| STOP PRESS : THE TAXATION LAWS (AMENDMENT) BILL, 2025 |
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| INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : Centre introduces Bill to amend Insolvency & Bankruptcy Code |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax Bill : IT Bill gets Presidential assent, new Act to be effective from April 1, 2026 |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax Department : IT Department revises instruction to ensure no prosecution for undisclosed foreign account worth up to Rs.20 lakh |
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| INCOME TAX : NEWS YOU CAN USE - Tax Collection : Higher refunds, sluggish non-corporate mop-up push net direct tax collections into negative growth at Rs.6.64 lakh crore |
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| INCOME TAX : NEWS YOU CAN USE - Company Act, 2013 : Number of companies removed from RoC on voluntary basis crosses 8,600 in first three and half months of FY26 |
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| INCOME TAX : NEWS YOU CAN USE - GST : Centre proposes exempting life, health insurance policies for individuals from GST |
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| INCOME TAX : NEWS YOU CAN USE - GST : GoM on GST rate rejig endorses Centre’s two basic rates proposal |
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| INCOME TAX : NEWS YOU CAN USE - GST : GST Council likely to consider proposal to provide slab rate beyond 40% on specific items |
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| INCOME TAX : NEWS YOU CAN USE - GST : GST rate cut, domestic demand can shield India from Trump tariffs |
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| INCOME TAX : NEWS YOU CAN USE - GST : Hotels seek 5% GST to ease compliance, improve competitiveness |
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| INCOME TAX : NEWS YOU CAN USE - GST : Online gaming likely to be categorised with sin goods for 40% GST levy |
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| INCOME TAX : NEWS YOU CAN USE - GST : Proposed GST rate tweaks on automobiles to end classification disputes |
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| INCOME TAX : NEWS YOU CAN USE - GST : Standardise GST input slabs on healthcare at 5%, says industry body |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Uttarakhand Pollution Control Board, Notified—Notification No. 130/2025, dtd. 7-8-2025 [F. No. 300195/34/2024-ITA-I(Part)] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Parambikulam Tiger Conservation Foundation, Notified—Notification No. 131/2025, dtd. 12-8-2025 [F. No. 300196/6/2022-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Tamil Nadu Electricity Regulatory Commission, Notified—Notification No. 134/2025, dtd. 19-8-2025 [F. No. 196/86/2024-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46A)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Kanpur Development Authority, Notified—Notification No. 137/2025, dtd. 21-8-2025 [F. No. 300195/25/2024-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Karnataka State Building & Other Construction Workers’ Welfare Board, Notified—Notification No. 138/2025, dtd. 22-8-2024 [F. No. 300196/ |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Credit Guarantee Fund Trust for Animal Husbandry and Dairying, Notified—Notification No. 139/2025, 22-8-2025 [F. No. 300196/6/2025-ITA-I |
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| INCOME TAX : STATUTES - Income Tax (Twenty First Amendment) Rules, 2025—Amendment of Form No. 7—Notification No. 132/2025, dtd. 14-8-2025 [F. No. 370142/34/2025-TPL] |
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| INCOME TAX : STATUTES - Income Tax (Twenty Second Amendment) Rules, 2025—Insertion of Rules 3C and 3D—Salary Income for Purpose of section 17(2)(iii) and Gross Total Income for Purpose of Clause (vi) of Proviso to Section 17(2) Prescribed—Notification No. |
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| INCOME TAX : STATUTES - Income Tax (Twenty Third Amendment) Rules, 2025—Form No. 10CCF Amended—Notification No. 135/2025, dtd. 20-8-2025 [F. No. 370142/33/2025-TPL] |
