| INCOME TAX : NEWS YOU CAN USE - EPFO : EPFO eases norms, early withdrawal up to 100% allowed |
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| INCOME TAX : NEWS YOU CAN USE - ICAI : ICAI mulling ways to help desi firms to gain financial strength to compete with big four audit, accounting & advisory firms |
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| INCOME TAX : NEWS YOU CAN USE - ICAI : Indian audit firms at an inflexion point |
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| INCOME TAX : NEWS YOU CAN USE - NCLT : Free NCLT from basic M&A clearances |
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| INCOME TAX : NEWS YOU CAN USE - NCLT : NCLT; Neither a Tribunal nor a Court for IBC |
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| INCOME TAX : NEWS YOU CAN USE - Tax Collection : Net direct tax collection rises over 6% to Rs.11.89 lakh crore in April-Oct |
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| INCOME TAX : NEWS YOU CAN USE - GST : Consumer durables firms ring in chartbuster Diwali; sales surge up to 45% after GST cuts |
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| INCOME TAX : NEWS YOU CAN USE - GST : GST rate rationalisation yet to play out meaningfully |
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| INCOME TAX : NEWS YOU CAN USE - GST : GST reforms expected to outweigh US tariff impact on demand for Indian goods, says IMF |
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| INCOME TAX : NEWS YOU CAN USE - GST : GST revisions to boost organised apparel revenue by 200 bps |
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| INCOME TAX : NEWS YOU CAN USE - GST : Supreme Court upholds ITC benefit for purchaser-dealer despite selling-dealer’s failure to deposit tax |
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| INCOME TAX : STATUTES - Section 10(46A)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Chennai Metropolitan Water Supply and Sewerage Board, Notified—Notification No. 151/2025, dtd. 15-10-2025 [F. No.300195/65/2024-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46A)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—Rajasthan State Seed and Organic Certification Agency, Notified—Notification No. 152/2025, dtd. 15-10-2025 [F. No. 300195/42/2024-ITA-I |
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| INCOME TAX : STATUTES - Section 10(46A)—Exemption to Specified Income of Notified Body/Authority/Board/Trusts/Community—U.P. Awas Evam Vikas Parishad, Notified—Notification No. 153/2025, dtd. 15-10-2025 [F. No. 300195/60/2024-ITA-I] |
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| INCOME TAX : STATUTES - Order Under Clause (iia) of Sub-Section (1) of Section 35 of the IT Act, 1961 r/w Rule 5F of the IT Rules 1962—Notification No. 2/2025, dtd. 15-10-2025 [F.No. PCCIT(E)/Notification u/s 35(1)(iia)/02/2025/2373] |
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| INCOME TAX : STATUTES - Order Under Clause (iia) of Sub-Section (1) of Section 35 of IT Act 1961, r/w the Rule 5F of the IT Rules 1962—Notification No. 03/2025, dtd. 15-10-2025 [F.No. PCCIT(E)/Notification u/s 35(1)(11a)/03/2025/2375] |
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| INCOME TAX : STATUTES - DTAA between India and Qatar—Revision of Agreement effective from 1-4-2026—Notification No. 154/2025, dtd. 24-10-2025 [F. No. 504/6/2004-SO-FTD-II(2)] |
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| INCOME TAX : STATUTES - Section 120—CPC Bengaluru Authorised to Rectify Mistakes and Issue of Demand Notices—Notification No. 155/2025, dtd. 27-10-2025 [F. No. CB/362/2025-O/o Addl. DIT 6 CPC Bengaluru-187/10/2024-ITA-I] |
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| INCOME TAX : PRACTICE UPDATE - Taxation of income from Patent—V.K. SUBRAMANI |
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| INCOME TAX : PRACTICE UPDATE - Time Limit for Filing TDS, TCS Correction Statement Vis-a-Vis Income Tax Act, 2025—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Maximum Marginal Rate In Case of Discretionary Trust Vis-a-Vis Surcharge—Recent Judicial Development—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Taxability of Interest—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - Public Auction Sales and Section 56(2)(x) : Auction Price as the Measure of Fair Market Value—CS. AYUSH RATHI |
