Please wait.... check your browser settings and enable JavaScript...
TR Vol-199 Issue-4, 15-Aug-2025
Page
Go to Page 0
  Heading

Table of Contents

Page    
INCOME TAX : NEWS YOU CAN USE - ICAI : ICAI signs MoU with IAGES to strengthen accreditation in gold industry 2 >>   
INCOME TAX : NEWS YOU CAN USE - ICAI : ICAI to kick off training programme for its members next month to take benefit of India-UK FTA 3 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax Department : Evolve action plan to segregate business and individual income in personal income tax data; Parliamentary panel to I-T Department 4 >>   
INCOME TAX : NEWS YOU CAN USE - Income Tax Department : Income Tax Dept. says Jane Street not cooperating in probe 5 >>   
INCOME TAX : NEWS YOU CAN USE - MSMEs : FIEO inks MoU with Amazon to accelerate exports by MSMEs 6 >>   
INCOME TAX : NEWS YOU CAN USE - GST : GST collection rises to Rs.1.96 lakh cr, net growth slows 7 >>   
INCOME TAX : NEWS YOU CAN USE - GST : Use of data from GST, E-Vahan portal, UPI transactions being considered for GDP calculation 8 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Haryana State Pollution Control Board, Notified —Notification No. 127/2025, dtd. 1-8-2025 [F. No. 300196/8/2025-ITA-I] 9 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—All India Council for Technical Education, New Delhi, Notified—Notification No. 128/2025, dtd. 1-8-2025 [F. No. 300196/18/ 2024-ITA-I] 10 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—West Bengal Municipal Development Fund Trust, Notified—Notification No. 129/2025, dtd. 1-8-2025 [F. No. 300196/44/2024-ITA-I] 10 >>   
INCOME TAX : STATUTES - Income Tax (Twentieth Amendment) Rules, 2025—Amendment of Rule 21AK—‘Over the Counter Derivatives’ included in its Scope—Notification No. 126/2025, dtd. 28-7-2025 [F. No. 370142/26/2025-TPL] 11 >>   
INCOME TAX : PRACTICE UPDATE - Time Limit for Passing Order Under Section 153(3) and Consequences of Failure—V.K. SUBRAMANI 12 >>   
INCOME TAX : ARTICLES - Indexation and Conversion of Capital Asset into Stock-in-Trade or Vice Versa—SRIVATSAN RANGANATHAN 15 >>   
INCOME TAX : ARTICLES - Levy of Fee Under Section 234E and System-Driven Default : A Judicial Pushback Against Technological Rigidity—CS. AYUSH RATHI 17 >>   
INCOME TAX : ARTICLES - Cash Withdrawn and Re-Deposited in Bank Account Whether Constitutes Income?—AKHILESH KUMAR SAH 20 >>   
GST : ARTICLES - Cancellation of Registration on the Basis of Show Cause Notice Issued in Wrong Form—Validity of—CA. SATYADEV PUROHIT 22 >>   
GST : ARTICLES - Order Under Section 129(3) Passed Before Expiry of Time Limit for Filing Reply to Notice—Validity of—P. NARAYANAN 28 >>   
GST : ARTICLES - Furnishing of Additional Evidences before Appellate Authority—PRAYAG NARAIN 30 >>   
COMPANIES ACT, 2023 : ARTICLES - From Sole Proprietor to Legal Entity : The Rise of One Person Companies—CS. PRAGYA LALWANI 35 >>   
BANKING : ARTICLES - From Niche to Nationwide : How Small Finance Banks Can Architect India’s Inclusive Financial Future—CS. RAKSHA SANKHLECHA 37 >>   
FEMA : ARTICLES - All About FLA Return—CA. DEEPAK HARWANI 40 >>   
