LOGIN   


   FOLLOW US   

Twitter @CTRCTO

   ACTIVATION CODE?   

Did you receive an activation or reset code through email? Please copy and paste it into the box below and click the 'Activate' button.

HOW TO SUBSCRIBE

Powerful Features

Create, edit and save your key notes and briefings, access any time from any device

Powerful search engine with advanced result set processing & relevance ranking.

Easily browse and find any case law report using sorted subject heads.

Browse all available journals to Preview or Open any Cited Page

Access and view or print any pages of already published journals.

View your current full text search history to manage or re-run searches.

ALREADY SUBSCRIBED?

PLEASE LOGIN

NOT A SUBSCRIBER?

Subscribe now and gain access to over 85,000 case law reports, latest notifications, press notes and more.

  TABLE OF CONTENTS  

LATEST ADDITIONS: 21-09-2023

12-09-2023  SLP
PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHANTILAL KHUSHALDAS & BROTHERS (P) LTD.
05-09-2023  Reports
ASHRAF CHITALWALA vs. DEPUTY COMMISSIONER OF INCOME TAX
19-07-2023  Reports
OPEN SILICON RESEARCH (P) LTD. vs. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE
06-07-2023  ITAT
INCOME TAX OFFICER vs. ARVINDBHAI RATANBHAI MOKANI
05-09-2023  ITAT
AIRPORT AUTHORITY OF INDIA vs. INCOME TAX OFFICER (INTERNATIONAL TAXATION)
21-03-2023  ITAT
GULU HASSANAND RANEY vs. ASSISTANT DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION)
11-09-2023  Reports
COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY
16-06-2023  Reports
URVASHI RECEATORS (P) LTD. vs. INCOME TAX OFFICER & ORS.
13-07-2023  Reports
COMMISSIONER OF INCOME TAX (EXEMPTION) vs. ORISSA CRICKET ASSOCIATION
03-08-2023  ITAT
SARDA GUMS & CHEMICALS vs. ASSISTANT COMMISSIONER OF INCOME TAX
01-09-2023  ITAT
TAKSHASHILA REALITIES (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX*

  NOT YET PUBLISHED  

Judgments

114-09-2023

KERALA STATE CO-OPERATIVE AGRICULTURAL & RURAL DEVELOPMENT BANK LTD. (KSCARDB) vs. ASSESSING OFFICER & ORS.


SUPREME COURT OF INDIA
Banking Regulation Act, 1949, ss. 3, 5, 22 & 56; ss. 80P(2)(a)(i) & 80P(4); Kerala Co-operative Societies Act, 1969, s. 2(g); Kerala State Co-operative Agricultural Development Banks Act, 1984, ss. 2(a) & 2(ka); National Bank for Agriculture
211-09-2023

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY


HIGH COURT OF GUJARAT
Income-Tax Act, 1961, s. 260A r/w ss. 11 & 2(15)
405-09-2023

ASHRAF CHITALWALA vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF BOMBAY
ss. 147, proviso & 148
618-08-2023

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHYAM SUNDER JINDAL


HIGH COURT OF DELHI
Income-Tax Act, 1961, s. 271(1)(c)
716-08-2023

M.L. CHAINS vs. PRINCIPAL COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF ALLAHABAD
s. 263
804-08-2023

OXFAM INDIA vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF DELHI
Income-Tax Act, 1961, ss. 148A(b) & 148A(d), 148 & 149
931-07-2023

VINAY MAHAJAN vs. INCOME TAX OFFICER & ORS.


HIGH COURT OF DELHI
Income-Tax Act, 1961, s. 147 r/w ss. 144, 144B, 148A(b)
1113-07-2023

COMMISSIONER OF INCOME TAX (EXEMPTION) vs. ORISSA CRICKET ASSOCIATION


HIGH COURT OF ORISSA
ss. 12AA & 13(1)(c)
1216-06-2023

URVASHI RECEATORS (P) LTD. vs. INCOME TAX OFFICER & ORS.


