| INCOME TAX : NEWS YOU CAN USE - Capital Gains : Govt. notifies capital gains scheme, expands digital payment options |
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| INCOME TAX : NEWS YOU CAN USE - Income Tax Return : New ITR forms under Income Tax Act 2025 to be notified by January; CBDT |
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| INCOME TAX : NEWS YOU CAN USE - MSMEs : Govt set to relax quality control order norms for MSMEs in bid to ease burden of compliance |
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| INCOME TAX : NEWS YOU CAN USE - NCLT : NCLT’s scope needs a rethink |
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| INCOME TAX : NEWS YOU CAN USE - Start Ups : Startups attend Budget consultations for the first time; capital markets demand tax cuts |
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| INCOME TAX : NEWS YOU CAN USE - Tax Collection : Net direct tax collection grew by 7% in April-November |
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| INCOME TAX : NEWS YOU CAN USE - MCA : MCA initiated moves to finalise ‘qualitative and quantitative thresholds’ for large digital cos under proposed law |
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| INCOME TAX : NEWS YOU CAN USE - GST : New GST rates help cut Oct inflation by 85 bps to record low 0.25% |
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| INCOME TAX : STATUTES - Order Under Clause (iia) of Sub-Section (1) of Section 35 of the Income Tax Act, 1961 r/w Rule 5F of the Income Tax Rules 1962—Notification No. 04/2025, dtd. 11/12-11-2025 [F.No. PCCIT(E)/Notification u/s 35(1)(iia)/04/2025/2629] |
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| INCOME TAX : STATUTES - Additional Bank Branches Authorised to Maintain Accounts Under Capital Gains Account Scheme, 1988—Notification F. No. 162/2025, dtd. 19-11-2025 [F. No. 370142/23/2024-TPL] |
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| INCOME TAX : STATUTES - CBDT Chairman Shri Ravi Agrawal inaugurates Taxpayers’ Lounge at the India International Trade Fair (IITF), 2025, highlighting taxpayers as partners in nation-building—Press Release, dtd. 17-11-2025 |
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| INCOME TAX : STATUTES - Capital Gains Accounts (Second Amendment) Scheme, 2025—Notification F. No. 161/2025, dtd. 19-11-2025 [F. No. 370142/23/2024-TPL] |
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| INCOME TAX : PRACTICE UPDATE - Inter Se Relationship Between Sections 43CA, 47, 50C and 56(2)(x)—V.K. SUBRAMANI |
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| INCOME TAX : ARTICLES - Tax Rate on Long Term Capital Gain in Case of Companies Opting for Lower Tax Regime—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Copy Paste and Missing The Big Picture—Income Tax Act, 2025—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - The Continuity Principle in Tax Relief : Section 89A and the Non-Repetitive Nature of Form 10EE—CS. AYUSH RATHI |
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| GST : ARTICLES - Mandatory Input Service Distributor Registration : A Paradigm Shift in GST Compliance from 1-4-2025—ACS. SHRUTI PHOPHALIYA |
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| GST : ARTICLES - GST on Online Gaming—An Overview—CS. SUMITRA SHARMA |
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| GST : ARTICLES - Assessment Order Must Be Within Strict Boundaries of Show Cause Notice—VINEET TIWARI |
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| COMPANIES ACT, 2013 : ARTICLES - MCA V3 Portal Revolutionizes Annual Filing : Major Changes to Forms MGT-7A & AOC-4 for 2025 Compliance—CS. PRAGYA LALWANI |
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| COMPANIES ACT, 2013 : ARTICLES - Can a Virtual Office Become Registered Office of a Company—CA. DEEPAK HARWANI |
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| IPR : ARTICLES - Trademark Registration Made Easy : A Practical Guide for Indian Businesses—CS. PRAGYA LALWANI |