INCOME TAX : CASE LAW DIGESTS - A.M. Suppliers (P) Ltd. v. ITO (2025) 199 TR (A) 413 (Srt-Trib) : 2025 TaxPub(DT) 2346 (Srt-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Aadhunik Infrastructure Development (P) Ltd. v. Dy. CIT (2025) 199 TR (A) 433 (Pun-trib) : 2025 TaxPub(DT) 1473 (Pune-Trib) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Addl. CIT v. Krishna Das Agarwal (2025) 199 TR (A) 393 (JP-Trib) : 2025 TaxPub(DT) 1742 (Jp-Trib) 45 >>   
INCOME TAX : CASE LAW DIGESTS - Akash Jagdish Issrani v. ITO & Ors. (2025) 199 TR (A) 393 (Bom-HC) : 2025 TaxPub(DT) 1280 (Bom-HC) 46 >>   
INCOME TAX : CASE LAW DIGESTS - APJ Abdul Kalam Education & Welfare Trust v. CIT(E) (2025) 199 TR (A) 402 (JP-Trib) : 2025 TaxPub(DT) 1296 (Jp-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Artemis Meicare Services Ltd. v. Asstt.CIT (2025) 199 TR (A) 446 (Del-Trib) : 2025 TaxPub(DT) 2235 (Del-Trib) 99 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Indrabhan Singh Rathor (2025) 199 TR (A) 417 (Jabal-Trib) : 2025 TaxPub(DT) 347 (Jab-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Rana Iron & Power Ltd. (2025) 199 TR (A) 416 (Del-Trib) : 2025 TaxPub(DT) 2520 (Del-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Span India (P) Ltd. (2025) 199 TR (A) 431 (Del-Trib) : 2025 TaxPub(DT) 1943 (Del-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Atma Ram Amart Nath v. Dy. CIT (2025) 199 TR (A) 421 (Del-Trib) : 2025 TaxPub(DT) 258 (Del-Trib) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Atul Ltd. v. Asstt. CIT (2025) 199 TR (A) 403 (Ahd-Trib) : 2025 TaxPub(DT) 2998 (Ahd-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - B. Jayalakshmi v. Dy. CIT (2025) 199 TR (A) 398 (Mad-HC) : 2025 TaxPub(DT) 2585 (Mad-HC) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Baxter Pharmaceuticals India (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 436 (Guj-HC) : 2025 TaxPub(DT) 932 (Guj-HC) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Brake Parts India (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 406 (Del-Trib) : 2025 TaxPub(DT) 758 (Del-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - CIT(E) v. Indian Broadcasting Foundation (2025) 199 TR (A) 401 (Del-HC) : 2025 TaxPub(DT) 1753 (Del-HC) : (2025) 475 ITR 580 (Del) 54 >>   
INCOME TAX : CASE LAW DIGESTS - City Corpn. Ltd. v. Asstt. CIT (2025) 199 TR (A) 439 (Bom-HC) : 2025 TaxPub(DT) 759 (Bom-HC) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Cognizant Technology Solutions India (P) Ltd. v. Dy. CIT (2025) 199 TR (A) 446 (Chen-Trib) : 2025 TaxPub(DT) 2788 (Chenn-Trib) 98 >>   
INCOME TAX : CASE LAW DIGESTS - DCIT(E) v. Indian Institute for Human Settlements (2025) 199 TR (A) 401 (Mum-Trib) : 2025 TaxPub(DT) 2488 (Mum-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Dhanottam Vasant Lonkar v. ITO (2025) 199 TR (A) 431 (Pun-Trib) : 2025 TaxPub(DT) 2364 (Pune-Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Dilip Gangaram Patil v. Addl./Jt./Dy./Asstt. CIT/ITO (2025) 199 TR (A) 439 (Bom-HC) : 2025 TaxPub(DT) 1324 (Bom-HC) : (2025) 304 Taxman 2 (Bom) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Avra Laboratories (P) Ltd. (2025) 199 TR (A) 405 (Hyd-Trib) : 2025 TaxPub(DT) 2677 (Hyd-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. BASF India Ltd. (2025) 199 TR (A) 407 (Mum-Trib) : 2025 TaxPub(DT) 1318 (Mum-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Bishnupur Public Education Institute (2025) 199 TR (A) 401 (Kol-Trib) : 2025 TaxPub(DT) 1507 (Kol-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Central Coalfields Ltd. (2025) 199 TR (A) 447 (Jharkh-HC) : 2025 TaxPub(DT) 1196 (Jhar-HC) : (2025) 304 Taxman 217 (Jhar) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Jaymahakali Shikshan Sanstha (2025) 199 TR (A) 399 (Nag-Trib0 : 2025 TaxPub(DT) 2491 (Nag-Trib) 51 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Kushal Singh (2025) 199 TR (A) 411 (Del-Trib) : 2025 TaxPub(DT) 797 (Del-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Manuvel Mezhukanal (2025) 199 TR (A) 414 (Del-Trib) : 2025 TaxPub(DT) 1199 (Del-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. NTT Global Data Centres Cloud Infrastructure India (P) Ltd. (2025) 199 TR (A) 408 (Mum-Trib) : 2025 TaxPub(DT) 976 (Mum-Trib) : (2025) 211 ITD 640 (Mum-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. PCJ Finvest (P) Ltd. (2025) 199 TR (A) 415 (Kol-Trib) : 2025 TaxPub(DT) 2130 (Kol-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Rare Enterprises (2025) 199 TR (A) 394 (Mum-Trib) : 2025 TaxPub(DT) 2795 (Mum-Trib) 47 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Siddhi Vinayak Construction (2025) 199 TR (A) 425 (Pun-Trib) : 2025 TaxPub(DT) 2671 (Pune-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Ultratech Cement Ltd. (2025) 199 TR (A) 445 (Mum-Trib) : 2025 TaxPub(DT) 2479 (Mum-Trib) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Unilever Industries (P) Ltd. (2025) 199 TR (A) 403 (Mum-Trib) : 2025 TaxPub(DT) 1327 (Mum-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Vinay Agrawal (2025) 199 TR (A) 438 (Rpr-Trib) : 2025 TaxPub(DT) 1321 (Rpr-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - East Delhi Leasing (P) Ltd. v. ITO (2025) 199 TR (A) 411 (Del-Trib) : 2025 TaxPub(DT) 1764 (Del-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Ekalavya Gift Gaileries (P) Ltd. v. ITO (2025) 199 TR (A) 416 (Del-Trib) : 2025 TaxPub(DT) 1065 (Del-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Essel Mining & Industries Ltd. v. Addl. CIT (2025) 199 TR (A) 395 (Kol-Trib) : 2025 TaxPub(DT) 2801 (Kol-Trib) 47 >>   
INCOME TAX : CASE LAW DIGESTS - Genesis Dream Merchants (P) Ltd. v. ITO (2025) 199 TR (A) 412 (Del-HC) : 2025 TaxPub(DT) 2570 (Del-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - HMD Mobile India (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 428 (Del-Trib) : 2025 TaxPub(DT) 2804 (Del-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - ICF Silver Jubilee Nursery & Primary School v. Dy. CIT (2025) 199 TR (A) 397 (Chen-Trib) : 2025 TaxPub(DT) 1539 (Chenn-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Indian Institute of Management v. CIT (2025) 199 TR (A) 396 (Chd-Trib) : 2025 TaxPub(DT) 2858 (Chd-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - Intas Biopharmaceuticals Ltd. v. Dy. CIT (2025) 199 TR (A) 395 (Ahd-Trib) : 2025 TaxPub(DT) 1078 (Ahd-Trib) 47 >>   