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, s. 148 r/w s. 151

ITAT Orders

106-09-2023

MFAR DEVELOPERS (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, BANGALORE 'C' BENCH
s. 37(1), s. 32
205-09-2023

AIRPORT AUTHORITY OF INDIA vs. INCOME TAX OFFICER (INTERNATIONAL TAXATION)


ITAT, DELHI 'D' BENCH
Double Taxation Avoidance Agreement between India & USA, art. 12; ss. 9 & 195(2)
301-09-2023

TAKSHASHILA REALITIES (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX*


ITAT, AHMEDABAD 'C' BENCH
s. 37(1), s. 22 & 23, s. 40(a)(ia)
421-08-2023

BANEET KAUR BHASIN vs. INCOME TAX OFFICER*


ITAT, AMRITSAR BENCH
s. 4/68/69
509-08-2023

YOGESHKUMAR BABUBHAI PATEL vs. INCOME TAX OFFICER


ITAT, SURAT 'SMC' BENCH
s. 68
731-07-2023

ANIL KUMAR CHANDAN vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, JODHPUR BENCH
s. 40A(3)
818-07-2023

SMT. ARUNA TIWARI vs. PRINCIPAL COMMISSIONER OF INCOME TAX


ITAT, RAIPUR BENCH
ss. 143(2) & 143(3), s. 263
906-07-2023

INCOME TAX OFFICER vs. ARVINDBHAI RATANBHAI MOKANI


ITAT, SURAT BENCH
s. 68
1021-03-2023

GULU HASSANAND RANEY vs. ASSISTANT DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION)


ITAT, MUMBAI 'I' BENCH
ss. 80, 139(1) & (3)
1117-02-2023

ASSISTANT COMMISSIONER OF INCOME TAX vs. SMT. ANJU JAIN


ITAT, DELHI ‘A’ BENCH
ss. 10(38) & 68, s. 254(1); Income-tax (Appellate Tribunal) Rules, 1963, r. 27
1203-01-2023

MULBERRY TEXTILES LLP vs. INCOME TAX OFFICER


ITAT, BANGALORE ‘SMC’ BENCH
s. 10(2A)

Circulars

118-09-2023

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.
316-08-2023

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


Sub : Guidelines under clause (10D) of 10 of the 1961 - reg.
403-08-2023

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.
527-07-2023

Circular No. 14 of 2023-SOP for making application for recomputation of total income of a co-operative society......, dt. 27th July, 2023


Sub. : Standard Operating Procedure (SOP) for making application for recomputation of total income of a co-operative society engaged in the business of manufacture of sugar, as provided for in the sub-(19) of 155 of the 1961—Reg.
712-07-2023

Circular No. 12 of 2023, dt. 12th July, 2023


Subject : Clarification regarding taxability of income earned by a non-resident investor from off-shore investments in investment fund routed through an Alternative Investment Fund—Reg.
930-06-2023

Circular No. 10 of 2023, dt. 30th June, 2023


Sub. : Circular to remove difficulty in implementation of changes relating to Tax Collection at Source (TCS) on Liberalised Remittance Scheme (LRS) and on purchase of overseas tour program package—Reg
1028-06-2023

Circular No. 9 of 2023, dt. 28th June, 2023


Sub : Order under 119 of the 1961 for extension of time limits for submission of certain TDS/TCS Statements -Reg.
1131-05-2023

Circular No. 7 of 2023-Condonation of delay in filing refund claim and claim of carry forward of losses under s. 119(2)(b), dt. 31st May, 2023


Subject : Condonation of delay in filing refund claim and claim of carry forward of losses under 119(2)(b) of the 1961
1231-05-2023

Circular No. 8 of 2023, dt. 31st May, 2023


Sub. : Revision of exceptions to monetary limits for filing appeals deferred under provisions of 158AB—Reg.

