| INCOME TAX : NEWS YOU CAN USE - CBDT : Income Tax dept working on rules for new direct tax law; CBDT chief |
2
| >> |
| INCOME TAX : NEWS YOU CAN USE - ICAI : ICAI expects India-UK FTA to enable high-value professional services work flowing into India |
2
| >> |
| INCOME TAX : NEWS YOU CAN USE - Income Tax Bill : New Income Tax Bill; NPA definition provision aims to end disputes, Select Committee pitches for more clarity |
3
| >> |
| INCOME TAX : NEWS YOU CAN USE - TDS/TCS : Relief to IT deductor, collector as deadline to avoid TDS/TCS defaults extended |
4
| >> |
| INCOME TAX : NEWS YOU CAN USE - GST : GST officers detect Rs.15,851 cr fraudulent ITC claims in April-June, 3,558 fake firms uncovered |
6
| >> |
| INCOME TAX : NEWS YOU CAN USE - GST : Tax Refunds under direct taxes, GST see steady rise in April-June quarter, net collection impacted |
7
| >> |
| INCOME TAX : NEWS YOU CAN USE - GST : WACR tops repo rate for the first time in FY26 amid GST outflows |
8
| >> |
| INCOME TAX : STATUTES - Partial Modification of Circular No. 3 of 2023 dtd. 28-03-2023 Regarding Consequences of PAN Becoming Inoperative as per Rule 114AAA of the Income Tax Rules, 1962—Circular No. 9/2025, dtd. 21-7-2025 [F.No. 275/04/2024-IT(B)] |
9
| >> |
| INCOME TAX : STATUTES - Section 119—Relaxation of Time Limit for Processing of Returns of Income Filed Electronically Which were Incorrectly Invalidated by CPC—Circular No. 10/2025, dtd. 28-7-2025 [F. No.225/30/2025/ITA-II] |
9
| >> |
| INCOME TAX : STATUTES - Section 197A(1F)—Exemption from TDS in Respect of Payments Received by International Crops Research Institute for the Semi-Arid Tropics (ICRISAT)—Notification S.O. 3288(E), dtd. 18-7-2025 [F. No. 275/27/2025-IT(B)] |
10
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 89/2020, dtd. 2-11-2020—Notification No. 74/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
10
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 33/2021, dtd. 19-4-2021—Notification No. 75/2025, dtd. 11-7-2025 [F. No.500/Misc./S10(23FE)/FT&TR-II] |
11
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 34/2021, dtd. 22-4-2021—Notification No. 76/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
11
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 35/2021, dtd. 22-4-2021—Notification No. 77/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
11
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 43/2021, dtd. 4-5-2021—Notification No. 78/2025, 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
12
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 44/2021, dtd. 4-5-2021—Notification No. 79/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
12
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 45/2021, dtd. 4-5-2021—Notification No. 80/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
13
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 46/2021, dtd. 4-5-2021—Notification No. 81/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
13
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 51/2021, dtd. 5-5-2021—Notification No. 82/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
14
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 52/2021, dtd. 5-5-2021—Notification No. 83/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
14
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 53/2021, dtd. 5-5-2021—Notification No. 84/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
14
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 54/2021, dtd. 5-5-2021—Notification No. 85/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
15
