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  TABLE OF CONTENTS  

LATEST ADDITIONS: 18-03-2024

15-03-2024  Notifications
Notification No. 32 of 2024/S.O. 1413(E), dt. 15th March, 2024
04-03-2024  ITAT
MAZI SAINIK NAGARI SAHAKARI PATSANSTHA vs. INCOME TAX OFFICER
28-02-2024  ITAT
PENNAR INDUSTRIES LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX*
11-03-2024  Reports
KALPITA ARUN LANJEKAR vs. INCOME TAX OFFICER
05-02-2024  Reports
UNIQUE TRADING COMPANY vs. INCOME TAX OFFICER
03-08-2023  Reports
SAMTEL GLASS LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX & ANR.
11-03-2024  SLP
ASSISTANT COMMISSIONER OF INCOME TAX vs. ORISSA POWER GENERATION CORPORATION LTD.
26-02-2024  ITAT
ABU DHABI INVESTMENT AUTHORITY vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)
04-03-2024  ITAT
FLEXSIN TECHNOLOGIES (P) LTD. vs. INCOME TAX OFFICER
25-01-2024  Reports
COMMISSIONER OF INCOME TAX vs. GOPAL SHARMA
03-01-2024  Reports
VIJAYKUMAR POORNIMA vs. ADDITIONAL COMMISSIONER OF INCOME TAX & ORS.

  NOT YET PUBLISHED  

Judgments

113-03-2024

INDIAN NATIONAL CONGRESS vs. DEPUTY COMMISSIONER OF INCOME TAX & ORS.


HIGH COURT OF DELHI
ss. 220 & 226(3)
211-03-2024

KALPITA ARUN LANJEKAR vs. INCOME TAX OFFICER


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, ss. 148A(b) & 148A(d)
328-02-2024

GODREJ INDUSTRIES LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF BOMBAY
ss. 148, 148A & 149
405-02-2024

UNIQUE TRADING COMPANY vs. INCOME TAX OFFICER


HIGH COURT OF BOMBAY
ss. 276C & 278B
525-01-2024

COMMISSIONER OF INCOME TAX vs. GOPAL SHARMA


HIGH COURT OF CALCUTTA
Income-Tax Act, 1961, s. 263 r/w s. 260A
603-01-2024

VIJAYKUMAR POORNIMA vs. ADDITIONAL COMMISSIONER OF INCOME TAX & ORS.


HIGH COURT OF MADRAS
Constitution of India, Art. 226; Income-Tax Act, 1961, s. 147 r/w ss. 144B & 221
710-10-2023

THORAPADI URBAN CO-OPERATIVE CREDIT SOCIETY LTD. & ANR. vs. INCOME TAX OFFICER


HIGH COURT OF MADRAS
Constitution of India Art. 226; Income-Tax Act, 1961, ss. 148A(b) and (d) & 148
812-09-2023

KOA INVESTMENT LTD. vs. INCOME TAX OFFICER


HIGH COURT OF DELHI
ss. 147, proviso & 148
903-08-2023

SAMTEL GLASS LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF DELHI
Income-Tax Act, 1961, s. 28(i) r/w s. 260
1007-07-2023

MAA MAHAMAYA INDUSTRIES LTD. vs. INCOME TAX SETTLEMENT COMMISSION


SUPREME COURT OF INDIA
Income-Tax Act, 1961, s. 245C r/w s. 245D
1106-07-2023

PRINCIPAL COMMISSIONER OF INCOME TAX vs. STATE BANK OF INDIA


SUPREME COURT OF INDIA
Income-Tax Act, 1961, s. 40A(9)
1203-07-2023

COMMISSIONER OF INCOME TAX vs. WESTIN HOTEL MANAGEMENT LP


SUPREME COURT OF INDIA
Double Taxation Avoidance Agreement between India and USA, art. 12; Income-Tax Act, 1961, s. 9(1)(vii)

ITAT Orders

111-03-2024

SIEMENS INTERNATIONAL TRADING LTD. vs. INCOME TAX OFFICER*


ITAT, DELHI 'D' BENCH
s. 199(1)
204-03-2024

FLEXSIN TECHNOLOGIES (P) LTD. vs. INCOME TAX OFFICER


ITAT, DELHI 'G' BENCH
s. 4 r/w s. 145
304-03-2024

MAZI SAINIK NAGARI SAHAKARI PATSANSTHA vs. INCOME TAX OFFICER


ITAT, PUNE 'SMC' BENCH
s. 80P(2)(d)
428-02-2024

PENNAR INDUSTRIES LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX*


ITAT, HYDERABAD 'B' BENCH
s. 37(1), ss. 36(1)(va), 43B & 2(24)(x), ss. 37(1)/43B
526-02-2024

