Please wait.... check your browser settings and enable JavaScript...
TR Vol-201 Issue-5, 01-Mar-2026
Page
Go to Page 0
  Heading

Table of Contents

Page    
INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : Supreme Court dismisses appeals challenging Benami Act attachment during IBC moratorium 2 >>   
INCOME TAX : NEWS YOU CAN USE - ICAI : ICAI’s new global networking rules unsettle Big 4, tighten compliance for audit affiliates 3 >>   
INCOME TAX : NEWS YOU CAN USE - ICAI : ICAI notifies global networking guidelines to build large homegrown CA firms 4 >>   
INCOME TAX : NEWS YOU CAN USE - ICAI : ICAI to roll out information systems audit standards this month 5 >>   
INCOME TAX : NEWS YOU CAN USE - EPFO : Govt. to auto credit Rs.30.52 crore in 7.11 lakh inoperative EPFO accounts 5 >>   
INCOME TAX : NEWS YOU CAN USE - MSME : MSMEs should pursue formalisation, maintain credit discipline: RBI Guv 6 >>   
INCOME TAX : NEWS YOU CAN USE - MSME : SBI actively investing in startup-focused funds to strengthen MSME ecosystem, says MD Ravi Ranjan 7 >>   
INCOME TAX : NEWS YOU CAN USE - Tax Collection : Direct tax collection rises 9% to Rs.19.44 lakh crore in April-Feb 7 >>   
INCOME TAX : NEWS YOU CAN USE - GST : Health insurance premiums increase over 27% in January on GST boost 8 >>   
INCOME TAX : NEWS YOU CAN USE - GST : No GST registration required for AMC services driven by the head office: Odisha appellate authority 9 >>   
INCOME TAX : STATUTES - Seeking Stakeholders' Input on the Proposed Income Tax Rules and Related Forms Relating to the Income Tax Act, 2025—Press Release, dtd. 8-2-2026 10 >>   
INCOME TAX : STATUTES - Governments of India and France Sign the Amending Protocol to Amend the India-France Double Taxation Avoidance Convention—Press Release, dtd. 23-2-2026 10 >>   
INCOME TAX : STATUTES - Navigator—Income Tax Forms 11 >>   
INCOME TAX : Practice Update - Deduction of Head Office Expenditure in the Case of Non-Residents—V.K. SUBRAMANI 20 >>   
INCOME TAX : ARTICLES - Print Lost in the Pages – Part – 2 [Revised Return, Reassessment and Updated Return]—SRIVATSAN RANGANATHAN 23 >>   
INCOME TAX : ARTICLES - Certain Incomes Not to be Included in Total Income—Proposal by Finance Bill, 2026—CA. NISHA BHANDARI 26 >>   
INCOME TAX : ARTICLES - Corporate Taxation Vis-a-Vis Finance Bill, 2026—CA. NISHA BHANDARI 32 >>   
INCOME TAX : ARTICLES - Taxation of Income from Undisclosed Sources Vis-a-Vis Finance Bill, 2026—CA. NISHA BHANDARI 36 >>   
INCOME TAX : ARTICLES - Finance Bill, 2026 vis-a-vis Income Tax Act, 2025—CS. PREETI SATYANI 39 >>   
GST : ARTICLES - Dropping of Proceedings Under Section 74 Does not Automatically Abate Proceedings Under Section 122 of CGST Act : Allahabad High Court—CS. SHRUTI TAPARIA 48 >>   
GST : ARTICLES - Comprehensive Analysis of Different Levels of Authorities and Their Jurisdiction Under GST Law—CS. SUMITRA SHARMA 52 >>   
COMPANIES ACT, 2013 : ARTICLES - Directors’ Report for 2024-25 : Latest Changes to be Incorporated—CA. DEEPAK HARWANI 57 >>   
CORPORATE MALFEASANCE : ARTICLES - Beyond the Balance Sheet : The Cascading Impact of Corporate Fraud on Stakeholders and Economic Systems—CS. RAKSHA SANKHLECHA 62 >>   
