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  TABLE OF CONTENTS  

LATEST ADDITIONS: 19-04-2024

05-04-2024  SLP
PRINCIPAL COMMISSIONER OF INCOME TAX vs. KISHORE KUMAR MOHAPATRA
08-04-2024  Reports
PANKAJ KAILASH AGARWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
14-03-2024  Reports
NATIONAL STOCK EXCHANGE INVESTOR PROTECTION FUND TRUST vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) & ORS.
15-12-2023  ITAT
ARIFF & CO. vs. ASSISTANT COMMISSIONER OF INCOME TAX
05-04-2024  ITAT
GE HEALTHCARE FINLAND OY vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)
20-03-2024  Reports
ZICOM SAAS (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
16-04-2024  Reports
SUNSHINE CAPITAL LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX & ORS.
19-03-2024  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. PARAMOUNT PROPBUILD (P) LTD.
21-02-2024  ITAT
AJIT CHANDRASHEKAR DIGHE vs. DEPUTY COMMISSIONER OF INCOME TAX
08-04-2024  ITAT
AAYODHYA JAJRA vs. COMMISSIONER OF INCOME TAX (APPEALS)

  NOT YET PUBLISHED  

Judgments

116-04-2024

SUNSHINE CAPITAL LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX & ORS.


HIGH COURT OF DELHI
ss. 153(3) & 240
208-04-2024

PANKAJ KAILASH AGARWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF BOMBAY
ss. 80-IC & 119(1)(B), s. 154
320-03-2024

ZICOM SAAS (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX & ORS.


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, s. 144 r/w ss. 147, 148, 274 & 271(1)(c); Constitution of India Art. 226
419-03-2024

PRINCIPAL COMMISSIONER OF INCOME TAX vs. PARAMOUNT PROPBUILD (P) LTD.


HIGH COURT OF DELHI
ss. 263 & 263(1), Expln. 2
611-03-2024

BIC CELLO (INDIA) (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF BOMBAY
ss. 147, proviso, 148 & 151
727-02-2024

BSIFS (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, ss. 147 & 148
819-02-2024

PRINCIPAL COMMISSIONER OF INCOME TAX vs. ARNAV GOYAL


HIGH COURT OF RAJASTHAN
Income-Tax Act, 1961, s. 260A
903-11-2023

DEPUTY COMMISSIONER OF INCOME-TAX vs. BHARAT JAYANTILAL PATEL


SUPREME COURT OF INDIA
Income-Tax Act, 1961, ss. 2(47), 147 & 148
1030-10-2023

PRINCIPAL COMMISSIONER OF INCOME-TAX vs. HADOTI PUNJ VIKAS LTD.


SUPREME COURT OF INDIA
Income-Tax Act, 1961, s. 68
1105-10-2023

S. ARPUTHARAJ vs. DEPUTY COMMISSIONER OF INCOME-TAX


HIGH COURT OF MADRAS
Income-Tax Act, 1961, s. 276CC
1203-10-2023

PALCO RECYCLE INDUSTRIES LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF GUJARAT
Income-Tax Act, 1961, s. 148

ITAT Orders

110-04-2024

CHOUDHARY CHHAGAN LAL & SONS vs. INCOME TAX OFFICER


ITAT, JODHPUR BENCH
s. 37(1), s. 40(a)(i)
208-04-2024

AAYODHYA JAJRA vs. COMMISSIONER OF INCOME TAX (APPEALS)


ITAT, JODHPUR BENCH
s. 68
305-04-2024

GE HEALTHCARE FINLAND OY vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)


ITAT, KOLKATA 'C' BENCH
Double Taxation Avoidance Agreement between India & Finland, art. 11; ss. 90 & 92C, s. 92C
421-03-2024

PUNAM KANWAR BHATI vs. INCOME TAX OFFICER


ITAT, JODHPUR BENCH
ss. 270A & 270AA
521-03-2024

M.S. HOSTEL vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, AHMEDABAD 'A' BENCH
s. 40A(2)
719-03-2024

TJR PROPERTIES (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX*


ITAT, CHANDIGARH ‘B’ BENCH
s. 153A
818-03-2024

GIRDHARI LAL vs. INCOME TAX OFFICER


ITAT, JODHPUR BENCH
s. 37(1)
1029-02-2024

DEPUTY COMMISSIONER OF INCOME TAX vs. WELSPUN STEEL LTD.