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| INCOME TAX : STATUTES - Income Tax (Twenty-Fourth Amendment) Rules, 2025—Rule 21AIA Amended—Omission of Sub-Rule (4) and Substitution of Explanation—Notification No. 136/2025, dtd. 21-8-2025 [F. No. 370142/29/2025-TPL] |
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| INCOME TAX : STATUTES - Amendment of Instruction Issued Under Section 84 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (“BMA, 2015”), r/w section 119 of Income Tax Act, 1961 Regarding Prosecution Provisions Und |
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| INCOME TAX : PRACTICE UPDATE - Tax Paid Outside India and Its Eligibility for Foreign Tax Credit or as Expenditure—V.K. SUBRAMANI |
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| INCOME TAX : ARTICLES - Limit of Income of Specified Employee Under Section 17(2)(iii)(c) and Limit of Gross Total Income for Purpose of Clause (vi) of Proviso to Section 17(2) Specified Recently—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Mushroom Cultivation in Trays—Whether Same Constituted Agricultural Income—CS. AYUSH RATHI |
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| INCOME TAX : ARTICLES - Service of an Order on a CA Does not Constitute a Valid Service—AKHILESH KUMAR SAH |
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| GST : ARTICLES - Recent Updates vis-a-vis Goods and Services Tax Portal—CA. SATYADEV PUROHIT |
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| GST : ARTICLES - Whether Physical Filing of Certified Copy of Order Appeal Against was Mandatory Before 26-12-2022—AKHILESH KUMAR SHAH |
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| GST : ARTICLES - Rate of Tax on Fly Ash Bricks with Less Than 90% Fly Ash Content—PURNENDU SAHAI |
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| COMPANIES ACT, 2023 : ARTICLES - OPC and Private Companies—Similarities and Differences—CA. DEEPAK HARWANI |
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| LAWYER’S CHAMBER : ARTICLES - Whether Commercial Rates for Lawyers’ Chamber can be Charged for Electricity and Municipal taxes ?—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - A.P. State Civil Supplies Corpn. Ltd. v. ITO (2025) 199 TR (A) 530 (Telangana-HC) : 2024 TaxPub(DT) 6419 (Telangana High Court-HC) : (2025) 303 Taxman 176 (Telangana High Court) |
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| INCOME TAX : CASE LAW DIGESTS - Accelerated Freeze Drying Co. Ltd. v. Asstt. CIT (2025) 199 TR (A) 537 (Ker-HC) : 2025 TaxPub(DT) 896 (Ker-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Ahmedabad District Co-operative Bank Ltd. v. Dy. CIT (2025) 199 TR (A) 578 (Ahd-Trib) : 2025 TaxPub(DT) 2676 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ajay Kalishchandra Bohra v. Pr. CIT (2025) 199 TR (A) 575 (Surat-Trib) : 2025 TaxPub(DT) 337 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Alankar Apartments (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 564 (Del-HC) : 2024 TaxPub(DT) 6732 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Anand Diagnostic Laboratory v. Dy. CIT (2025) 199 TR (A) 541 (Bang-Trib) : 2025 TaxPub(DT) 3004 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Archana Achyut Sail v. ITO (2025) 199 TR (A) 575 (Mum-Trib) : 2025 TaxPub(DT) 2062 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Artificial Limba Manufacturing Corpn. of India v. Addl. CIT (2025) 199 TR (A) 531 (Del 'A'-Trib) : 2025 TaxPub(DT) 1001 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ashokbhai Khodabhai Patel v. ITO (2025) 199 TR (A) 576 (Ahd-Trib) : 2025 TaxPub(DT) 3273 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Signature Global (India) (P) Ltd. (2025) 199 TR (A) 532 (Del-Trib) : 2025 TaxPub(DT) 1041 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sterlite Industries (India) Ltd. (2025) 199 TR (A) 564 (Mad-HC) : 2025 TaxPub(DT) 2905 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Bharti Sharma v. Dy. CIT (2025) 199 TR (A) 559 (Del-Trib) : 2025 TaxPub(DT) 1889 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bodygear International (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 529 (Coch-Trib) : 2025 TaxPub(DT) 3274 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - BPS Mineral Exports (P) Ltd. v. ITO (2025) 199 TR (A) 539 (Ahd-Trib) : 2025 TaxPub(DT) 191 