Please wait.... check your browser settings and enable JavaScript...
TR Vol-198 Issue-1, 01-Apr-2025
Page
Go to Page 0
  Heading

Table of Contents

Page    
INCOME TAX : NEWS YOU CAN USE - Advance Tax : FY25 advance tax mop up rises 14%, led by personal IT segment 2 >>   
INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : Standing Committee on Finance recommends direct submission system for IBC resolution plans 3 >>   
INCOME TAX : NEWS YOU CAN USE - CBDT : PPT circular doesn't intend to interfere with any other provision of the Indian DTAAs, says CBDT 4 >>   
INCOME TAX : NEWS YOU CAN USE - EPFO : EPFO enrolment in under-21 years category records sustained fall in the last five years 5 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax Bill : IT Bill may not impact revenue collection; MoS finance Pankaj Chaudhary 6 >>   
INCOME TAX : NEWS YOU CAN USE - MCA : Zomato says received MCA approval for name change to Eternal 7 >>   
INCOME TAX : NEWS YOU CAN USE - MSME : Firms with Rs.250-crore turnover rush to register on TReDS as March 31 deadline nears 7 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : Insolvency cases dominate NCLT backlog, pending cases cross 12,000 8 >>   
INCOME TAX : NEWS YOU CAN USE - NCLT : No tax demand after resolution plan approval, says Supreme Court 9 >>   
INCOME TAX : NEWS YOU CAN USE - Tax Tribunal : Over Rs 11.8 trn locked in direct tax litigation, FM informs Rajya Sabha 10 >>   
INCOME TAX : NEWS YOU CAN USE - GST : A standardised mechanism under GST to be in place from April 1 for allocating credit to other registered locations/states 10 >>   
INCOME TAX : NEWS YOU CAN USE - GST : Govt. registered 158 cases against online gaming cos for alleged GST evasion of over Rs.1.53 lakh cr during 2017-2025 11 >>   
INCOME TAX : NEWS YOU CAN USE - GST : GST-ITC fraud cases surged 41%, amount detected jumped 28% in Apr-Jan over full FY24 12 >>   
INCOME TAX : NEWS YOU CAN USE - GST : MoD swings into action, collates info from MSMEs slapped with 18% GST tax for defence innovation 13 >>   
INCOME TAX : STATUTES - Frequently Asked Questions (FAQs) on Guidelines for Compounding of Offences Under the Income Tax Act, 1961 dtd. 17-10-2024—Circular No. 04/ 2025, dtd. 17-3-2025 [F. No. 285/08/2014-IT (Inv.V)/281] 15 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—The Delhi Building and Other Construction Workers Welfare Board—Notification No. 18/2025, dtd. 6-3-2025 [F. No. 196 /46/2012-ITA-I] 24 >>   
INCOME TAX : STATUTES - Section 2(48) r/w rule 8B—Zero Coupon Bond—Bond of PFC Notified—Notification No. 19/2025, dtd. 11-3-2025 [F.No. 300164/1/2024-ITA-I] 24 >>   
INCOME TAX : STATUTES - Section 138—Disclosure of Information Respecting Assessees—Authority Notified for Purpose of section 138(1)(a)(ii)—Notification No. 20/2025, dtd. 18-3-2025 [F. No. 225/33/2025/ITA-II] 25 >>   
INCOME TAX : STATUTES - CBDT Issues Clarification on Circular 01/2025—Press Release, dtd. 15-3-2025 25 >>   
INCOME TAX : STATUTES - Seeking Stakeholders' Input for Drafting Income Tax Rules and Related Forms Consequent to the Income Tax Bill, 2025—Press Release, dtd. 18-3-2025 25 >>   
INCOME TAX : STATUTES - Income Tax (Fifth Amendment) Rules, 2025—Substitution of Rules 12CA and 12CC and Amendment in Form 10IH and Substitution of Form No. 64A, 64B, 64C, 64D, 64E and 64F—Notification No. 17/2025, dtd. 24-2-2025 [F. No. 370142/28/2024-TP 26 >>   
INCOME TAX : PRACTICE UPDATE - Self-Occupied Residential Properties—V.K. SUBRAMANI 41 >>   
INCOME TAX : ARTICLES - Pre-Conditions for Waiver of Interest Under Section 220(2)—V.K. SUBRAMANI 43 >>   
INCOME TAX : ARTICLES - Deduction Under Chapter VIA Vis-a-Vis Finance Bill, 2025—CA. NISHA BHANDARI 50 >>   
INCOME TAX : ARTICLES - Rationalising of Provisions of Prosecution in Section 276B by Finance Act, 2024 and Section 276BB by Finance Bill, 2025—AKHILESH KUMAR SAH 53 >>   