INCOME TAX : CASE LAW DIGESTS - Kailash Ramavatar Goenka v. Asstt. CIT (2025) 199 TR (A) 423 (Ahd 'A'-Trib) : 2025 TaxPub(DT) 1154 (Ahd-Trib) : (2025) 211 ITD 317 (Ahd-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Kapil Garg v. Asstt. CIT (2025) 199 TR (A) 441 (Del-Trib) : 2025 TaxPub(DT) 1085 (Del-Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Kavita Samtani v. Dy. CIT (2025) 199 TR (A) 441 (JP 'B'-Trib) : 2025 TaxPub(DT) 1248 (Jp-Trib) : (2025) 121 ITR (Trib) 661 (Jp-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Kiran Harsukhlal Hemani v. UOI (2025) 199 TR (A) 426 (Bom-HC) : 2025 TaxPub(DT) 676 (Bom-HC) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Krishan Kedia v. ITO & Ors. (2025) 199 TR (A) 437 (P&H-HC) : 2025 TaxPub(DT) 2339 (P&H-HC) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Kunte & Drabu Consultants (P) Ltd. v. ITO (2025) 199 TR (A) 434 (Del-HC) : 2025 TaxPub(DT) 1365 (Del-HC) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Mahalaxmi Construction Co. v. Asstt. DIT (2025) 199 TR (A) 394 (Mum-Trib) : 2025 TaxPub(DT) 2572 (Mum-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Maheshbhai Dahyabhai Ahir v. ITO (2025) 199 TR (A) 410 (Srt-Trib) : 2025 TaxPub(DT) 2684 (Srt-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Mitesh Vijay Gulati v. ITO (2025) 199 TR (A) 396 (Mum-Trib) : 2025 TaxPub(DT) 1787 (Mum-Trib) 48 >>   
INCOME TAX : CASE LAW DIGESTS - Mohd. Saleem Abdulkader Kajalwala v. ITO (2025) 199 TR (A) 415 (Ahd-Trib) : 2025 TaxPub(DT) 2342 (Ahd-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Nilanjana Arvinder Singh v. Dy. CIT (2025) 199 TR (A) 436 (Mum-Trib) : 2025 TaxPub(DT) 2634 (Mum-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Ocean Dream Infrastructures (P) Ltd. v. Dy. CIT (2025) 199 TR (A) 443 (Lkw-Trib) : 2025 TaxPub(DT) 692 (Luck-Trib) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Pon Pure Chemical India (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 438 (Mad-HC) : 2025 TaxPub(DT) 832 (Mad-HC) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Ridgeview Construction (P) Ltd. (2025) 199 TR (A) 444 (Del-HC) : 2025 TaxPub(DT) 1340 (Del-HC) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Sasikala Raghupathy (2025) 199 TR (A) 443 (Mad-HC) : 2025 TaxPub(DT) 2303 (Mad-HC) 96 >>   
INCOME TAX : CASE LAW DIGESTS - Raj Kumar Galecha v. Asstt. CIT (2025) 199 TR (A) 440 (Jod-Trib) : 2025 TaxPub(DT) 1995 (Jod-Trib) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Rajendra Maganbhai Patel v. Asstt. CIT (2025) 199 TR (A) 398 (Ahd-Trib) : 2025 TaxPub(DT) 1639 (Ahd-Trib) 51 >>   
INCOME TAX : CASE LAW DIGESTS - Rajendrakumar Chhanalal Shah v. ITO (2025) 199 TR (A) 429 (Ahd-Trib) : 2025 TaxPub(DT) 2854 (Ahd-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Rajmal Lakhichand v. Dy. CIT (2025) 199 TR (A) 406 (Pun-Trib) : 2025 TaxPub(DT) 2517 (Pune-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Ramesh Batta v. Asstt. CIT (2025) 199 TR (A) 442 (Del-Trib) : 2025 TaxPub(DT) 1825 (Del-Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Ratika Kumbhat v. ITO (2025) 199 TR (A) 422 (JP-Trib) : 2025 TaxPub(DT) 2384 (Jp-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Royal Canin India (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 425 (Mum-Trib) : 2025 TaxPub(DT) 2914 (Mum-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Sandeep Agarwal v. Dy. CIT (2025) 199 TR (A) 419 (Mum-Trib) : 2025 TaxPub(DT) 979 (Mum-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Sanmati