT, 2013 : ARTICLES - Aligning Directors’ Compensation or Remuneration with Shareholders’ Interests—CS. PRAGYA LALWANI 47 >>   
SEBI : ARTICLES - Latest Changes in SEBI (PIT) Regulations—CA. DEEPAK HARWANI 50 >>   
INVESTMENT : ARTICLES - Trump’s Victory Marks a Turning Point : Why Gold Is No Longer the Go-To Investment—A Shift in Market Sentiment—CS. PRAGYA LALWANI 52 >>   
INCOME TAX : CASE LAW DIGESTS - Adani Wilmar Ltd. v. Pr. CIT (2025) 197 TR (A) 215 (Ahd-Trib) : 2024 TaxPub(DT) 5164 (Ahd-Trib) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Alankar Primary Agricultural Credit Co-operative Society v. ITO (2025) 197 TR (A) 192 (Bang-Trib) : 2024 TaxPub(DT) 3498 (Bang-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Anil Kumar Dogra v. ITO & Ors. (2025) 197 TR (A) 201 (HP-HC) : 2024 TaxPub(DT) 4738 (HP-HC) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Ashu Shukla v. ITO (2025) 197 TR (A) 200 (Del-Trib) : 2024 TaxPub(DT) 5775 (Del-Trib) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Chandiwala Enterprises (P) Ltd. (2025) 197 TR (A) 182 (Mum-Trib) : 2024 TaxPub(DT) 3875 (Mum-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Hinduja National Power Corpn. Ltd. (2025) 197 TR (A) 181 (Hyd-Trib) : 2024 TaxPub(DT) 4746 (Hyd-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Bargahe Husaini Trust v. CIT(E) (2025) 197 TR (A) 173 (Ahd-Trib) : 2024 TaxPub(DT) 4245 (Ahd-Trib) : (2024) 208 ITD 158 (Ahd-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Capricorn Lifestyle (P) Ltd. v. Dy. CIT (2025) 197 TR (A) 177 (Pun-Trib) : 2024 TaxPub(DT) 4847 (Pune-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - CIT(E) v. Anjana Foundation (2025) 197 TR (A) 172 (Guj-HC) : 2024 TaxPub(DT) 5507 (Guj-HC) 56 >>   
INCOME TAX : CASE LAW DIGESTS - CIT(E) v. Niit Foundation (2025) 197 TR (A) 214 (Del-HC) : 2024 TaxPub(DT) 4069 (Del-HC) : (2024) 467 ITR 63 (Del) 99 >>   
INCOME TAX : CASE LAW DIGESTS - DCIT v. Mirage Clothing Co. (P) Ltd. (2025) 197 TR (A) 209 (Mum-Trib) : 2024 TaxPub(DT) 4644 (Mum-Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Devender Kumar Gupta v. Pr. CIT (2025) 197 TR (A) 214 (Del-Trib) : 2024 TaxPub(DT) 4745 (Del-Trib) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Shri Shyam Ispat (India) (P) Ltd. (2025) 197 TR (A) 190 (Rpr-Trib) : 2024 TaxPub(DT) 4664 (Rpr-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Tanya Jaiswal (2025) 197 TR (A) 217 (Del-Trib) : 2024 TaxPub(DT) 4827 (Ahd-Trib) 102 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Uniparts India Ltd. (2025) 197 TR (A) 171 (Del-Trib) : 2024 TaxPub(DT) 5530 (Del-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Emaar MGF Land Ltd. v. Asstt. CIT (2025) 197 TR (A) 207 (Del-Trib) : 2024 TaxPub(DT) 2990 (Del-Trib) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Emirates Hindustan Builders & Developers v. Asstt. CIT (2025) 197 TR (A) 193 (Bang-Trib) : 2024 TaxPub(DT) 4253 (Bang-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Esha Securities (P) Ltd. v. Dy. CIT (2025) 197 TR (A) 208 (Del-Trib) : 2024 TaxPub(DT) 3675 (Del-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Gokul Fuelchem (P) Ltd. v. National Faceless Assessment Centre (2025) 197 TR (A) 199 (Mum-Trib) : 2024 TaxPub(DT) 4436 (Mum-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Grand Motors v. ITO (2025) 197 TR (A) 179 (Rpr-Trib) : 2024 TaxPub(DT) 3679 (Raipur-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Gudivada Co-operative Urban Bank Ltd. v. Asstt. (2025) 197 TR (A) 184 (Vishakh-Trib) : 2024 TaxPub(DT) 3290 (Visakha Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Gurinder Makkar v. Dy. CIT (2025) 197 TR (A) 186 (Chd-Trib) : 