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| INCOME TAX : CASE LAW DIGESTS - AA531 Kesarimangalam Primary Agricultural Co-op. Credit Society Ltd. v. ITO (2025) 200 TR (A) 540 (Chen-Trib) : 2025 TaxPub(DT) 1472 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ameeta Goyal v. Assessment Unit of Income Tax & Ors. (2025) 200 TR (A) 549 (Del-HC) : 2025 TaxPub(DT) 1936 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Amway India Enterprises (P) Ltd. v. AO, NFAC (2025) 200 TR (A) 539 (Del-Trib) : 2025 TaxPub(DT) 2686 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Annadurai Balakrishnan v. ITO (2025) 200 TR (A) 533 (Chennai-Trib) : 2025 TaxPub(DT) 93 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Arjun Sawhny v. National Faceless Appeal Centre (NFAC) (2025) 200 TR (A) 520 (Del-Trib) : 2025 TaxPub(DT) 743 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Hira Technologies (P) Ltd. (2025) 200 TR (A) 535 (Mum-Trib) : 2025 TaxPub(DT) 1487 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Piramal Fund Management (P) Ltd. (2025) 200 TR (A) 531 (Mum-Trib) : 2025 TaxPub(DT) 2132 (Mum-Trib) : (2025) 212 ITD 389 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Riya Travel & Tours (India) (P) Ltd. (2025) 200 TR (A) 553 (Mum-Trib) : 2025 TaxPub(DT) 1814 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sankalp IN (2025) 200 TR (A) 550 (Ahd-Trib) : 2025 TaxPub(DT) 1136 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Centre for the Study of Social Change v. ITO(E) (2025) 200 TR (A) 523 (Mum-Trib) : 2025 TaxPub(DT) 3868 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Cognizant Technology Solutions India (P) Ltd. v. Asstt. CIT (2025) 200 TR (A) 520 (Chen-Trib) : 2025 TaxPub(DT) 3449 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Commissioner (Exemption) v. Indian Broadcasting Foundation (2025) 200 TR (A) 522 (Del-HC) : 2025 TaxPub(DT) 1966 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - CREST Speciality Resins (P) Ltd. v. Asstt. CIT (2025) 200 TR (A) 527 (Ahd-Trib) : 2025 TaxPub(DT) 3451 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dediyasan Industrial Co-op. Credit Society Ltd. v. Dy. CIT (2025) 200 TR (A) 546 (Guj-HC) : 2025 TaxPub(DT) 1508 (Guj-HC) : (2025) 473 ITR 347 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Della Foundation v. CIT (2025) 200 TR (A) 524 (Mum 'D'-Trib) : 2025 TaxPub(DT) 2558 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Adarsh Foundation (2025) 200 TR (A) 523 (Ahd-Trib) : 2025 TaxPub(DT) 114 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. B. Braun Medical India (P) Ltd. (2025) 200 TR (A) 534 (Mum-Trib) : 2025 TaxPub(DT) 1062 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. House of Anita Dongre (P) Ltd. (2025) 200 TR (A) 552 (Mum-Trib) : 2025 TaxPub(DT) 2598 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Eppeltone Engineers (P) Ltd. v. Asstt. CIT (2025) 200 TR (A) 534 (Del-Trib) : 2025 TaxPub(DT) 1329 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Essar Shipping Ltd. v. Dy. CIT (2025) 200 TR (A) 525 (Mum-Trib) : 2025 TaxPub(DT) 3457 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Feedertech Pte. Ltd. v. Asstt. CIT (2025) 200 TR (A) 545 (Mum-Trib) : 2025 TaxPub(DT) 1767 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - GHR Educational Foundation v. CIT(E) (2025) 200 TR (A) 521 (Nag-Trib) : 2025 TaxPub(DT) 1531 (Nag-Trib) : (2025) 125 ITR (Trib) 164 (Nag-Trib) : (2025) 211 ITD 684 (Nag-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Girishkumar Jamnadas Bhalodiya Kishan v. ITO (2025) 200 TR (A) 538 (Rjk-Trib) : 2025 TaxPub(DT) 2316 (Rkt-Trib) : (2025) 212 ITD 249 (Rkt-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Inter Continental Hotels Group (India) (P) Ltd. v. Asstt. CIT (2025) 200 TR (A) 544 (Del-Trib) : 2025 TaxPub(DT) 2095 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - International Seaport Dredging (P) Ltd. v. DCIT/JCIT (2025) 200 TR (A) 532 (Chen-Trib) : 2025 TaxPub(DT) 3492 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Involute Engineering (P) Ltd. v. Dy. CIT (2025) 200 TR (A) 518 (Del-Trib) : 2025 TaxPub(DT) 3764 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. GLO-Tech Enterprises (P) Ltd. (2025) 200 TR (A) 542 (Del-Trib) : 2025 TaxPub(DT) 2270 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Royal Factory Farming (P) Ltd. (2025) 200 TR (A) 536 (Del-Trib) : 2025 TaxPub(DT) 950 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kesar Terminals & Infrastructure Ltd. v. Dy. CIT (2025) 200 TR (A) 547 (Bom-HC) : 2025 TaxPub(DT) 795 (Bom-HC) : (2025) 474 ITR 498 (Bom) |