INCOME TAX : CASE LAW DIGESTS - ACIT v. Benco Finance & Investments (P) Ltd. (2026) 201 TR (A) 611 (Mum-Trib) : 2025 TaxPub(DT) 5313 (Mum-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Anandi v. ITO (2026) 201 TR (A) 632 (Dehrn-Trib) : 2025 TaxPub(DT) 6675 (Dehradun- Trib) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Ankur Rice Industries (P) Ltd. v. ITO (2026) 201 TR (A) 625 (Agra-Trib) : 2025 TaxPub(DT) 6676 (Agra-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Arjun Rishi v. ITO (2026) 201 TR (A) 642 (Del-Trib) : 2025 TaxPub(DT) 5741 (Del-Trib) : (2025) 126 ITR (Trib) 664 (Del-Trib) 102 >>   
INCOME TAX : CASE LAW DIGESTS - Arvind Fashions Ltd. v. Pr. CIT (2026) 201 TR (A) 653 (Ahd-Trib) : 2025 TaxPub(DT) 5167 (Ahd-Trib) 114 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Chhattisgarh Distilleries Ltd. (2026) 201 TR (A) 645 (Rpr-Trib) : 2025 TaxPub(DT) 6211 (Rpr-Trib) 106 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. SMA Goyal Jewellers (P) Ltd. (2026) 201 TR (A) 632 (Del 'C'-Trib) : 2025 TaxPub(DT) 7365 (Del 'G'-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Bharat Patel v. ITO (2026) 201 TR (A) 641 (Raipur-Trib) : 2025 TaxPub(DT) 5556 (Rpr-Trib) 101 >>   
INCOME TAX : CASE LAW DIGESTS - Catherine Jean Chandhok v. Pr.CIT (2026) 201 TR (A) 652 (Del 'G'-Trib) : 2025 TaxPub(DT) 7353 (Del-Trib) 112 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Indra Housing (2026) 201 TR (A) 637 (Mad-HC) : 2025 TaxPub(DT) 6813 (Mad-HC) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Dev Priya Products (P) Ltd. v. Dy. CIT/Asstt. CIT (2026) 201 TR (A) 637 (Del-Trib) : 2025 TaxPub(DT) 5219 (Del-Trib) 97 >>   
INCOME TAX : CASE LAW DIGESTS - Dharampal Satyapal Ltd. v. Asstt.CIT (2026) 201 TR (A) 631 (Del 'A'-Trib) : 2025 TaxPub(DT) 7758 (Del-Trib) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Dharmanandan Developers v. ITO (2026) 201 TR (A) 630 (Ahd-Trib) : 2025 TaxPub(DT) 4605 (Ahd-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Bird Automotive (P) Ltd. (2026) 201 TR (A) 651 (Del 'E'-Trib) : 2025 TaxPub(DT) 7770 (Del 'E'-Trib) 112 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Gujarat Narmada Valley Fertilizer & Chemicals Ltd. (2026) 201 TR (A) 614 (Ahd-Trib) : 2025 TaxPub(DT) 6359 (Ahd-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Kanva Diagnostic Services (P) Ltd. (2026) 201 TR (A) 633 (Bang-Trib) : 2025 TaxPub(DT) 5593 (Bang-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Punjab National Bank (2026) 201 TR (A) 605 (Del-Trib) : 2025 TaxPub(DT) 5592 (Del-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Santosh Shivaji Lad (2026) 201 TR (A) 654 (Bang-Trib) : 2025 TaxPub(DT) 5603 (Bang-Trib) 115 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Sri Chaitanya Educational Committee (2026) 201 TR (A) 607 (Hyd-trib) : 2025 TaxPub(DT) 5585 (Hyd-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - GDG Educational Trust v. Addl. CIT (2026) 201 TR (A) 619 (Del-Trib) : 2025 TaxPub(DT) 5232 (Del-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Geodis Overseas (P) Ltd. v. Asstt. CIT (2026) 201 TR (A) 616 (Del-Trib) : 2025 TaxPub(DT) 6050 (Del-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Gulshan Investment (P) Ltd. v. JCIT (2026) 201 TR (A) 647 (Del-Trib) : 2025 TaxPub(DT) 5480 (Del-Trib) : (2025) 124 ITR (Trib) 649 (Del-Trib) 108 >>   