ITAT, MUMBAI 'G' BENCH
s. 45, s. 14A, ss. 14A & 115JB
1121-02-2024

AJIT CHANDRASHEKAR DIGHE vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, MUMBAI 'A' BENCH
s. 199
1215-12-2023

ARIFF & CO. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, CHENNAI 'C' BENCH
s. 36(1)(iii)

Circulars

127-03-2024

Board’s F. No. 225/196/2023-ITA.II, dt. 27th March, 2024


Order under 138(1)(a) of the 1961
219-03-2024

DGIT(S) e-Verification Instruction No. 2(i) of 2024, dt. 19th March, 2024


Sub. : Instructions to the AOs for initiating proceedings u/s 147 of IT Act, 1961 in e- Verification cases—Reg.
413-03-2024

Board’s F. No. 225/5/2021-ITA-II, dt. 13th March, 2024


Subject : Order under 119 of the 1961—Reg.
507-03-2024

Circular No. 4 of 2024, dt. 7th March, 2024


Sub. : Ex-post facto extension of due date for filing Form No. 26QE which was required to be filed during the period 01.07.2022 to 28.02.2023 (pertaining to F.Y. 2022-23)—Reg.
706-03-2024

Circular No. 3 of 2024, dt. 6th March, 2024


Sub. : Circular under 119 of the 1961—Reg.
805-03-2024

Circular No. 2 of 2024, dt. 5th March, 2024


Sub. : Order under 119 of the 1961—Reg.
901-03-2024

Board’s F. No. 225/132/2023/ITA-II, dt. 1st March, 2024


Order under 119 of the 1961—Processing of returns of income validly filed electronically with refund claims under 143(1) of the 1961 beyond the prescribed time limits in non-scrutiny cases—Regd.

Notifications

109-04-2024

Notification No. 38 of 2024/S.O. 1651(E), dt. 9th April, 2024


Sec. 35(1)(ii) of the IT Act, 1961
331-03-2024

DGIT(S) Notification No. 2 of 2024-Time limit for verification of return of income after uploading—Reg., dt. 31st March, 2024


Subject : Time limit for verification of return of income after uploading—Reg.
427-03-2024

Notification No. 37 of 2024/G.S.R. 233(E), dt. 27th March, 2024


Income-tax (Fifth Amendment) Rules, 2024
526-03-2024

Notification No. 36 of 2024/S.O. 1545(E), dt. 26th March, 2024


Sec. 10(46) of the IT Act, 1961
622-03-2024

Notification No. 35 of 2024/S.O. 1538(E), dt. 22nd March, 2024


Sec. 138 of the IT Act, 1961
719-03-2024

Notification No. 34 of 2024/G.S.R. 223(E), dt. 19th March, 2024


Corrigenda of Income-tax (Fourth Amendment) Rules, 2024
815-03-2024

Notification No. 32 of 2024/S.O. 1413(E), dt. 15th March, 2024


Sec. 10(22B) of the IT Act, 1961
913-03-2024

Notification No. 29 of 2024/S.O. 1324(E), dt. 13th March, 2024


Sec. 35(1)(ii) of the IT Act, 1961
1013-03-2024

Notification No. 30 of 2024/S.O. 1325(E), dt. 13th March, 2024


Sec. 35(1)(ii) of the IT Act, 1961
1113-03-2024

Notification No. 31 of 2024/S.O. 1326(E), dt. 13th March, 2024


Sec. 35(1)(ii) of the IT Act, 1961
1226-02-2024

DGIT(S) Notification No. 1 of 2024, dt. 26th Feb., 2024


Specifying Forms, returns, statements, reports, orders, by whatever name called, prescribed in Appendix-II to be furnished electronically under sub-rule (1) and sub-rule (2) of rule 131 of the Income-tax Rules, 1962

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