2024 TaxPub(DT) 2426 (Chd-Trib) : (2024) 111 ITR (Trib) 274 (Chd-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Hasmukhbhai Makanbhai Padariya v. ITO (2025) 197 TR (A) 181 (Rjt-Trib) : 2024 TaxPub(DT) 4257 (Rkt-Trib) : (2024) 208 ITD 322 (Rkt-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Hiteshkumar Patel v. Pr. CIT (2025) 197 TR (A) 212 (Ahd-Trib) : 2024 TaxPub(DT) 4851 (Ahd-Trib) 97 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Daniel Commodities (P) Ltd. (2025) 197 TR (A) 183 (Kol-Trib) : 2024 TaxPub(DT) 2414 (Kol-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Janaki Ram Babji Rao Annam v. ITO (2025) 197 TR (A) 210 (Vishakh-Trib) : 2024 TaxPub(DT) 5773 (Visakha Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Jaswant Singh Juneja v. ITO (2025) 197 TR (A) 198 (Del-HC) : 2024 TaxPub(DT) 4852 (Del-HC) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Kinshuk Goel v. Asstt. CIT (2025) 197 TR (A) 202 (Del-Trib) : 2024 TaxPub(DT) 5169 (Del-HC) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Kusum Lata v. Dy. CIT (2025) 197 TR (A) 184 (Del-Trib) : 2024 TaxPub(DT) 2336 (Del-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Lokesh Agarwal Dharmarth Charitable Trust v. CIT (E) (2025) 197 TR (A) 173 (JP-Trib) : 2024 TaxPub(DT) 3695 (Jp-Trib) : (2024) 207 ITD 796 (Jp-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - M.G. Metalloy (P) Ltd. v. Dy. CIT (2025) 197 TR (A) 205 (Del-Trib) : 2024 TaxPub(DT) 4943 (Del-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Navjeevan Charitable Trust v. CIT(E) (2025) 197 TR (A) 192 (Guj-HC) : 2024 TaxPub(DT) 5032 (Guj-HC) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Navkar India v. Asstt. CIT (2025) 197 TR (A) 183 (Mum-Trib) : 2024 TaxPub(DT) 2286 (Mum-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Nirmal Kumar Jain v. PCIT (2025) 197 TR (A) 213 (Ind-Trib) : 2024 TaxPub(DT) 4749 (Ind-Trib) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Paypal Payments (P) Ltd. v. Asstt. CIT & Ors. (2025) 197 TR (A) 195 (Bom-HC) : 2024 TaxPub(DT) 4857 (Bom-HC) 80 >>   
INCOME TAX : CASE LAW DIGESTS - People for Animals v. CIT (E) (2025) 197 TR (A) 172 (Kol-Trib) : 2024 TaxPub(DT) 3331 (Kol-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Phari Projects (P) Ltd. v. ITO & Ors. (2025) 197 TR (A) 196 (Cal-HC) : 2024 TaxPub(DT) 3703 (Cal-HC) : (2024) 300 Taxman 268 (Cal) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Posun Credit Co-op. Society Ltd. v. Pr. CIT (2025) 197 TR (A) 216 (Ahd-Trib) : 2024 TaxPub(DT) 4646 (Ahd-Trib) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Pranav Vikas India (P) Ltd. v. DCIT (2025) 197 TR (A) 217 (Del-Trib) : 2024 TaxPub(DT) 4222 (Del-Trib) 101 >>   
INCOME TAX : CASE LAW DIGESTS - Ramesh Chand v. ITO (2025) 197 TR (A) 212 (Del-Trib) : 2024 TaxPub(DT) 4152 (Del-Trib) 96 >>   
INCOME TAX : CASE LAW DIGESTS - Ramson Remedies v. Asstt. CIT (2025) 197 TR (A) 210 (Asr-Trib) : 2024 TaxPub(DT) 1495 (Amr-Trib) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Rathinam Sukumar v. ITO (2025) 197 TR (A) 186 (Chenn-Trib) : 2024 TaxPub(DT) 5774 (Chenn-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Rekha Agrawal v. Asstt. CIT (2025) 197 TR (A) 180 (Rpr-Trib) : 2024 TaxPub(DT) 3637 (Rpr-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Reliance Jio Infocomm Ltd. v. Dy. CIT (2025) 197 TR (A) 203 (Bom-HC) : 2024 TaxPub(DT) 4001 (Bom-HC) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Roaul Thackersey Sir Vithaldas Chambers v. Dy. CIT (2025) 197 TR (A) 174 (Mum-Trib) : 2024 TaxPub(DT) 3929 (Mum-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Rotomag Motors & Controls (P) Ltd. v. Asstt. CIT (2025) 197 TR (A) 178 (Ahd-Trib) : 2024 TaxPub(DT) 4753 (Ahd-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Rushil Decor Ltd. v. Asstt. CIT (2025) 197 TR (A) 200 (Guj-HC) : 2024 TaxPub(DT) 3755 (Guj-HC) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Sekhon Jagtar Singh v. ITO (2025) 197 TR (A) 216 (Bang-Trib) : 2024 TaxPub(DT) 4650 (Bang-Trib) 101 >>   