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| INCOME TAX : CASE LAW DIGESTS - Mcleod Russel India Ltd. v. Asstt. CIT (2025) 200 TR (A) 525 (Kol-Trib) : 2025 TaxPub(DT) 5027 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Meenamani Ganga Builder LLP v. Asstt. CIT (2025) 200 TR (A) 542 (Pun-Trib) : 2025 TaxPub(DT) 1108 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Milestone Finvest Ltd. v. Asstt. CIT (2025) 200 TR (A) 538 (Mum-Trib) : 2025 TaxPub(DT) 1567 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - New India Assurance Co. Ltd. v. Asstt. CIT (2025) 200 TR (A) 519 (Mum-Trib) : 2025 TaxPub(DT) 2540 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Northern Arc Investment Managers Pvt. Ltd. v. Dy. DIT & Ors. (2025) 200 TR (A) 543 (Mad-HC) : 2025 TaxPub(DT) 476 (Mad-HC) : (2025) 472 ITR 154 (Mad) |
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| INCOME TAX : CASE LAW DIGESTS - Piyush Suppliers (P) Ltd. v. ITO (2025) 200 TR (A) 537 (Kol-Trib) : 2025 TaxPub(DT) 1802 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Property Plus Realtors v. UOI & Ors. (2025) 200 TR (A) 556 (Del-HC) : 2025 TaxPub(DT) 836 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Raj Rani v. ITO (2025) 200 TR (A) 537 (Chd-Trib) : 2025 TaxPub(DT) 969 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Raj Shyama Construction (P) Ltd. v. Dy. CIT (2025) 200 TR (A) 550 (Del-Trib) : 2025 TaxPub(DT) 1113 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Royal Led Equipments (P) Ltd. v. Ch. CIT (2025) 200 TR (A) 540 (Guj-HC) : 2025 TaxPub(DT) 2004 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Rudra Buildwell Projects (P) Ltd. v. Dy. CIT (2025) 200 TR (A) 555 (Del-Trib) : 2025 TaxPub(DT) 845 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - SBS Biotech Unit II v. Pr. CIT (2025) 200 TR (A) 554 (Chand-Trib) : 2025 TaxPub(DT) 1411 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sejal Jewellary & Anr. v. UOI & Ors. (2025) 200 TR (A) 548 (Bom-HC) : 2025 TaxPub(DT) 1412 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Shared Assessments LLC v. Dy. CIT (2025) 200 TR (A) 545 (Del-Trib) : 2025 TaxPub(DT) 9 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shilpa Shetty Kundra v. Dy. CIT (2025) 200 TR (A) 555 (Mum 'B'-Trib) : 2025 TaxPub(DT) 2422 (Mum-Trib) : (2025) 212 ITD 173 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shri Guru Hargobind Sahib Charitable Trust v. Central Board of Direct Taxes & Ors. (2025) 200 TR (A) 520 (P&H-HC) : 2025 TaxPub(DT) 1823 (P&H-HC) : (2025) 473 ITR 580 (P&H) |
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| INCOME TAX : CASE LAW DIGESTS - SIEL Ltd. v. Dy. CIT (2025) 200 TR (A) 519 (Del-Trib) : 2025 TaxPub(DT) 2395 (Del-Trib) : (2025) 123 ITR (Trib) 599 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Strides Pharma Science Ltd. v. ITO (2025) 200 TR (A) 527 (Mum-Trib) : 2025 TaxPub(DT) 2188 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sudha Surana v. ITO (2025) 200 TR (A) 547 (Kol-Trib) : 2025 TaxPub(DT) 2039 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Thermo Fisher Scientific India (P) Ltd. v. Dy. CIT (2025) 200 TR (A) 526 (Mum-Trib) : 2025 TaxPub(DT) 5604 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tijariapolypipes Ltd. v. Dy. CIT (2025) 200 TR (A) 546 (JP-Trib) : 2025 TaxPub(DT) 887 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - United Capital Partners India (P) Ltd. v. Pr. CIT (2025) 200 TR (A) 518 (Mad-HC) : 2025 TaxPub(DT) 814 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - V.S. Finance Ltd. v. CIT & Ors. (2025) 200 TR (A) 548 (All-HC) : 2025 TaxPub(DT) 2231 (All-HC) : (2025) 473 ITR 722 (All) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Amway India Enterprises (P) Ltd. v. AO, NFAC (2025) 200 TR (B) 564 (Del-Trib) : 2025 TaxPub(DT) 2686 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asandas & Sons (P) Ltd. v. Dy. CIT (2025) 200 TR (B) 576 (Ahd-Trib) : 2025 TaxPub(DT) 4773 (Ahd-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Asstt. CIT v. Orient Green Power Co. Ltd. (2025) 200 TR (B) 564 (Chen-Trib) : 2025 TaxPub(DT) 3589 (Chenn-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - CIT v. Urban Ladder Home Decor Solutions (P) Ltd. (2025) 200 TR (B) 579 (Karn-HC) : 2025 TaxPub(DT) 1209 (Karn-HC) : (2025) 475 ITR 518 (Karn) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Cognizant Technology Solutions India (P) Ltd. v. Asstt. CIT (2025) 200 TR (B) 578 (Chen-Trib) : 2025 TaxPub(DT) 3449 (Chenn-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Coursera Inc. v. Asstt. CIT (2025) 200 TR (B) 562 (Del-Trib) : 2025 TaxPub(DT) 3740 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. Belgacom International Carrier Services SA (2025) 200 TR (B) 558 (Karn-HC) : 2025 TaxPub(DT) 6665 (Karn-HC) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Dy. CIT v. HSBC Bank PLC (2025) 200 TR (B) 558 (Mum-Trib) : 2025 TaxPub(DT) 5776 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Edwards Lifesciences (India) (P) Ltd. v. Asstt. CIT (2025) 200 TR (B) 577 (Mum-Trib) : 2025 TaxPub(DT) 5472 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Ernst & Young U.S. LLP v. Asstt. CIT (2025) 200 TR (B) 562 (Del-Trib) : 2025 TaxPub(DT) 5781 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Essar Shipping Ltd. v. Dy. CIT (2025) 200 TR (B) 565 (Mum-Trib) : 2025 TaxPub(DT) 3457 (Mum-Trib) |
101
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Inter Continental Hotels Group (India) (P) Ltd. v. Asstt. CIT (2025) 200 TR (B) 571 (Del-Trib) : 2025 TaxPub(DT) 2095 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - International Air Transport Association v. Dy. CIT (2025) 200 TR (B) 559 (Mum-Trib) : 2025 TaxPub(DT) 3763 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - International Seaport Dredging (P) Ltd. v. DCIT/JCIT (2025) 200 TR (B) 568 (Chen-Trib) : 2025 TaxPub(DT) 3492 (Chenn-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Invesco U.K. Ltd. Holding Co. (US) Inc. v. Asstt. CIT (2025) 200 TR (B) 561 (Del-Trib) : 2025 TaxPub(DT) 2273 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ITO v. Unitedlex India (P) Ltd. (2025) 200 TR (B) 579 (Bang-Trib) : 2025 TaxPub(DT) 3086 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - KGK Creations (P) Ltd. v. Jurisdiction Assessing Officer (JAO) (2025) 200 TR (B) 567 (Mum-Trib) : 2025 TaxPub(DT) 2106 (Mum-Trib) |
103
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Mcleod Russel India Ltd. v. Asstt. CIT (2025) 200 TR (B) 569 (Kol-Trib) : 2025 TaxPub(DT) 5027 (Kol-Trib) |
106
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Michael Page International Pte. Ltd. v. Dy. CIT (2025) 200 TR (B) 561 (Mum-Trib) : 2025 TaxPub(DT) 3519 (Mum-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pr. CIT v. D Light Energy (P) Ltd. (2025) 200 TR (B) 575 (Del-HC) : 2025 TaxPub(DT) 1669 (Del-HC) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Rajasthan Prime Steel Processing Center (P) Ltd. v. Dy. CIT (2025) 200 TR (B) 568 (Del-Trib) : 2025 TaxPub(DT) 2164 (Del-Trib) |
104
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Shakti Hormann (P) Ltd. v. Asstt. CIT (2025) 200 TR (B) 566 (Hyd-Trib) : 2025 TaxPub(DT) 2714 (Hyd-Trib) |
102
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sheladia Associates Inc. v. ADIT (2025) 200 TR (B) 578 (Hyd-Trib) : 2025 TaxPub(DT) 3676 (Hyd-Trib) |
115
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - SSNC Fin Tech Services India (P) Ltd. v. Dy.CIT (2025) 200 TR (B) 571 (Hyd-Trib) : 2025 TaxPub(DT) 5573 (Hyd-Trib) |
108
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Suchi Agarwal v. ITO (2025) 200 TR (B) 563 (Del-Trib) : 2025 TaxPub(DT) 1838 (Del-Trib) |
100
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Thermo Fisher Scientific India (P) Ltd. v. Dy. CIT (2025) 200 TR (B) 570 (Mum-Trib) : 2025 TaxPub(DT) 5604 (Mum-Trib) |
106
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