ABU DHABI INVESTMENT AUTHORITY vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)


ITAT, MUMBAI 'I' BENCH
Double Taxation Avoidance Agreement between India & UAE, art. 24; s. 90
623-02-2024

SREE NAVALADIYAN FINANCE vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, CHENNAI 'B' BENCH
ss. 271(1)(c) & 274
723-02-2024

T.R. PACHAMUTHU vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, CHENNAI 'A' BENCH
s. 68
820-02-2024

VARDHANAPU MANIKUMARI L/R OF (LATE) EARNEST CHRISTOPHER vs. INCOME TAX OFFICER


ITAT, VISAKHAPATNAM BENCH
ss. 56, 143(3) r/w s. 147; 251(1)(9)
920-02-2024

MADAN MOHAN MISHRA vs. INCOME TAX OFFICER


ITAT, MUMBAI 'D' BENCH
s. 10(1), s. 54F
1005-02-2024

SARVA CAPITAL LLC vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, DELHI 'D' BENCH
s. 90 r/w s. 45; DTAA between India and Mauritius Art. 13(4)
1129-01-2024

HITCHINTAK SAHAKARI RIN SAMITI vs. INCOME TAX OFFICER


ITAT, RAIPUR 'SMC ' BENCH
ss. 251(1)(a) & (b); Expln. to s. 251(2)
1225-01-2024

AMIT JALANI L/H OF LATE L. N. JALANI vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, JODHPUR BENCH
s. 69 r/w s. 153A

Circulars

113-03-2024

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


Subject : Order under 119 of the 1961—Reg.
207-03-2024

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.
406-03-2024

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


Sub. : Circular under 119 of the 1961—Reg.
505-03-2024

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


Sub. : Order under 119 of the 1961—Reg.
601-03-2024

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.
1028-12-2023

Circular No. 20 of 2023, dt. 28th Dec., 2023


Sub. : Guidelines under sub-(4) of 194-O of the Income-tax Act 1961 ("the Act")—Reg.
1123-10-2023

Circular No. 19 of 2023, dt 23rd Oct., 2023


Sub. : Condonation of delay under 119(2)(b) of the 1961 in filing of Form No. 10-IC for Assessment Year 2021-22 - Reg.
1220-10-2023

Circular No. 18 of 2023, dt. 20th Oct., 2023


Order under 119 of the Income-tax Act

Notifications

115-03-2024

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


Sec. 10(22B) of the IT Act, 1961
213-03-2024

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


Sec. 35(1)(ii) of the IT Act, 1961
313-03-2024

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


Sec. 35(1)(ii) of the IT Act, 1961
413-03-2024

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


Sec. 35(1)(ii) of the IT Act, 1961
507-03-2024

Notification No. 28 of 2024/S.O. 1135(E), dt. 7th March, 2024


Sec. 197A(1F) of the IT Act, 1961
701-03-2024

Notification No. 25 of 2024/S.O. 999(E), dt. 1st March, 2024


Sec. 10(46) of the IT Act, 1961
801-03-2024

Notification No. 26 of 2024/S.O. 1000(E), dt. 1st March, 2024


Sec. 10(46) of the IT Act, 1961
901-03-2024

Notification No. 24 of 2024/G.S.R 153(E), dt. 1st March, 2024


Income-tax (Third Amendment) Rules, 2024
1026-02-2024

Notification No. 23 of 2024/S.O. 859(E), dt. 26th Feb., 2024


Sec. 35(1)(ii) of the IT Act, 1961
1121-02-2024

Notification No. 22 of 2024/G.S.R. 120(E), dt. 21st Feb., 2024


Corrigendum of Income-tax (Amendment) Rules, 2024 called Income-tax (Second Amendment) Rules, 2024
1231-01-2024

Notification No. 19 of 2024/G.S.R. 83(E), dt. 31st Jan., 2024


Income-tax (Amendment) Rules, 2024*

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