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Carborundum Universal Ltd. v. Asstt. CIT (2025) 199 TR (A) 533 (Chen-Trib) : 2025 TaxPub(DT) 3017 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Chandra Moolchand Jain v. ITO (2025) 199 TR (A) 545 (Bang-Trib) : 2025 TaxPub(DT) 682 (Bang-Trib) : (2025) 211 ITD 398 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Standard Chartered Grindlays Bank Ltd. (2025) 199 TR (A) 541 (Del-HC) : 2025 TaxPub(DT) 878 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Creative Gems & Jewellery Ltd. v. Asstt. CIT (2025) 199 TR (A) 550 (Mum-Trib) : 2025 TaxPub(DT) 2791 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - DCIT v. Afcons Infrastructure Ltd. (2025) 199 TR (A) 556 (Mum-Trib) : 2024 TaxPub(DT) 6277 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Deccan Charters (P) Ltd. v. DCIT (2025) 199 TR (A) 538 (Bang-Trib) : 2024 TaxPub(DT) 6278 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dhanraj Kochar (HUF) v. Dy. CIT (2025) 199 TR (A) 547 (Chen-Trib) : 2024 TaxPub(DT) 6451 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. East India Petroleum Ltd. (2025) 199 TR (A) 535 (Hyd-Trib) : 2025 TaxPub(DT) 3034 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Metarolls Ispat (P) Ltd. (2025) 199 TR (A) 555 (Pun-Trib) : 2025 TaxPub(DT) 1315 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. NAPC P. Ltd. (2025) 199 TR (A) 535 (Chen 'B'-Trib) : 2025 TaxPub(DT) 1246 (Chenn-Trib) : (2025) 121 ITR (Trib) 544 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Rare Enterprises (2025) 199 TR (A) 526 (Mum-Trib) : 2024 TaxPub(DT) 6547 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. SBI Life Insurance Co. Ltd. (2025) 199 TR (A) 529 (Mum-Trib) : 2025 TaxPub(DT) 3203 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sebco Property (P) Ltd. (2025) 199 TR (A) 555 (Chen-trib) : 2025 TaxPub(DT) 654 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Shree Pushkar Chemicals & Fertilisers Ltd. (2025) 199 TR (A) 525 (Mum-Trib) : 2025 TaxPub(DT) 307 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sunil Kumar Kundu (2025) 199 TR (A) 574 (Kol-Trib) : 2025 TaxPub(DT) 2050 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Flair Exports (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 533 (Del-Trib) : 2025 TaxPub(DT) 770 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Fresh Bowl Horticulture Pvt. Ltd. v. ITO (2025) 199 TR (A) 527 (Mum 'F'-Trib) : 2024 TaxPub(DT) 5749 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Garware Technical Fibres Ltd. v. Dy. CIT (2025) 199 TR (A) 537 (Pun-Trib) : 2025 TaxPub(DT) 1070 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gautam Thadani v. DIT & Anr. (2025) 199 TR (A) 558 (Del-HC) : 2025 TaxPub(DT) 539 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Gurcharan Singh Bhatia v. Asstt. CIT (2025) 199 TR (A) 539 (Del-Trib) : 2024 TaxPub(DT) 2960 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Imperial Consultants & Securities Ltd. v. Dy. CIT (2025) 199 TR (A) 565 (Bom-HC) : 2024 TaxPub(DT) 6712 (Bom-HC) : (2025) 473 ITR 217 (Bom) : (2025) 303 Taxman 263 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Inditrade Capital Ltd. v. Asstt. CIT (2025) 199 TR (A) 532 (Coch-Trib) : 2025 TaxPub(DT) 3275 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ishwar Chander Pahuja v. ACIT (2025) 199 TR (A) 527 (Del-Trib) : 2024 TaxPub(DT) 4953 (Del-Trib) : (2024) 209 ITD 52 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Army Wives Welfare Association (2025) 199 TR (A) 528 (Del-Trib) : 2025 TaxPub(DT) 343 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Farhat Yusuf Shaikh (2025) 199 TR (A) 549 (Mum-Trib) : 2025 TaxPub(DT) 1729 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Poggen AMP Nagarsheth Powertronics (P) Ltd. (2025) 199 TR (A) 533 (Ahd-Trib) : 2024 TaxPub(DT) 3248 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Sun Grace Construction Co. (2025) 199 TR (A) 540 (Rpr-Trib) : 2025 TaxPub(DT) 204 (Rpr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jindal Saw Ltd. v. Dy. CIT (2025) 199 TR (A) 526 (Del-Trib) : 2025 TaxPub(DT) 3198 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kanwaljeet Kaur v. Asstt. CIT (2025) 199 TR (A) 568 (Del-HC) : 2025 TaxPub(DT) 953 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Life