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  TABLE OF CONTENTS  

LATEST ADDITIONS: 23-02-2024

30-01-2024  SLP
PRINCIPAL COMMISSIONER OF INCOME TAX vs. MODICARE LTD.
29-01-2024  Reports
COMMISSIONER OF INCOME TAX & ANR. vs. NOIDA GOLF COURSE SOCIETY (REGD)
14-06-2023  Reports
DIVINE CHEMTEC LTD. vs. INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTER DELHI
15-01-2024  ITAT
BABA KISHAN DASSS EDUCATION & CHARITABLE SOCIETY vs. INCOME TAX OFFICER (EXEMPTIONS)
23-08-2023  ITAT
DEPUTY COMMISSIONER OF INCOME TAX vs. TAKSHASHILA GRUH NIRMAN (P) LTD.
04-09-2023  ITAT
ARCHANA RAJENDRA MALU vs. INCOME TAX OFFICER
20-09-2023  ITAT
TUMKUR MINERALS (P) LTD. vs. JOINT COMMISSIONER OF INCOME TAX
20-09-2023  ITAT
BHARAT ELECTRONICS LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX
29-01-2024  Reports
GRI TOWERS INDIA (P) LTD. vs. UNION OF INDIA & ANR.
09-02-2024  Reports
ARATI MARKETING (P) LTD. vs. UNION OF INDIA & ORS.*
26-12-2023  ITAT
REUTERS ASIA PACIFIC LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX
05-02-2024  ITAT
VIJAY SHANKAR vs. INCOME TAX OFFICER
26-09-2023  ITAT
ASHISH AGRAWAL vs. INCOME TAX OFFICER
18-09-2023  ITAT
INCOME TAX OFFICER (EXEMPTION) vs. LAXMINARAYAN MANDIR TRUST
14-09-2023  ITAT
SAROJ BAID vs. INCOME TAX OFFICER
13-09-2023  ITAT
7 HORSES HOSPITALITY LLP vs. INCOME TAX OFFICER

  NOT YET PUBLISHED  

Judgments

114-02-2024

PRINCIPAL COMMISSIONER OF INCOME TAX vs. AARTI PROJECTS & CONSTRUCTIONS


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, s. 80-IB(10) r/w s. 260A
209-02-2024

ARATI MARKETING (P) LTD. vs. UNION OF INDIA & ORS.*


HIGH COURT OF CALCUTTA
ss. 148, 148A, 149 & 151; Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, s. 3
330-01-2024

PASARI CASTING & ROLLING MILLS (P) LTD. vs. INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE & ANR.


HIGH COURT OF JHARKHAND
Constitution of India, Art. 226; Income-Tax Act, 1961, ss. 147 & 148
429-01-2024

EVEREST KANTO CYLINDER LTD. vs. UNION OF INDIA & ORS.


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, ss. 147 & 148
529-01-2024

GRI TOWERS INDIA (P) LTD. vs. UNION OF INDIA & ANR.


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, ss. 147 & 148
629-01-2024

COMMISSIONER OF INCOME TAX & ANR. vs. NOIDA GOLF COURSE SOCIETY (REGD)


SUPREME COURT OF INDIA
s. 4, s. 268A
717-01-2024

CHAMPA IMPEX (P) LTD. vs. UNION OF INDIA & ORS.


HIGH COURT OF CALCUTTA
ss. 148 & 148A
803-10-2023

RIDDHI SECURITIES LTD. vs. NATIONAL FACELESS ASSESSMENT CENTRE


HIGH COURT OF GUJARAT
Income-Tax Act, 1961, s. 69A r/w s. 144B
1012-09-2023

HEMANT DINKAR KANDLUR vs. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)


HIGH COURT OF BOMBAY
ss. 54, 54F & 264
1119-07-2023

CHAMPA IMPEX (P) LTD. vs. UNION OF INDIA & ORS.