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| GST : ARTICLES - GST on Tour and Travel Services—An Overview—CA. SATYADEV PUROHIT |
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| GST : ARTICLES - Assessee Became Entitled for Refund Pursuant to Appellate Order—Relevant Date for Calculation of Interest—D. RAMACHANDRA RAO |
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| GST : ARTICLES - Imposition of GST on Production Overhead Charges in Beer Manufacturing Industry—Implications of—CS. SHRUTI TAPARIA |
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| COMPANIES ACT, 2023 : ARTICLES - Committees in a Company—Requirements, Appointment, Formation, Meeting, etc.—CA. DEEPAK HARWANI |
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| DIGITAL ECONOMY : ARTICLES - E-Commerce and The Law : How Consumers Rights are Protected—HIMANSHU S. JHA |
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| IBC : ARTICLES - Recent Amendments in Insolvency and Bankruptcy Code, 2016—CA. DEEPAK HARWANI |
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| INCOME TAX : CASE LAW DIGESTS - Aashna Diamond v. ACIT (2025) 200 TR (A) 312 (Mum-Trib) : 2025 TaxPub(DT) 733 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ACIT v. Y.S. Jagan Mohan Reddy (2025) 200 TR (A) 317 (Hyd-Trib) : 2025 TaxPub(DT) 1134 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Akshat Loyalka v. ITO (2025) 200 TR (A) 309 (Jp-Trib) : 2025 TaxPub(DT) 4492 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Alka Sand v. ITO (2025) 200 TR (A) 325 (Del-Trib) : 2025 TaxPub(DT) 3730 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Annu Anil Agrawal v. Asstt. CIT (2025) 200 TR (A) 306 (Mum-Trib) : 2025 TaxPub(DT) 4957 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Mahesh Mohanbhai Patel (HUF) (2025) 200 TR (A) 299 (Ahd-Trib) : 2025 TaxPub(DT) 3590 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sony India Software Centre (P) Ltd. (2025) 200 TR (A) 298 (Bang-Trib) : 2025 TaxPub(DT) 25 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Budnar Jayakar Shetty v. CIT (2025) 200 TR (A) 331 (Karn-HC) : 2025 TaxPub(DT) 1923 (Karn-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Chamber of Tax Consultants v. Director General of Income Tax (Systems) & Ors. (2025) 200 TR (A) 314 (Bom-HC) : 2025 TaxPub(DT) 49 (Bom-HC) : (2025) 302 Taxman 505 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Chintankumar Rameshbhai Patel v. Dy. CIT/Asstt. CIT (2025) 200 TR (A) 327 (Rjk-Trib) : 2025 TaxPub(DT) 197 (Rkt-Trib) : (2025) 210 ITD 290 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Diamond Tree (2025) 200 TR (A) 328 (Del-HC) : 2025 TaxPub(DT) 5779 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Cosmo Specialty Chemicals (P.) Ltd. v. ITO (2025) 200 TR (A) 315 (Del-Trib)(SMC) : 2025 TaxPub(DT) 5645 (Delhi SMC Bench) |
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| INCOME TAX : CASE LAW DIGESTS - Dev Engineers v. Dy. CIT (2025) 200 TR (A) 331 (Mum-Trib) : 2025 TaxPub(DT) 1322 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dhapi Devi Tormal Seva Samiti v. CIT(E) (2025) 200 TR (A) 296 (JP-Trib) : 2025 TaxPub(DT) 3616 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Chakradhar Contractors & Engineers (P) Ltd. (2025) 200 TR (A) 330 (Pun 'A'-Trib) : 2025 TaxPub(DT) 1699 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Max Hospitals & Allied Services Ltd. (2025) 200 TR (A) 298 (Mum-Trib) : 2025 TaxPub(DT) 5710 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Frontier Information Tech Ltd. v. Dy. CIT (2025) 200 TR (A) 301 (Telanga-HC) : 2025 TaxPub(DT) 119 (Telangana High Court-HC) : (2025) 478 ITR 637 (Telangana High Court) : (2025) 303 Taxman 378 (Telangana High Court) |
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| INCOME TAX : CASE LAW DIGESTS - Gaurav Investments v. DCIT (2025) 200 TR (A) 302 (Mum-Trib) : 2025 TaxPub(DT) 3473 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Goldman Sachs (India) Securities (P) Ltd. v. ACIT (2025) 200 TR (A) 300 (Mum-Trib) : 2025 TaxPub(DT) 4385 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Harkiran Commar v. Pr. CIT (2025) 200 TR (A) 329 (Del-Trib) : 2025 TaxPub(DT) 2032 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Harry Township Ltd. v. Asstt. CIT (2025) 200 TR (A) 294 (Del-Trib) : 2025 TaxPub(DT) 1222 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - IBS Software Services (P) Ltd. v. UOI (2025) 200 TR (A) 322 (Ker-HC) : 2025 TaxPub(DT) 4397 (Ker-HC) : (2025) 478 ITR 114 (Ker) |