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 55/2021, dtd. 5-5-2021—Notification No. 86/2025, dtd. 11-7-20225 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
15
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 62/2021, dtd. 13-5-2021—Notification No. 87/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
16
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 63/2021, dtd. 13-5-2021—Notification No. 88/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
16
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 64/2021, dtd. 13-5-2021—Notification No. 89/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
17
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 65/2021, dtd. 13-5-2021—Notification No. 90/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
17
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 66/2021, dtd. 13-5-2021—Notification No. 91/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
17
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 67/2021, dtd. 17-5-2021—Notification No. 92/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
18
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 84/2021, dtd. 3-8-2021—Notification No. 93/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
18
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 111/2021, dtd. 16-9-2021—Notification No. 94/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
19
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 112/2021, dtd. 16-9-2021—Notification No. 95/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
19
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 114/2021, dtd. 20-9-2021—Notification No. 96/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
20
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 130/2021, dtd. 2-11-2021—Notification No. 97/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
20
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 69/2022, dtd. 27-6-2022—Notification No. 98/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
20
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 86/2022, dtd. 21-7-2022—Notification No. 99/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
21
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 93/2022, dtd. 5-8-2022—Notification No. 100/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
21
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 95/2022, dtd. 16-8-2022—Notification No. 101/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
22
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 97/2022, dtd. 17-8-2022—Notification No. 102/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
22
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 114/2022, dtd. 13-10-2022—Notification No. 103/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
23
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 115/2022, dtd. 14-10-2022—Notification No. 104/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
23
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 119/2022, dtd. 31-10-2022—Notification No. 105/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
23
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 125/2022, dtd. 16-11-2022—Notification No. 106/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
24
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 128/2022, dtd. 28-12-2022—Notification No. 107/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
24
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 02/2023, dtd. 25-1-2023—Notification No. 108/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
25