HIGH COURT OF CALCUTTA
ss. 148 & 148A
1214-06-2023

DIVINE CHEMTEC LTD. vs. INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTER DELHI


HIGH COURT OF ANDHRA PRADESH
Constitution of India, Art. 226; ss. 271(1)(c) & 271(1)(c), Expln. 5A

ITAT Orders

105-02-2024

VIJAY SHANKAR vs. INCOME TAX OFFICER


ITAT, RAIPUR BENCH
s. 147/148, s. 68
215-01-2024

BABA KISHAN DASSS EDUCATION & CHARITABLE SOCIETY vs. INCOME TAX OFFICER (EXEMPTIONS)


ITAT, CHANDIGARH 'A' BENCH
s. 10(23C)(iiiad)
426-12-2023

REUTERS ASIA PACIFIC LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, MUMBAI 'I' BENCH
CPC, 1908, Order XX, r. 3; ss. 143(3), 282, 282A & 292B;
526-09-2023

ASHISH AGRAWAL vs. INCOME TAX OFFICER


ITAT, HYDERABAD 'B' BENCH
Double Taxation Avoidance Agreement between India & USA, art. 25; s. 90
620-09-2023

TUMKUR MINERALS (P) LTD. vs. JOINT COMMISSIONER OF INCOME TAX


ITAT, PANAJI BENCH
Double Taxation Avoidance Agreement between India & China, art. 12; s. 9(1)(vii)
720-09-2023

BHARAT ELECTRONICS LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, BANGALORE 'B' BENCH
s. 147 & 148
818-09-2023

INCOME TAX OFFICER (EXEMPTION) vs. LAXMINARAYAN MANDIR TRUST


ITAT, MUMBAI 'A' BENCH
Bombay Public Trust Act, 1950, s. 36; ss. 11 & 22
914-09-2023

SAROJ BAID vs. INCOME TAX OFFICER


ITAT, KOLKATA 'B' BENCH
ss. 10(38) & 68
1013-09-2023

7 HORSES HOSPITALITY LLP vs. INCOME TAX OFFICER


ITAT, JAIPUR 'SMC' BENCH
ss. 36(1)(va) & 43B
1104-09-2023

ARCHANA RAJENDRA MALU vs. INCOME TAX OFFICER


ITAT, PUNE 'B' BENCH
s. 68
1223-08-2023

DEPUTY COMMISSIONER OF INCOME TAX vs. TAKSHASHILA GRUH NIRMAN (P) LTD.


ITAT, AHMEDABAD ‘C’ BENCH
s. 115JB

Circulars

428-12-2023

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.
523-10-2023

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.
620-10-2023

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


Order under 119 of the Income-tax Act
716-10-2023

Board's F. No. 225/132/2023/ITA-II, dt. 16th Oct., 2023


Order under 119 of the 1961
809-10-2023

Circular No. 17 of 2023, dt. 9th Oct., 2023


Sub : Order under 119 of the 1961—Reg.
918-09-2023

Circular No. 16 of 2023- Extension of timelines for filing of Form 10B/10BB and Form ITR-7, dt. 18th Sept., 2023


Subject : Extension of timelines for filing of Form 10B/10BB and Form ITR-7 for the Assessment Year 2023-24—Reg.
1116-08-2023

Circular No. 15 of 2023, dt. 16th Aug., 2023


Sub : Guidelines under clause (10D) of 10 of the 1961 - reg.
1203-08-2023

Board's F. No. 225/66/2023–ITA-II, dt. 3rd Aug., 2023


Subject: Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2023-24—Procedure for compulsory selection in such cases—Clarification—Reg.

Notifications

121-02-2024

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
231-01-2024

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


Income-tax (Amendment) Rules, 2024*
330-01-2024

Notification No. 18 of 2024/S.O. 365(E), dt. 30th Jan., 2024


Sec. 35(1)(ii) of the IT Act, 1961
424-01-2024

Notification No. 16 of 2024/G.S.R. 64(E), dt. 24th Jan., 2024


Income-tax (First Amendment) Rules, 2024
523-01-2024

Notification No. 14 of 2024/S.O. 327(E), dt. 23rd Jan., 2024


Sec. 10(46) of the IT Act, 1961
623-01-2024

Notification No. 15 of 2024/S.O. 328(E), dt. 23rd Jan., 2024


Sec. 10(46) of the IT Act, 1961
719-01-2024

Notification No. 12 of 2024/S.O. 311(E), dt. dt. 19th Jan., 2024


Sec. 4(1) of the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972
908-01-2024

Notification No. 10 of 2024/S.O. 90(E), dt. 8th Jan., 2024


Sec. 10(46) of the IT Act, 1961
1008-01-2024

Notification No. 11 of 2024/S.O. 91(E), dt. 8th Jan., 2024


Sec. 10(46) of the IT Act, 1961
1105-01-2024

Notification No. 6 of 2024/S.O. 80(E), dt. 5th Jan., 2024


Sec. 10(46) of the IT Act, 1961
1205-01-2024

Notification No. 7 of 2024/S.O. 79(E), dt. 5th Jan., 2024


Sec. 10(46) of the IT Act, 1961

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