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| INCOME TAX : CASE LAW DIGESTS - Indus Alumni Association v. CIT(E) (2025) 200 TR (A) 295 (Ahd-Trib) : 2025 TaxPub(DT) 182 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - IQVIA Analytics Services (P) Ltd. v. ITO (2025) 200 TR (A) 299 (Bang-Trib) : 2025 TaxPub(DT) 1543 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Cawas Karaka Trust (2025) 200 TR (A) 302 (Ahd 'A'-Trib) : 2025 TaxPub(DT) 2345 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Harsha Asheshbhai Patel (2025) 200 TR (A) 309 (Ahd-Trib) : 2025 TaxPub(DT) 5718 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Kumar Builders Project Pune (P) Ltd. (2025) 200 TR (A) 318 (Pune-Trib) : 2025 TaxPub(DT) 4405 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Madhav Copper Ltd. (2025) 200 TR (A) 323 (Ahd-Trib) : 2025 TaxPub(DT) 4832 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Mitesh Mehta (HUF) (2025) 200 TR (A) 307 (Mum 'D'-Trib) : 2025 TaxPub(DT) 3262 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - KBS Creations v. Dy. CIT (2025) 200 TR (A) 313 (Mum-Trib) : 2025 TaxPub(DT) 4408 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - KLP Projects (P) Ltd. v. Asstt. CIT (2025) 200 TR (A) 327 (Mad-HC) : 2025 TaxPub(DT) 2699 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Kushal Prashad Sahu v. Asstt. CIT (2025) 200 TR (A) 321 (Raipur-Trib) : 2025 TaxPub(DT) 1086 (Rpr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - M.I. Alloys v. ITO (2025) 200 TR (A) 321 (Bom-HC) : 2025 TaxPub(DT) 558 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - N.K. Proteins (P) Ltd. v. Dy. CIT (2025) 200 TR (A) 297 (Ahd-Trib) : 2025 TaxPub(DT) 4694 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nateshan Sampath v. DCIT (2025) 200 TR (A) 330 (Bang-Trib) : 2025 TaxPub(DT) 3345 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Philips India Ltd. v. DCIT (2025) 200 TR (A) 297 (Kol-Trib) : 2025 TaxPub(DT) 1467 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pilot Industries Ltd. v. Dy. CIT (2025) 200 TR (A) 300 (Del-Trib) : 2025 TaxPub(DT) 4703 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Garg Acrylics Ltd. (2025) 200 TR (A) 320 (Del-HC) : 2025 TaxPub(DT) 3538 (Del-HC) : (2025) 476 ITR 737 (Del) : (2025) 305 Taxman 285 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. M.K. Rajendran Pillai Rajavalsam (2025) 200 TR (A) 307 (Ker-HC) : 2025 TaxPub(DT) 54 (Ker-HC) : (2025) 302 Taxman 512 (Ker) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Raghvendra Mohta (2025) 200 TR (A) 320 (Cal-HC) : 2025 TaxPub(DT) 2950 (Cal-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Prabir Roy Chowdhury v. DCIT (2025) 200 TR (A) 301 (Kol-Trib) : 2025 TaxPub(DT) 1104 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Prateek Bulls & Bears (P) Ltd. v. Dy. CIT (2025) 200 TR (A) 326 (Raj-HC) : 2025 TaxPub(DT) 1406 (Raj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Prerna Pramod Kadam v. ITO (2025) 200 TR (A) 304 (Mum-Trib) : 2025 TaxPub(DT) 5428 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Raj Kumar Gupta v. NFAC (2025) 200 TR (A) 310 (Pune-Trib) : 2025 TaxPub(DT) 826 (Pat-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Raksha Buildtech (P) Ltd. v. ITO (2025) 200 TR (A) 305 (Del-Trib) : 2025 TaxPub(DT) 1114 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Raman Pillai Sivasankara Pillai v. Dy. CIT (2025) 200 TR (A) 324 (Chd-Trib) : 2025 TaxPub(DT) 2033 (Chd-Trib) : (2025) 124 ITR (Trib) 388 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Saraswati Shishu Vidya Mandir v. CIT(E) (2025) 200 TR (A) 316 (Ori-HC) : 2025 TaxPub(DT) 3621 (Ori-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Shyam Sunder Bang v. Asstt. CIT (2025) 200 TR (A) 311 (Del-Trib) : 2025 TaxPub(DT) 2530 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - SMS Siemag AG v. Addl. DIT/DDIT (2025) 200 TR (A) 318 (Del-Trib) : 2025 TaxPub(DT) 2396 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Star