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 36/2023, dtd. 7-6-2023—Notification No. 109/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
25
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 89A/2023, dtd. 13-10-2023—Notification No. 110/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
25
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 95/2023, dtd. 1-11-2023—Notification No. 111/2025, dtd. 11-7-2025 [F.No. 500/Misc./S10(23FE)/FT&TR-II] |
26
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 106/2023, dtd. 27-12-2023—Notification No. 112/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
26
| >> |
| INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Income of a Specified Person from Investment Made in India—Amendment in Notification No. 93/2024, dtd. 19-7-2024—Notification No. 113/2025, dtd. 11-7-2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] |
27
| >> |
| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Baddi Barotiwala Nalagarh Development Authority, Notified—Notification No. 114/2025, dtd. 14-7-2025 [F. No. 196/23/2014-ITA-I(Pt.1)] |
27
| >> |
| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—District Legal Service Authority, Haryana, Notified—Notification No. 115/2025, dtd. 14-7-2025 [F. No. 300196/64/2018-ITA-I(Part-1)] |
28
| >> |
| INCOME TAX : STATUTES - Section 10(46A)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—New Okhla Industrial Development Authority, Notified —Notification No. 116/2025, dtd. 17-7-2025 [F. No. 300195/24/2024-ITA-I] |
28
| >> |
| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Andhra Pradesh Pollution Control Board, Notified—Notification No. 119/2025, dtd. 18-7-2025 [F. No. 300196/18/2017-ITA-I/Part-II] |
29
| >> |
| INCOME TAX : STATUTES - Section 10(46A)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Greater Ludhiana Area Development Authority, Notified—Notification No. 120/2025, dtd.22-7-2025 [F. No. 300195/1/2024-ITA-I] |
30
| >> |
| INCOME TAX : STATUTES - Section 10(46A)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Moradabad Development Authority, Notified—Notification No. 121/2025, dtd. 22-7-2025 [F. No. 300195/46/2024-ITA-I] |
30
| >> |
| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Andhra Pradesh Building and Other Construction Workers Welfare Board, Notified—Notification No. 122/2025, dtd. 22-7-2025 [F. No. 30019 |
30
| >> |
| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Puducherry Building and Other Construction Workers Welfare Board, Notified—Notification No. 123/2025, dtd. 22-7-2025 [F. No. 300196/14 |
31
| >> |
| INCOME TAX : STATUTES - Section 35(1)(ii)—University, College or Other Institution for Scientific Research Expenditure—Gitarthganga, Ahmedabad, Notified—Notification No. 124/2025, dtd. 24-7-2025 [F. No. 203/39/2024/ITA-II] |
32
| >> |
| INCOME TAX : STATUTES - Section 35(1)(ii)—University, College or Other Institution for Scientific Research Expenditure—J D T Islam Orphanage Committee Kozhikode, Kerala, Notified—Notification No. 125/2025, dtd. 24-7-2025 [F. No. 203/38/2024/ITA-II] |
32
| >> |
| INCOME TAX : STATUTES - Income Tax Department Cracks Down on Bogus Claims of Deductions & Exemptions—Press Release, dtd. 14-7-2025 |
32
| >> |
| INCOME TAX : STATUTES - Section 50—Benami Property Transactions Act, 1988—Notification No. 117/2025, dtd. 17-7-2025 [F. No. 149/144/2015-TPL-Part(2)] |
33
| >> |
| INCOME TAX : PRACTICE UPDATE - Issues in Inheriting Assets—V.K. SUBRAMANI |
34
| >> |
| INCOME TAX : ARTICLES - Step Brother or Step Sister Whether Relative for Purpose of Section 56(2)—CA. NISHA BHANDARI |
36