GST : ARTICLES - Overview of New Provisions Relating to Unique Identification Marking—CA. SATYADEV PUROHIT 56 >>   
GST : ARTICLES - Whether Delay in Filing Revocation Application can be Condoned—AKHILESH KUMAR SHAH 59 >>   
COMPANIES ACT, 2013 : ARTICLES - Resignation and Removal of Directors under Companies Act, 2013 : A Guide —CS. PRAGYA LALWANI 62 >>   
SEBI : ARTICLES - Transfer of Securities in Dematerialized Form—CA. DEEPAK HARWANI 65 >>   
BANKING AND FINANCIAL SECTOR : ARTICLES - India’s Private Credit Market Poised for Growth—CS. RAKSHA SANKHLECHA 67 >>   
INCOME TAX : CASE LAW DIGESTS - A.S. Raja Sons Enterprises (P.) Ltd. v. Asstt. CIT (2025) 198 TR (A) 77 (Viz-Trib) : 2024 TaxPub(DT) 5998 (Visakha Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Abans Commodities (I) (P) Ltd. v. Asstt. CIT (2025) 198 TR (A) 78 (Mum-Trib) : 2024 TaxPub(DT) 6001 (Mum-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Allam Adavaiah v. Asstt. CIT (2025) 198 TR (A) 86 (Hyd 'A'-Trib) : 2023 TaxPub(DT) 3262 (Hyd-Trib) : (2023) 200 ITD 557 (Hyd-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Atul Ltd. v. Dy. CIT (2025) 198 TR (A) 75 (Ahd-Trib) : 2024 TaxPub(DT) 2402 (Ahd-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Axis Bank Ltd. v. Asstt. CIT (2025) 198 TR (A) 76 (Ahd-Trib) : 2024 TaxPub(DT) 4026 (Ahd-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Cholamandalam Investment & Finance Company Ltd. v. Dy. CIT (2025) 198 TR (A) 81 (Chen 'A'-Trib) : 2024 TaxPub(DT) 4638 (Chenn-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Dishnet Wireless Ltd. (2025) 198 TR (A) 109 (Mad-HC) : 2024 TaxPub(DT) 4251 (Mad-HC) 109 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Johnson Lifts (P) Ltd. (2025) 198 TR (A) 73 (Mad-HC) : 2024 TaxPub(DT) 5830 (Mad-HC) 74 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Melstar Information Technologies Ltd. (2025) 198 TR (A) 80 (Bom-HC) : 2024 TaxPub(DT) 4854 (Bom-HC) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Citizen Credit Cooperative Society Ltd. v. Dy. CIT (2025) 198 TR (A) 114 (Ahd-Trib) : 2024 TaxPub(DT) 203 (Ahd-Trib) 115 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Apex Fibre India Ltd. (2025) 198 TR (A) 81 (Asr-Trib) : 2024 TaxPub(DT) 3502 (Amr-Trib) : (2024) 207 ITD 504 (Amr-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. G.G. Continental Traders (P.) Ltd. (2025) 198 TR (A) 75 (Asr-Trib) : 2023 TaxPub(DT) 3803 (Amr-Trib) : (2023) 201 ITD 440 (Amr-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sanjay Agrawal (2025) 198 TR (A) 101 (Rpr-Trib) : 2024 TaxPub(DT) 4579 (Rpr-Trib) 101 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Yellow Sapphire International (P) Ltd. (2025) 198 TR (A) 71 (Del-Trib) : 2024 TaxPub(DT) 5149 (Del-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - FI Foundation v. CIT(E) (2025) 198 TR (A) 91 (Chd-Trib) : 2024 TaxPub(DT) 4972 (Chd-Trib) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Gaurav Jain v. ITO (2025) 198 TR (A) 102 (Del-Trib) : 2024 TaxPub(DT) 2546 (Del-Trib) 102 >>   
INCOME TAX : CASE LAW DIGESTS - Hero Motocorp Ltd. v. Dy. CIT (2025) 198 TR (A) 78 (Del-Trib) : 2024 TaxPub(DT) 4041 (Del-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Hindustan Times Ltd. v. Dy. CIT (2025) 198 TR (A) 77 (Del-Trib) : 2024 TaxPub(DT) 4497 (Del-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - IDFC First Bank Ltd. v. Dy. CIT (2025) 198 TR (A) 75 (Chny-Trib) : 2024 TaxPub(DT) 5220 (Chenn-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - ITO (E) v. Satvichar Darshan (2025) 198 TR (A) 70 (Mum-Trib) : 2024 TaxPub(DT) 523 (Mum-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Jainco Developers (P) Ltd. v. ACIT (2025) 198 TR (A) 97 (Del-Trib) : 2024 TaxPub(DT) 2555 (Del-Trib) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Jakraya Multi-State Co-operative Credit Society Ltd. v. ITO (2025) 198 TR (A) 93 (Pune-Trib) : 2024 TaxPub(DT) 5828 (Pune-Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Jean Ibrahim Somji v. ITO (2025) 198 TR (A) 105 (Bom-HC) : 2024 TaxPub(DT) 3868 (Bom-HC) : (2024) 298 Taxman 700 (Bom) 105 >>   