INCOME TAX : CASE LAW DIGESTS - HDFC ERGO General Insurance Co. Ltd. v. Asstt. CIT (2026) 201 TR (A) 611 (Mum-Trib) : 2025 TaxPub(DT) 5797 (Mum-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - IIFL Samasta Finance Ltd. v. Dy.CIT (2026) 201 TR (A) 622 (Bang-Trib) : 2025 TaxPub(DT) 5232 (Del-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Bharatpuria Finance & Investment Ltd. (2026) 201 TR (A) 626 (Del-Trib) : 2025 TaxPub(DT) 5248 (Del-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Damayanti Ramachandran (2026) 201 TR (A) 613 (Chen-Trib) : 2025 TaxPub(DT) 5836 (Chenn-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Pooja Kedia (2026) 201 TR (A) 628 (JP-Trib) : 2025 TaxPub(DT) 6073 (Jp-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Janki Wind Farm Developers (P) Ltd. v. ITO (2026) 201 TR (A) 650 (Ahm-Trib) : 2025 TaxPub(DT) 5719 (Ahd-Trib) 111 >>   
INCOME TAX : CASE LAW DIGESTS - Jayshree Nilam Patel v. ITO (2026) 201 TR (A) 655 (Ahd-Trib) : 2025 TaxPub(DT) 5712 (Ahd-Trib) 116 >>   
INCOME TAX : CASE LAW DIGESTS - Jignesh Naresh Jariwala v. Dy. DIT (2026) 201 TR (A) 639 (Mum-Trib) : 2025 TaxPub(DT) 6348 (Mum-Trib) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Kandi Friends Educational Trust v. Dy.CIT (2026) 201 TR (A) 605 (Chd-Trib) : 2025 TaxPub(DT) 5807 (Chd-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Lupin Investments (P) Ltd. v. Dy. CIT (2026) 201 TR (A) 626 (Mum-Trib) : 2025 TaxPub(DT) 5285 (Mum-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Mahesh Kumar v. ITO (2026) 201 TR (A) 644 (Del-Trib) : 2025 TaxPub(DT) 5824 (Del-Trib) 105 >>   
INCOME TAX : CASE LAW DIGESTS - Mahesh Ratilal Ganatra v. Dy. CIT (2026) 201 TR (A) 656 (Del 'D'-Trib) : 2025 TaxPub(DT) 7854 (Del 'D'-Trib) 116 >>   
INCOME TAX : CASE LAW DIGESTS - Marvellous Cement (P) Ltd. v. ITO (2026) 201 TR (A) 620 (Del-Trib) : 2025 TaxPub(DT) 5294 (Del-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Milan Electric Corpn. v. ITO (2026) 201 TR (A) 634 (Mum-Trib) : 2025 TaxPub(DT) 5926 (Mum-Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Nagreeka Foils Ltd. v. DCIT (2026) 201 TR (A) 612 (Kol-Trib) : 2025 TaxPub(DT) 5512 (Kol-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Agroha Fincap Ltd. (2026) 201 TR (A) 643 (Del-HC) : 2025 TaxPub(DT) 7294 (Del-HC) 104 >>   
INCOME TAX : CASE LAW DIGESTS - Pratap Singh Rathi v. Pr. CIT (2026) 201 TR (A) 653 (Del-Trib) : 2025 TaxPub(DT) 5550 (Del-Trib) 113 >>   
INCOME TAX : CASE LAW DIGESTS - SAS Infonet (P) Ltd. v. Dy.CIT (2026) 201 TR (A) 610 (Chd-Trib) : 2025 TaxPub(DT) 4615 (Chd-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Shivgad Adyatma Charitable Trust v. ITO (2026) 201 TR (A) 608 (Pun-Trib) : 2025 TaxPub(DT) 6368 (Pune-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Shri Umiya Mataji Ishver Ramji Annakshetra Trust v. CIT(E) (2026) 201 TR (A) 635 (Rajkot-Trib) : 2025 TaxPub(DT) 5563 (Rkt-Trib) 96 >>   
INCOME TAX : CASE LAW DIGESTS - Signatureglobal India Ltd. v. Dy. CIT (2026) 201 TR (A) 649 (Del-Trib) : 2025 TaxPub(DT) 5397 (Del-Trib) 109 >>   
INCOME TAX : CASE LAW DIGESTS - State Bank of India v. Jt. CIT (2026) 201 TR (A) 610 (Bang-Trib) : 2025 TaxPub(DT) 6194 (Bang-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Surya Land Developers v. ITO (2026) 201 TR (A) 640 (Rpr-Trib) : 2025 TaxPub(DT) 5578 (Rpr-Trib) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Tejsingh Dhansingh Rajpurohit v. ITO (2026) 201 TR (A) 629 (Mum-Trib) : 2025 TaxPub(DT) 5639 (Mum-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Yogesh Mutha v. ITO (2026) 201 TR (A) 625 (JP-Trib) : 2025 TaxPub(DT) 6817 (Jp-Trib) 85 >>   
Copyright © Cyber Knowledge Products - Tax Publishers, Jodhpur