International v. DCIT (2025) 200 TR (A) 319 (Del-Trib) : 2025 TaxPub(DT) 592 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sumit Kesarwani v. ITO (2025) 200 TR (A) 310 (Lucknow-Trib) : 2025 TaxPub(DT) 315 (Luck-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Supreme High Spaces LLP v. NAFAC (2025) 200 TR (A) 294 (Mum 'G'-Trib) : 2025 TaxPub(DT) 235 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Suri Agro Fresh (P) Ltd. v. Dy. CIT (2025) 200 TR (A) 305 (Del-Trib) : 2025 TaxPub(DT) 1425 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - T.R. Balasubramanium v. Asstt CIT (2025) 200 TR (A) 303 (Mad-HC) : 2025 TaxPub(DT) 3236 (Mad-HC) : (2025) 305 Taxman 119 (Mad) |
72
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| INCOME TAX : CASE LAW DIGESTS - Tektronix (India) (P) Ltd. v. Dy. CIT (2025) 200 TR (A) 313 (Bang-Trib) : 2025 TaxPub(DT) 2323 (Bang-Trib) |
106
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| INCOME TAX : CASE LAW DIGESTS - Veena Khindri v. ADIT (2025) 200 TR (A) 315 (Amritsar-Trib) : 2025 TaxPub(DT) 3391 (Amr-Trib) |
84
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| INCOME TAX : CASE LAW DIGESTS - Verizon Services Singapore Pte Ltd. v. Asstt. CIT (2025) 200 TR (A) 326 (Mad-HC) : 2025 TaxPub(DT) 817 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Vision Exports v. Asstt. CIT (2025) 200 TR (A) 317 (Del-Trib) : 2025 TaxPub(DT) 4538 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Wellperform APS v. Dy. CIT (2025) 200 TR (A) 314 (Del-Trib) : 2025 TaxPub(DT) 2027 (Del-Trib) |
83
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| INCOME TAX : CASE LAW DIGESTS - Yashwantrao Chavan Maharashtra Open University v. CIT(E) (2025) 200 TR (A) 295 (Pun-Trib) : 2025 TaxPub(DT) 4715 (Pune-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. Sony India Software Centre (P) Ltd. (2025) 200 TR (B) 348 (Bang-Trib) : 2025 TaxPub(DT) 25 (Bang-Trib) |
116
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Bio-Red Laboratories (India) (P) Ltd. v. Dy. CIT (2025) 200 TR (B) 337 (Del-Trib) : 2025 TaxPub(DT) 1751 (Del-Trib) |
105
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - BT e-Serve (India) (P.) Ltd. v. ITO (2025) 200 TR (B) 339 (Del 'I'-Trib) : 2025 TaxPub(DT) 2556 (Del-Trib) |
107
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Corteva Agriscience India (P) Ltd. v. Dy. CIT (2025) 200 TR (B) 341 (Del 'H'-Trib) : 2025 TaxPub(DT) 1697 (Del-Trib) |
110
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Maxis International Sdn Bhd (2025) 200 TR (B) 334 (Karn-HC) : 2025 TaxPub(DT) 5432 (Karn-HC) |
102
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ESM Group Inc. v. Dy. CIT (2025) 200 TR (B) 335 (Del-Trib) : 2025 TaxPub(DT) 1528 (Del-Trib) |
103
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - IQVIA Analytics Services (P) Ltd. v. ITO (2025) 200 TR (B) 340 (Bang-Trib) : 2025 TaxPub(DT) 1543 (Bang-Trib) |
108
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Milacron India (P) Ltd. v. DCIT (2025) 200 TR (B) 340 (Ahd-Trib) : 2025 TaxPub(DT) 3520 (Ahd-Trib) |
109
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Natems Solar Power (P) Ltd. v. ITO (2025) 200 TR (B) 336 (Hyd-Trib) : 2025 TaxPub(DT) 3777 (Hyd-Trib) |
105
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Philips India Ltd. v. DCIT (2025) 200 TR (B) 342 (Kol-Trib) : 2025 TaxPub(DT) 1467 (Kol-Trib) |
111
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - SMS Siemag AG v. Addl. DIT/DDIT (2025) 200 TR (B) 334 (Del-Trib) : 2025 TaxPub(DT) 2396 (Del-Trib) |
103
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Stryker Global Technology Centre (P) Ltd. v. Dy. CIT (2025) 200 TR (B) 340 (Del-Trib) : 2025 TaxPub(DT) 2189 (Del-Trib) |
108
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Tektronix (India) (P) Ltd. v. Dy. CIT (2025) 200 TR (B) 337 (Bang-Trib) : 2025 TaxPub(DT) 2323 (Bang-Trib) |
105
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Vodafone Global Services (P) Ltd. v. Asstt. CIT (2025) 200 TR (B) 339 (Pun-Trib) : 2025 TaxPub(DT) 3819 (Pune-Trib) |
108
| >> |
| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Zscaler Inc. v. Dy.CIT (2025) 200 TR (B) 336 (Del-Trib) : 2025 TaxPub(DT) 4716 (Del-Trib) |
104
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