INCOME TAX : CASE LAW DIGESTS - Jhunjhunu Balaji Motors (P) Ltd. v. Asstt. CIT (2025) 198 TR (A) 100 (JP-Trib) : 2024 TaxPub(DT) 3821 (Jp-Trib) 101 >>   
INCOME TAX : CASE LAW DIGESTS - Jt. CIT v. Vadodara Urban Development Authority (2025) 198 TR (A) 70 (Ahd-Trib) : 2024 TaxPub(DT) 1237 (Ahd-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Kawaljeet Kaur v. Dy. DIT (2025) 198 TR (A) 97 (Raj-HC) : 2024 TaxPub(DT) 5834 (Raj-HC) 98 >>   
INCOME TAX : CASE LAW DIGESTS - KHR Hospitality India Ltd. v. CIT (2025) 198 TR (A) 80 (Cal-HC) : 2024 TaxPub(DT) 4837 (Cal-HC) : (2024) 471 ITR 200 (Cal) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Lakshmi Mendalu Narayan Rao Naidu v. National Faceless Assessment Centre (2025) 198 TR (A) 72 (Mum-Trib) : 2024 TaxPub(DT) 497 (Mum-Trib) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Manjulaben Himmatlal Jain v. ITO (2025) 198 TR (A) 89 (Mum-Trib) : 2024 TaxPub(DT) 5946 (Mum-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Mehboob Alam v. Jt.CIT (2025) 198 TR (A) 116 (Dehran-Trib) : 2024 TaxPub(DT) 5679 (Dehradun-Trib) 116 >>   
INCOME TAX : CASE LAW DIGESTS - Nageshwara Charitable Trust v. ITO (E) (2025) 198 TR (A) 74 (Nag-Trib) : 2024 TaxPub(DT) 6318 (Nag-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Natarajan Anandh Kumar v. Assessment Unit, Income Tax Department (2025) 198 TR (A) 115 (Mad-HC) : 2024 TaxPub(DT) 4381 (Mad-HC) : (2024) 466 ITR 201 (Mad) 116 >>   
INCOME TAX : CASE LAW DIGESTS - Nitdaa Foundation v. CIT(E) (2025) 198 TR (A) 92 (Kol-Trib) : 2024 TaxPub(DT) 4679 (Kol-Trib) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Oneness Educational & Charitable Trust v. CIT(E) (2025) 198 TR (A) 96 (Ori-HC) : 2024 TaxPub(DT) 1973 (Ori-HC) : (2024) 466 ITR 654 (Ori) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Parag Dalmia v. Dy. CIT (2025) 198 TR (A) 106 (Del-Trib) : 2024 TaxPub(DT) 5859 (Del-Trib) 107 >>   
INCOME TAX : CASE LAW DIGESTS - Pioneer Carbon Co. (P) Ltd. v. ITO (2025) 198 TR (A) 99 (Rpr-Trib) : 2024 TaxPub(DT) 512 (Raipur-Trib) : (2024) 111 ITR (Trib) 409 (Raipur-Trib) 99 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Bothra Shipping Services (P) Ltd. (2025) 198 TR (A) 92 (Cal-HC) : 2024 TaxPub(DT) 5404 (Cal-HC) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Hanubhai R Sangani (2025) 198 TR (A) 112 (Guj-HC) : 2024 TaxPub(DT) 4180 (Guj-HC) 113 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Piyush Kumar Choubey (2025) 198 TR (A) 113 (Rpr-Trib) : 2024 TaxPub(DT) 5252 (Rpr-Trib) 114 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Surbhi Milk Foods & Beverages Ltd. (2025) 198 TR (A) 73 (Guj-HC) : 2024 TaxPub(DT) 5460 (Guj-HC) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Raja Varshney v. Dy. CIT (2025) 198 TR (A) 100 (Del-Trib) : 2024 TaxPub(DT) 5444 (Del-Trib) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Rohit Kumar v. ITO (2025) 198 TR (A) 105 (Del-HC) : 2025 TaxPub(DT) 579 (Del-HC) 106 >>   
INCOME TAX : CASE LAW DIGESTS - Sesa Sterlite Ltd. v. Asstt. CIT (2025) 198 TR (A) 104 (Bom-HC) : 2024 TaxPub(DT) 5128 (Bom-HC) : (2025) 472 ITR 591 (Bom) 105 >>   
INCOME TAX : CASE LAW DIGESTS - Shamsher Singh v. Asstt. CIT (2025) 198 TR (A) 107 (Chd-Trib) : 2024 TaxPub(DT) 5268 (Chd-Trib) 108 >>   
INCOME TAX : CASE LAW DIGESTS - Shree Estates v. ITO (2025) 198 TR (A) 87 (Hyd-Trib) : 2024 TaxPub(DT) 4136 (Hyd-Trib) : (2024) 208 ITD 287 (Hyd-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - South Eastern Coal Fields Ltd. v. Jt. CIT (2025) 198 TR (A) 84 (Rpr-Trib) : 2024 TaxPub(DT) 2967 (Rpr-Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Union Bank of India v. Dy. CIT (2025) 198 TR (A) 95 (Mum-Trib) : 2024 TaxPub(DT) 5144 (Mum-Trib) : (2024) 115 ITR (Trib) 481 (Mum-Trib) 96 >>   
Copyright © Cyber Knowledge Products - Tax Publishers, Jodhpur