Notifications

119-09-2023

Notification No. 78 of 2023/S.O. 4118(E), dt. 19th Sept., 2023


Sec. 10(46) of the IT Act, 1961
212-09-2023

Notification No. 71 of 2023/S.O. 3981(E), dt. 12th Sept., 2023


Sec. 47(viiab)(d) of the IT Act, 1961
312-09-2023

Notification No. 77 of 2023/S.O. 3984(E), dt. 12th Sept., 2023


Sec. 10(23EC) of the IT Act, 1961
401-09-2023

Notification No. 74 of 2023/S.O. 3863(E), dt. 1st Sept., 2023


Sec. 10(46) of the IT Act, 1961
501-09-2023

Notification No. 75 of 2023/S.O. 3864(E), dt. 1st Sept., 2023


Sec. 10(46) of the IT Act, 1961
601-09-2023

Notification No. 76 of 2023/S.O. 3865(E), dt. 1st Sept., 2023


Sec. 10(46) of the IT Act, 1961
730-08-2023

Notification No. 73 of 2023/G.S.R. 637(E), dt. 30th Aug., 2023


Income-tax (Twentieth Amendment) Rules, 2023
829-08-2023

Notification No. 72 of 2023/G.S.R. 636(E), dt. 29th Aug., 2023


Corrigendum for Income tax (Eighteenth Amendment) Rules, 2023
928-08-2023

Notification No. 70 of 2023/G.S.R. 630(E), dt. 28th Aug., 2023


Income-tax (Nineteenth Amendment) Rules, 2023
1023-08-2023

Notification No. 66 of 2023/S.O. 3776(E), dt. 23rd Aug., 2023


Sec. 10(46) of the IT Act, 1961
1123-08-2023

Notification No. 68 of 2023/S.O. 3782(E), dt. 23rd Aug., 2023


Sec. 10(46) of the IT Act, 1961
1223-08-2023

Notification No. 69 of 2023/S.O. 3783(E), dt. 23rd Aug., 2023


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

Key Notes

Collect key-points from any report or article you are reading, just select a block of text and click the 'Add' button.

Rearrange the collected key-points by just dragging them up or down with the mouse

Edit the key-points using the built-in editor. Combine key-points to create key-notes / briefings

Full featured editor to edit your key-notes / briefings. Use formattings, headings and even tables. You can even embed images and videos.

Create upto 20 key-notes / briefings and save to the your cloud account that comes with your subscription.

Access your key-points and key-notes from any device anywhere as long as you have an Internet connection.

Journal Browser for Looking up Citations

A simple but intuitive interface to pick any reports based on citations from a large collection of journals including CTR, ITR, DTR, Taxmann, SOT, TTJ and ITD. You can preview the reports before actually opening the full report.

Subject Browser

Find reports based on multiple subject heads. Features a powerful interface that allows you to quickly and easily browse through a large collection. This makes it very easy to exactly find the case law you are looking for.

Published Journals

Single / Dual Page Display, Low / Hi Res Modes, Compact Mode Printing

Browse, view and Print pages from our published journals. You can print the pages exactly as it appeared in the print media.

Supports low resolution and high resolution modes. Use low resolution mode if you are using a slow speed Internet connection.

Use single page or dual page display. Use dual page display to create compact hard copies (two pages in one sheet of paper).

Boolean Searches

Boolean searches allow you add conditions like OR, AND and NOT. For example, you can use boolean searches to Find all articles that contain TDS but not Hotels or find all Orders that contain "International Taxation" and Singapore or even Find all Orders that contain "International Taxation" but not Singapore.

Smart Search

Smart Search allows you to precisely specify what to look for and where. You can also decide if the search should be restricted to wihin one or more of Reports, ITAT orders, Circulars, ACTs etc.

Phrase, Proximity and Position Limit Searches

You can add quotation marks around your keywords to indicate full phrase saerches. You can also use the ~ character to indicate proximity search. For example, "Business banking"~5 will find all topics that contain the words business and banking within 5 words of each other. Position limit search allows you to look for words within specified limits. For example, @catchnote[10] "Business of banking" will find all topics that contain "Business of Banking" within the first 10 words in all catch note paragraphs.

Search History