| >> |
| INCOME TAX : ARTICLES - Gaps in Buyback Tax Provisions vis a vis Capital Reduction Provisions—SRIVATSAN RANGANATHAN |
38
| >> |
| INCOME TAX : ARTICLES - AI-Generated Tax Orders and the Imperative of Minimal Reasoning : A Constitutional and Legal Perspective—CS. AYUSH RATHI |
43
| >> |
| GST : ARTICLES - Delivery of Goods by Supplier at His Place of Business Under Ex-Works Contract—Allowability of ITC—NARENDRA KUMAR |
47
| >> |
| GST : ARTICLES - Goods and Services Used for Erection of Telephone Towers—Allowability of Input Tax Credit—BHUWAN PRAKASH |
51
| >> |
| GST : ARTICLES - Refund Sanctioned by SGST Authorities but Hold by CGST Authorities—Validity of—PURNENDU SAHAI |
55
| >> |
| COMPANIES ACT, 2023 : ARTICLES - MCA’s Upcoming Digital Transformation : Shifting from V2 to V3 Portal—CS. AMIT BAXI |
58
| >> |
| COMPANIES ACT, 2023 : ARTICLES - Rights Issue and Preferential Issue Under Companies Act, 2013—CA. DEEPAK HARWANI |
62
| >> |
| INTERNATIONAL TRADE : ARTICLES - Beyond Tariffs : Recalibrating U.S. Trade Strategy and India’s Path Forward—CS. RAKSHA SANKHLECHA |
65
| >> |
| INCOME TAX : CASE LAW DIGESTS - 120 Media Collective (P.) Ltd. v. Asstt. CIT (2025) 199 TR (A) 335 (Bom-HC) : 2025 TaxPub(DT) 1283 (Bom-HC) |
103
| >> |
| INCOME TAX : CASE LAW DIGESTS - Aashrya Developers (P.) Ltd. v. Asstt. CIT (2025) 199 TR (A) 342 (Del-Trib) : 2025 TaxPub(DT) 514 (Del-Trib) |
111
| >> |
| INCOME TAX : CASE LAW DIGESTS - Abhishek Bhutra v. ACIT (2025) 199 TR (A) 320 (Kol-Trib) : 2025 TaxPub(DT) 735 (Kol-Trib) |
89
| >> |
| INCOME TAX : CASE LAW DIGESTS - ACC Ltd. v. Asstt. CIT (2025) 199 TR (A) 319 (Mum-Trib) : 2025 TaxPub(DT) 2441 (Mum-Trib) |
88
| >> |
| INCOME TAX : CASE LAW DIGESTS - Alok Vijawat v. Pr. CIT (2025) 199 TR (A) 346 (JP 'B'-Trib) : 2025 TaxPub(DT) 1245 (Jp-Trib) : (2025) 121 ITR (Trib) 481 (Jp-Trib) |
115
| >> |
| INCOME TAX : CASE LAW DIGESTS - Amjad Ahmed Shaikh v. ITO (2025) 199 TR (A) 327 (Bom-HC) : 2025 TaxPub(DT) 1369 (Bom-HC) : (2025) 474 ITR 579 (Bom) |
95
| >> |
| INCOME TAX : CASE LAW DIGESTS - Anil Dhansukhlal v. ITO (2025) 199 TR (A) 314 (Rjk-Trib) : 2025 TaxPub(DT) 930 (Rkt-Trib) : (2025) 211 ITD 236 (Rkt-Trib) |
83
| >> |
| INCOME TAX : CASE LAW DIGESTS - Anil Kumar Ahuja v. ITO (2025) 199 TR (A) 315 (Del-Trib) : 2025 TaxPub(DT) 2457 (Del-Trib) |
83
| >> |
| INCOME TAX : CASE LAW DIGESTS - Arthbharti Nagari Sahakari Patsanstha Maryadit v. ITO (2025) 199 TR (A) 338 (Pun-Trib) : 2025 TaxPub(DT) 1013 (Pune-Trib) |
106
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ashish Garg v. Asstt. CIT (2025) 199 TR (A) 309 (Del-Trib) : 2025 TaxPub(DT) 931 (Del-Trib) |
77
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Amarpreet Anand (2025) 199 TR (A) 315 (Del-Trib) : 2025 TaxPub(DT) 2456 (Del-Trib) |
83
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Chinrji Lal Sharma (2025) 199 TR (A) 307 (JP-Trib) : 2025 TaxPub(DT) 1448 (Jp-Trib) |
75
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Jagamal Malde Bhatu (2025) 199 TR (A) 321 (Rjk-trib) : 2025 TaxPub(DT) 2355 (Rkt-Trib) |
89
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Orbit Financial Capital (2025) 199 TR (A) 330 (Mum-Trib) : 2025 TaxPub(DT) 323 (Mum-Trib) |
99
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Ranjit Rajaram Hande (2025) 199 TR (A) 317 (Mum-Trib) : 2025 TaxPub(DT) 2147 (Mum-Trib) |
86
| >> |
| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Shiv Murti Developers (P) Ltd. (2025) 199 TR (A) 322 (Del-Trib) : 2025 TaxPub(DT) 515 (Del-Trib) |
91
| >> |