Span Infrastructure (India) (P) Ltd. v. ITO (2025) 199 TR (A) 525 (Cochin-Trib) : 2024 TaxPub(DT) 5572 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mahavir Kumar Jain v. ITO (2025) 199 TR (A) 560 (Ind-Trib) : 2024 TaxPub(DT) 3234 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mahindra & Mahindra Ltd. v. CIT (2025) 199 TR (A) 534 (Bom-HC) : 2025 TaxPub(DT) 2860 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Narayan Securities Ltd. v. Dy. CIT (2025) 199 TR (A) 534 (Del-Trib) : 2025 TaxPub(DT) 3119 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nikita Jenishkumar Patel v. ITO (2025) 199 TR (A) 567 (guj-HC) : 2024 TaxPub(DT) 3618 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pankaj Chandrakant Pimple v. CIT (International Tax) (2025) 199 TR (A) 566 (Mum 'I'-Trib) : 2025 TaxPub(DT) 2974 (Mum 'I'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Paragon XT v. ITO (2025) 199 TR (A) 527 (Del-Trib) : 2024 TaxPub(DT) 5113 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Parulben Vijaykumar Patel v. ITO (2025) 199 TR (A) 577 (Ahd-Trib) : 2024 TaxPub(DT) 2831 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Dhruv Craft Mill (P) Ltd. (2025) 199 TR (A) 548 (Guj-HC) : 2025 TaxPub(DT) 56 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. K. Umesh Shetty (2025) 199 TR (A) 579 (Karn-HC) : 2025 TaxPub(DT) 885 (Karn-HC) : (2025) 303 Taxman 318 (Karn) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Sawankumar T Jajoo (2025) 199 TR (A) 548 (Cal-HC) : 2025 TaxPub(DT) 703 (Cal-HC) : (2025) 473 ITR 201 (Cal) |
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| INCOME TAX : CASE LAW DIGESTS - Prem Pal Bhayana v. ITO (2025) 199 TR (A) 565 (Del-Trib) : 2024 TaxPub(DT) 6908 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rajesswaran Sam v. Dy. CIT (2025) 199 TR (A) 554 (Chen-Trib) : 2025 TaxPub(DT) 2933 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rani Sati Surajgarhia Infrastructure Ltd. v. Dy.CIT (2025) 199 TR (A) 551 (Del-Trib) : 2025 TaxPub(DT) 3429 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ravi Agrawal v. UOI & Anr. (2025) 199 TR (A) 557 (SC) : 2024 TaxPub(DT) 4963 (SC) : (2025) 475 ITR 455 (SC) : (2025) 302 Taxman 15 (SC) |
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| INCOME TAX : CASE LAW DIGESTS - Rekha Modi v. Jt. CIT (2025) 199 TR (A) 571 (Del-Trib) : 2025 TaxPub(DT) 2861 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Rio Tinto India (P) Ltd. v. ACIT (2025) 199 TR (A) 544 (Del-Trib) : 2024 TaxPub(DT) 4964 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Satyam Smelters (P) Ltd. v. Dy.CIT (2025) 199 TR (A) 562 (Kol-Trib) : 2025 TaxPub(DT) 3430 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shah Maganlal Gulabchand Choksi v. Asstt. CIT (2025) 199 TR (A) 552 (Srt-Trib) : 2025 TaxPub(DT) 705 (Srt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shaheed Nand Kumar Patel Vishwavidyalaya v. CIT(E) (2025) 199 TR (A) 528 (Chhattisgarh-HC) : 2024 TaxPub(DT) 5131 (Chhatt-HC) : (2024) 468 ITR 334 (Chhatt) |
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| INCOME TAX : CASE LAW DIGESTS - Shri Trust T 2018 v. ITO (2025) 199 TR (A) 572 (Mum-Trib) : 2025 TaxPub(DT) 2941 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sriram V (HUF) v. Addl./Jt./Dy./Asstt. CIT/ITO (2025) 199 TR (A) 567 (Mad-HC) : 2024 TaxPub(DT) 6582 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Swati Energy & Projects (P) Ltd. v. Dy. CIT (2025) 199 TR (A) 563 (Mum-Trib) : 2025 TaxPub(DT) 2902 (Mum-Trib) |
108
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| INCOME TAX : CASE LAW DIGESTS - Takshila Educational Society v. Assessment Unit, ITD (2025) 199 TR (A) 576 (Pat-HC) : 2025 TaxPub(DT) 872 (Pat-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Tata Teleservices Ltd. v. Asstt. CIT (2025) 199 TR (A) 572 (Del-Trib) : 2025 TaxPub(DT) 2904 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Vedanta Ltd. v. Asstt. CIT (2025) 199 TR (A) 568 (Del-Trib) : 2024 TaxPub(DT) 4932 (Del-HC) |
112
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| INCOME TAX : CASE LAW DIGESTS - WNS Global Services (P) Ltd. v. Assessment Unit, NFAC (2025) 199 TR (A) 536 (Mum-Trib) : 2025 TaxPub(DT) 3187 (Mum-Trib) |
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