Jewellers v. Dy. CIT (2025) 199 TR (A) 421 (Del-Trib) : 2025 TaxPub(DT) 1656 (Del-Trib) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Satyajit Pravinsinh Kumpawat v. ITO (2025) 199 TR (A) 413 (Ahd-Trib) : 2025 TaxPub(DT) 2856 (Ahd-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Shagun Jewellers (P) Ltd. v. Dy. CIT (2025) 199 TR (A) 418 (Del-Trib) : 2025 TaxPub(DT) 1660 (Del-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Shell Global Solutions International B.V. v. Asstt. CIT (2025) 199 TR (A) 396 (Ahd-Trib) : 2025 TaxPub(DT) 160 (Ahd-Trib) 48 >>   
INCOME TAX : CASE LAW DIGESTS - Shrikant Singhania v. Asstt. CIT (2025) 199 TR (A) 424 (JP-Trib) : 2025 TaxPub(DT) 1089 (Jp-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Srinivasa Trust v. Dy./Asstt. CIT (2025) 199 TR (A) 399 (Bang-Trib) : 2025 TaxPub(DT) 1833 (Bang-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Sujit Madan v. Dy. CIT (2025) 199 TR (A) 434 (Del-Trib) : 2025 TaxPub(DT) 866 (Del-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Sunil Garg v. Dy. CIT (2025) 199 TR (A) 432 (Del-Trib) : 2025 TaxPub(DT) 869 (Del-Trib) 85 >>   
INCOME TAX : CASE LAW DIGESTS - T.K. Elevators India (P) Ltd. v. Dy. CIT (2025) 199 TR (A) 404 (Del-Trib) : 2025 TaxPub(DT) 1843 (Del-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - T.V. Magaadevan (Died) v. Dy. CIT (2025) 199 TR (A) 427 (Mad-HC) : 2025 TaxPub(DT) 2334 (Mad-HC) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Technova Imaging Systems Ltd. v. Dy. CIT (2025) 199 TR (A) 410 (Bom-HC) : 2025 TaxPub(DT) 2402 (Bom-HC) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Turab Ali Bohra v. Asstt. CIT (2025) 199 TR (A) 420 (JP-Trib) : 2025 TaxPub(DT) 1035 (Jp-Trib) : (2025) 121 ITR (Trib) 153 (Jp-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - United India Insurance Co. Ltd. v. Dy. CIT (2025) 199 TR (A) 407 (Chen-trib) : 2025 TaxPub(DT) 1437 (Chenn-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Valmik Thapar v. Pr. CIT (2025) 199 TR (A) 433 (Del-HC) : 2025 TaxPub(DT) 2329 (Del-HC) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Vayam Technologies Ltd. v. Dy. CIT (2025) 199 TR (A) 423 (Del-Trib) : 2025 TaxPub(DT) 2330 (Del-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Vodafone Idea Ltd. v. Asstt. CIT (2025) 199 TR (A) 404 (Mum-Trib) : 2025 TaxPub(DT) 1442 (Mum-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - West Coast Diagnostic Centre & Nursing Home v. CIT(A) (2025) 199 TR (A) 428 (Mum-Trib) : 2025 TaxPub(DT) 2665 (Mum-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Zeenathunnisa v. ITO (2025) 199 TR (A) 418 (Chen-Trib) : 2025 TaxPub(DT) 2577 (Chenn-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Zenith Barter (P) Ltd. v. Dy. CIT (2025) 199 TR (A) 435 (Mum-Trib) : 2025 TaxPub(DT) 2145 (Mum-Trib) 87 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - AON Consulting (P) Ltd. v. Pr. CIT & Ors. (2025) 199 TR (B) 457 (Del-HC) : 2025 TaxPub(DT) 1045 (Del-HC) 110 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Atul Ltd. v. Asstt. CIT (2025) 199 TR (B) 464 (Ahd-Trib) : 2025 TaxPub(DT) 2998 (Ahd-Trib) 116 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Bay Capital India Fund Ltd. v. Addl. Director of IT (2025) 199 TR (B) 