| INCOME TAX : CASE LAW DIGESTS - CCL Products (India) Ltd. v. Asstt. CIT & Ors. (2025) 199 TR (A) 332 (AP-HC) : 2025 TaxPub(DT) 937 (AP-HC) |
100
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. Ramco Cements Ltd. (2025) 199 TR (A) 324 (Mad-HC) : 2025 TaxPub(DT) 1239 (Mad-HC) : (2025) 474 ITR 9 (Mad) |
93
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT v. SRM Systems & Software (P) Ltd. (2025) 199 TR (A) 342 (Mad-HC) : 2025 TaxPub(DT) 941 (Mad-HC) |
110
| >> |
| INCOME TAX : CASE LAW DIGESTS - CIT(E) v. IILM Foundation (2025) 199 TR (A) 305 (Del-HC) : 2025 TaxPub(DT) 2596 (Del-HC) |
73
| >> |
| INCOME TAX : CASE LAW DIGESTS - Communications Test Design India (P) Ltd. v. Dy. DIT (2025) 199 TR (A) 319 (Del-Trib) : 2025 TaxPub(DT) 455 (Del-Trib) |
87
| >> |
| INCOME TAX : CASE LAW DIGESTS - Communist Party of India (Marxist) v. ITD (2025) 199 TR (A) 337 (Del-HC) : 2025 TaxPub(DT) 3025 (Del-HC) |
106
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dharam Veer Singh v. CIT (2025) 199 TR (A) 306 (Del-Trib) : 2025 TaxPub(DT) 2149 (Del-Trib) |
75
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dilipkumar Hazarimal Ahuja v. CIT (2025) 199 TR (A) 308 (Mum-Trib) : 2025 TaxPub(DT) 2150 (Mum-Trib) |
76
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dwaraka Pershad Radhey Ramanlal v. Asstt. CIT (2025) 199 TR (A) 326 (Hyd-Trib) : 2025 TaxPub(DT) 2197 (Hyd-Trib) |
94
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Shoppers Stop Ltd. (2025) 199 TR (A) 344 (Mum-Trib) : 2025 TaxPub(DT) 2525 (Mum-Trib) |
112
| >> |
| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Supreme Holdings & Hospitality (India) Ltd. (2025) 199 TR (A) 313 (Mum 'G'-Trib) : 2025 TaxPub(DT) 1240 (Mum-Trib) |
81
| >> |
| INCOME TAX : CASE LAW DIGESTS - GE Grid (Switzerland) GMBH v. Asstt. CIT & Anr. (2025) 199 TR (A) 333 (Del-HC) : 2025 TaxPub(DT) 1333 (Del-HC) |
101
| >> |
| INCOME TAX : CASE LAW DIGESTS - Genesys International Corp. Ltd. v. Asstt. CIT (2025) 199 TR (A) 332 (Bom-HC) : 2025 TaxPub(DT) 1731 (Bom-HC) |
101
| >> |
| INCOME TAX : CASE LAW DIGESTS - Godavari Vijay Kulkarni v. ITO (2025) 199 TR (A) 302 (Pun-Trib) : 2025 TaxPub(DT) 2151 (Pune-Trib) |
70
| >> |
| INCOME TAX : CASE LAW DIGESTS - Grid Solutions OY (Ltd.) v. Asstt. CIT (2025) 199 TR (A) 334 (Del-HC) : 2025 TaxPub(DT) 665 (Del-HC) |
103
| >> |
| INCOME TAX : CASE LAW DIGESTS - Gurpreet Singh v. Dy. CIT (2025) 199 TR (A) 333 (Bom-HC) : 2025 TaxPub(DT) 3071 (Bom-HC) |
102
| >> |
| INCOME TAX : CASE LAW DIGESTS - Hindustan Zinc Ltd. v. CIT (2025) 199 TR (A) 318 (Raj-HC) : 2025 TaxPub(DT) 542 (Raj-HC) |
87
| >> |
| INCOME TAX : CASE LAW DIGESTS - Indus Biotech Ltd. v. Asstt. CIT (2025) 199 TR (A) 306 (Pun-Trib) : 2025 TaxPub(DT) 1354 (Pune-Trib) |
74
| >> |
| INCOME TAX : CASE LAW DIGESTS - Initiating Officer v. Ponnaganti Karunakara (2025) 199 TR (A) 300 (ATS-New-Del) : 2025 TaxPub(DT) 1152 (SAFEMA-New Delhi) |
68
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Amar Pratap Steels (P) Ltd. (2025) 199 TR (A) 312 ((JP 'B'-Trib) : 2025 TaxPub(DT) 499 (Jp-Trib) |
81
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Gas & Power Investment Co. Ltd. (2025) 199 TR (A) 303 (Mum-Trib) : 2025 TaxPub(DT) 364 (Mum-Trib) |
71
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Goodfarm Rearing (2025) 199 TR (A) 310 (Ahd 'C'-Trib) : 2025 TaxPub(DT) 1979 (Ahd 'C'-Trib) |
79
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. Inder Jaggi (2025) 199 TR (A) 312 (Rpr-Trib) : 2025 TaxPub(DT) 905 (Rpr-Trib) |
80
| >> |
| INCOME TAX : CASE LAW DIGESTS - ITO v. K. Mart (2025) 199 TR (A) 317 (Ahd 'C'-Trib) : 2025 TaxPub(DT) 1977 (Ahd 'C'-Trib) |
85
| >> |