INCOME TAX : CASE LAW DIGESTS - Shakuntala Devi v. CIT (2025) 197 TR (A) 191 (RAJ-HC) : 2024 TaxPub(DT) 4490 (Raj-HC) : (2024) 467 ITR 194 (Raj) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Sharadchandrika Nagari Sahakari Patsanstha Maryadit v. ITO (2025) 197 TR (A) 191 (Pun-Trib) : 2024 TaxPub(DT) 5525 (Pune-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Shivam Developers v. Dy. CIT (2025) 197 TR (A) 187 (Ahd-Trib) : 2024 TaxPub(DT) 2204 (Ahd-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Shriram Investments v. CIT (2025) 197 TR (A) 194 (SC) : 2024 TaxPub(DT) 5386 (SC) : (2024) 468 ITR 372 (SC) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Southern Petrochemical Industries Corpn. Ltd. v. ITO (2025) 197 TR (A) 175 (Chen-Trib) : 2024 TaxPub(DT) 247 (Chenn-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Sudhakar Ratan Shanker Gautam v. ITO (2025) 197 TR (A) 175 (Ahd-Trib) : 2024 TaxPub(DT) 5358 (Ahd-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Sundaram Multi PAP Ltd. v. Asstt. CIT & Ors. (2025) 197 TR (A) 201 (Bom-HC) : 2024 TaxPub(DT) 3759 (Bom-HC) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Suruchi Jena v. Asstt. CIT (2025) 197 TR (A) 180 (Ctk-Trib) : 2024 TaxPub(DT) 3638 (Ctk-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Theo Connect (P) Ltd. v. Asstt. CIT & Ors. (2025) 197 TR (A) 203 (Bm-HC) : 2024 TaxPub(DT) 4829 (Bom-HC) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Torrent Solargen Ltd. v. Dy. CIT (2025) 197 TR (A) 209 (Ahd-Trib) : 2024 TaxPub(DT) 4777 (Ahd-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Touchalife Foundation India v. ITO (E) (2025) 197 TR (A) 171 (Hyd-Trib) : 2024 TaxPub(DT) 3850 (Hyd-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - UOI & Ors. V. Rajeev Bansal (2025) 197 TR (A) 204 (SC) : 2024 TaxPub(DT) 5353 (SC) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Ved Singh v. ITO (2025) 197 TR (A) 218 (Del 'H'-Trib) : 2024 TaxPub(DT) 2073 (Del-Trib) 102 >>   
INCOME TAX : CASE LAW DIGESTS - Veenita Enterprise (P) Ltd. v. Dy. CIT (2025) 197 TR (A) 197 (Ahd-Trib) : 2024 TaxPub(DT) 3296 (Ahd-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Yogesh Gupta v. Asstt. CIT (2025) 197 TR (A) 185 (Del 'F'-Trib) : 2024 TaxPub(DT) 1505 (Del-Trib) 69 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - ITO v. Excult Client Services IP Ltd. (2025) 197 TR (B) 222 (Mum-Trib) : 2024 TaxPub(DT) 690 (Mum-Trib) 107 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Phoenix Lamps Ltd. v. Dy. CIT (2025) 197 TR (B) 222 (All-HC) : 2024 TaxPub(DT) 4752 (All-HC) 107 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pr. CIT v. ITC Infotech India Ltd. (2025) 197 TR (B) 231 (Cal-HC) : 2024 TaxPub(DT) 1386 (Cal-HC) 115 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - QAI India Ltd. v. Dy. CIT (2025) 197 TR (B) 220 (Del-Trib) : 2024 TaxPub(DT) 4205 (Del-Trib) 104 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Turner Broadcasting System Asia Pacific, Inc. v. Dy. CIT (2025) 197 TR (B) 221 (Del-Trib) : 2024 TaxPub(DT) 4860 (Del-Trib) 106 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Tyco Electronics Singapore Pte Ltd. v. DCIT (2025) 197 TR (B) 220 (Del-Trib) : 2024 TaxPub(DT) 4861 (Del-Trib) 105 >>   
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