452 (Mum 'B'-Trib) : 2025 TaxPub(DT) 2343 (Mum-Trib) 104 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Benetton India (P) Ltd. v. Dy. CIT (2025) 199 TR (B) 456 (Del-Trib) : 2025 TaxPub(DT) 2688 (Del-Trib) 108 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Brake Parts India (P) Ltd. v. Asstt. CIT (2025) 199 TR (B) 463 (Del-Trib) : 2025 TaxPub(DT) 758 (Del-Trib) 115 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Caterpillar Financial Services India (P) Ltd. v. Asstt. CIT (2025) 199 TR (B) 457 (Bang-Trib) : 2025 TaxPub(DT) 936 (Bang-Trib) 109 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Benetton India (P) Ltd. (2025) 199 TR (B) 460 (Del-HC) : 2025 TaxPub(DT) 1050 (Del-HC) : (2025) 476 ITR 404 (Del) 113 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Springer Nature Customer Service Centre GMBH (2025) 199 TR (B) 450 (Del-HC) : 2025 TaxPub(DT) 2889 (Del-HC) 102 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. BASF India Ltd. (2025) 199 TR (B) 451 (Mum-Trib) : 2025 TaxPub(DT) 1318 (Mum-Trib) 103 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Unilever Industries (P) Ltd. (2025) 199 TR (B) 456 (Mum-Trib) : 2025 TaxPub(DT) 1327 (Mum-Trib) 108 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Gallagher Services Center LLP v. Addl./Jt. CIT (2025) 199 TR (B) 461 (Pun-Trib) : 2025 TaxPub(DT) 3059 (Pune-Trib) 114 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - L'Oreal India (P) Ltd. v. Asstt. CIT (2025) 199 TR (B) 452 (Mum 'K'-Trib) : 2025 TaxPub(DT) 1006 (Mum-Trib) 105 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pr. CIT v. DCM Shriram Ltd. (2025) 199 TR (B) 453 (Del-HC) : 2025 TaxPub(DT) 656 (Del-HC) 106 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Rehau Polymers (P) Ltd. v. Asstt. CIT (2025) 199 TR (B) 459 (Pun-Trib) : 2025 TaxPub(DT) 2308 (Pune-Trib) 111 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Royal Canin India (P) Ltd. v. Asstt. CIT (2025) 199 TR (B) 455 (Mum-Trib) : 2025 TaxPub(DT) 2914 (Mum-Trib) 108 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Royal Canin India (P) Ltd. v. Asstt. CIT (2025) 199 TR (B) 459 (Mum-Trib) : 2025 TaxPub(DT) 3164 (Mum-Trib) 112 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sanghi Industries Ltd. v. Dy. CIT (2025) 199 TR (B) 454 (Hyd-Trib) : 2025 TaxPub(DT) 699 (Hyd-Trib) 106 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Shell Global Solutions International B.V. v. Asstt. CIT (2025) 199 TR (B) 450 (Ahd-Trib) : 2025 TaxPub(DT) 160 (Ahd-Trib) 102 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Shell International Petroleum Co. Ltd. v. Asstt. CIT (2025) 199 TR (B) 451 (Mum 'I'-Trib) : 2025 TaxPub(DT) 1157 (Mum-Trib) 103 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Standard & Poors South Asia Services (P) Ltd. v. Asstt. CIT (2025) 199 TR (B) 453 (Del-Trib) : 2025 TaxPub(DT) 2016 (Del-Trib) 105 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - United India Insurance Co. Ltd. v. Dy. CIT (2025) 199 TR (B) 464 (Chen-Trib) : 2025 TaxPub(DT) 1437 (Chenn-Trib) 116 >>   
INTERNATIONAL TAXATION : CASE LAW DIGESTS - Viacom 18 Media (P) Ltd. v. Dy. CIT (2025) 199 TR (B) 463 (Bom-HC) : 2025 TaxPub(DT) 2959 (Bom-HC) 116 >>   
Copyright © Cyber Knowledge Products - Tax Publishers, Jodhpur