| INCOME TAX : CASE LAW DIGESTS - IVY Competech (P) Ltd. v. Dy. CIT (2025) 199 TR (A) 325 (Hyd-Trib) : 2025 TaxPub(DT) 918 (Hyd-Trib) |
93
| >> |
| INCOME TAX : CASE LAW DIGESTS - J.G's Departmental Store v. ITO & Ors. (2025) 199 TR (A) 335 (Del-HC) : 2025 TaxPub(DT) 2430 (Del-HC) |
104
| >> |
| INCOME TAX : CASE LAW DIGESTS - Jitendra Kumar Tahilramani v. ITO (2025) 199 TR (A) 311 (JP-Trib) : 2025 TaxPub(DT) 1080 (Jp-Trib) |
79
| >> |
| INCOME TAX : CASE LAW DIGESTS - Joginder Kaur v. ITO (2025) 199 TR (A) 315 (Asr-Trib) : 2025 TaxPub(DT) 208 (Amr-Trib) |
84
| >> |
| INCOME TAX : CASE LAW DIGESTS - K. Krishnamurthy v. Dy. CIT (2025) 199 TR (A) 347 (SC) : 2025 TaxPub(DT) 1082 (SC) : (2025) 473 ITR 557 (SC) : (2025) 303 Taxman 499 (SC) |
116
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kavya Satija v. Dy. CIT (2025) 199 TR (A) 330 (Del-Trib) : 2025 TaxPub(DT) 2046 (Del-Trib) |
98
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kehar Singh v. Dy. CIT (2025) 199 TR (A) 339 (Del-Trib) : 2025 TaxPub(DT) 1685 (Del-Trib) |
107
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kishore Kumar Singh v. Dy./Asstt. CIT (2025) 199 TR (A) 336 (Pat-HC) : 2025 TaxPub(DT) 2827 (Pat-HC) |
105
| >> |
| INCOME TAX : CASE LAW DIGESTS - Kolhapur Timber & Furniture Mart v. Asstt. CIT (2025) 199 TR (A) 311 (Pun-Trib) : 2025 TaxPub(DT) 1865 (Pune-Trib) |
80
| >> |
| INCOME TAX : CASE LAW DIGESTS - Lason India (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 324 (Mad-HC) : 2025 TaxPub(DT) 1242 (Mad-HC) : (2025) 473 ITR 263 (Mad) |
92
| >> |
| INCOME TAX : CASE LAW DIGESTS - Maharashtra Cricket Association v. Asstt. CIT(E) (2025) 199 TR (A) 303 (Pun-Trib) : 2025 TaxPub(DT) 2341 (Pune-Trib) |
72
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mahesh Mathuradas Ganatra v. Centralised Processing Center & Ors. (2025) 199 TR (A) 346 (Bom-HC) : 2025 TaxPub(DT) 1388 (Bom-HC) |
114
| >> |
| INCOME TAX : CASE LAW DIGESTS - Manoj Rajput v. Dy. CIT (2025) 199 TR (A) 331 (Rpr-Trib) : 2025 TaxPub(DT) 213 (Rpr-Trib) |
99
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mansukhlal Ratanshi Radia v. Asstt. CIT (2025) 199 TR (A) 313 (Ahd-Trib) : 2025 TaxPub(DT) 1734 (Ahd-Trib) |
82
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mapra Laboratories (P) Ltd. v. UOI (2025) 199 TR (A) 327 (Bom-HC) : 2025 TaxPub(DT) 1687 (Bom-HC) |
96
| >> |
| INCOME TAX : CASE LAW DIGESTS - Meena Jewellers Extension (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 323 (Hyd-Trib) : 2025 TaxPub(DT) 679 (Hyd-Trib) : (2025) 211 ITD 216 (Hyd-Trib) |
92
| >> |
| INCOME TAX : CASE LAW DIGESTS - Mridul Raj Kunnon v. CIT (2025) 199 TR (A) 345 (Ker-HC) : 2025 TaxPub(DT) 2194 (Ker-HC) |
114
| >> |
| INCOME TAX : CASE LAW DIGESTS - Munesh Tyagi v. Dy. CIT (2025) 199 TR (A) 340 (Del-Trib) : 2025 TaxPub(DT) 1671 (Del-Trib) |
108
| >> |
| INCOME TAX : CASE LAW DIGESTS - Navratan Management (P) Ltd. v. Dy. Commr. (2025) 199 TR (A) 340 (Mum-Trib) : 2025 TaxPub(DT) 2153 (Mum-Trib) |
109
| >> |
| INCOME TAX : CASE LAW DIGESTS - Nirmaladevi Shreegopal Kanodia v. ITO (2025) 199 TR (A) 316 (Ahd-Trib) : 2025 TaxPub(DT) 1159 (Ahd-Trib) |
84
| >> |
| INCOME TAX : CASE LAW DIGESTS - Nirmalkumar Mulchand Puruswani v. ITO (2025) 199 TR (A) 338 (Bom-HC) : 2025 TaxPub(DT) 1688 (Bom-HC) |
107
| >> |
| INCOME TAX : CASE LAW DIGESTS - PFIZER Ltd. v. Dy. CIT (2025) 199 TR (A) 328 (Bom-HC) : 2025 TaxPub(DT) 1689 (Bom-HC) |
96
| >> |
| INCOME TAX : CASE LAW DIGESTS - Piramal Capital & Housing Finance Ltd. v. Asstt. CIT (2025) 199 TR (A) 343 (Mum 'C'-Trib) : 2025 TaxPub(DT) 220 (Mum-Trib) |
112
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pr. CIT & Anr. v. Jupiter Capital (P) Ltd. (2025) 199 TR (A) 301 (SC) : 2025 TaxPub(DT) 413 (SC) : (2025) 472 ITR 616 (SC) : (2025) 303 Taxman 95 (SC) |
69
| >> |
| INCOME TAX : CASE LAW DIGESTS - Pushpa Vidya Niketan Samiti v. Asstt. CIT (2025) 199 TR (A) 320 (JP-Trib) : 2025 TaxPub(DT) 2304 (Jp-Trib) |
88
| >> |
| INCOME TAX : CASE LAW DIGESTS - Raghunandan Bhomia v. Dy. CIT (2025) 199 TR (A) 336 (Mum-Trib) : 2025 TaxPub(DT) 1728 (Mum-Trib) |
104
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rahul Bajpai v. Dy. CIT (2025) 199 TR (A) 321 (Rpr-Trib) : 2025 TaxPub(DT) 824 (Rpr-Trib) |
90
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rajasthan Cricket Association v. ITO (2025) 199 TR (A) 305 (JP-Trib) : 2025 TaxPub(DT) 2428 (Jp-Trib) |
73
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rajiv Agarwal v. ACIT (2025) 199 TR (A) 341 (Del-Trib) : 2025 TaxPub(DT) 295 (Del-Trib) |
109
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rakesh Babbar v. Asstt. CIT (2025) 199 TR (A) 343 (Del-HC) : 2025 TaxPub(DT) 3154 (Del-HC) |
111
| >> |
| INCOME TAX : CASE LAW DIGESTS - Rakesh Ganapathy v. Jt.CIT (2025) 199 TR (A) 348 (Bang-Trib) : 2025 TaxPub(DT) 296 (Bang-Trib) |
116
| >> |
| INCOME TAX : CASE LAW DIGESTS - Ronak Ceramics Industries Ltd. v. Asstt. CIT (2025) 199 TR (A) 306 (Guj-HC) : 2025 TaxPub(DT) 3162 (Guj-HC) |
74
| >> |
| INCOME TAX : CASE LAW DIGESTS - Satya Pal Shiv Kumar v. Asstt. CIT (2025) 199 TR (A) 326 (Del-Trib) : 2025 TaxPub(DT) 2387 (Del-Trib) |
95
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sharad Kumar v. Dy. CIT (2025) 199 TR (A) 300 (Chen 'A'-Trib) : 2025 TaxPub(DT) 229 (Chenn-Trib) |
69
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sheela Ashok Bafna v. ITO (2025) 199 TR (A) 308 (Mum 'G'-Trib) : 2025 TaxPub(DT) 914 (Mum-Trib) |
77
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shital Dhorda v. ITO (2025) 199 TR (A) 331 (Mum-Trib) : 2025 TaxPub(DT) 706 (Mum-Trib) |
100
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shivabasappa Kariyappanavar v. ITO (2025) 199 TR (A) 302 (Bang-Trib) : 2025 TaxPub(DT) 305 (Bang-Trib) |
71
| >> |
| INCOME TAX : CASE LAW DIGESTS - Shrigopal Rameshkumar Sales (P) Ltd. v. Dy. CIT (2025) 199 TR (A) 339 (Nag-Trib) : 2025 TaxPub(DT) 309 (Nag-Trib) |
108
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sonansh Creations (P) Ltd. v. Asstt. CIT & Anr. (2025) 199 TR (A) 337 (Del-HC) : 2025 TaxPub(DT) 590 (Del-HC) |
105
| >> |
| INCOME TAX : CASE LAW DIGESTS - St. Joseph's Education & Medical Relief Society v. ITO(E) (2025) 199 TR (A) 304 (Mum 'B'-Trib) : 2025 TaxPub(DT) 234 (Mum-Trib) |
73
| >> |
| INCOME TAX : CASE LAW DIGESTS - Stratus Commodities (P) Ltd. v. ITO (2025) 199 TR (A) 309 (Kol-Trib) : 2025 TaxPub(DT) 1736 (Kol-Trib) |
78
| >> |
| INCOME TAX : CASE LAW DIGESTS - Subramaniaswamy Weaver's Cooperative Production & Sale Society Ltd. v. ITO (2025) 199 TR (A) 345 (Mad-HC) : 2025 TaxPub(DT) 1603 (Mad-HC) |
113
| >> |
| INCOME TAX : CASE LAW DIGESTS - Sukriti Information Systems (P) Ltd. v. ITO (2025) 199 TR (A) 323 (Del-Trib) : 2025 TaxPub(DT) 987 (Del-Trib) |
91
| >> |
| INCOME TAX : CASE LAW DIGESTS - Surat Urban Development Authority (SUDA) v. CIT(E) (2025) 199 TR (A) 347 (Ahd-Trib) : 2025 TaxPub(DT) 2051 (Ahd-Trib) |
115
| >> |
| INCOME TAX : CASE LAW DIGESTS - Tanmay International v. ITO (2025) 199 TR (A) 329 (Del-Trib) : 2025 TaxPub(DT) 874 (Del-Trib) |
98
| >> |
| INCOME TAX : CASE LAW DIGESTS - Vijender Nath Gupta v. ITO (2025) 199 TR (A) 329 (Del-Trib) : 2025 TaxPub(DT) 2450 (Del-Trib) |
97
| >> |