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  TABLE OF CONTENTS  

LATEST ADDITIONS: 07-06-2023

08-05-2023  SLP
DR. I. VIJAYAKUMAR vs. CHAIRMAN CENTRAL BOARD OF DIRECT TAXES & ORS.
10-05-2023  ITAT
ASSISTANT COMMISSIONER OF INCOME TAX vs. PINGLE BUILDERS (P) LTD.
28-04-2023  ITAT
BHAGWATI SURESH MODI vs. INCOME TAX OFFICER
16-03-2023  Reports
BASAVARAJU MUNINARAYANA vs. INCOME TAX OFFICER & ORS.
12-05-2023  Reports
MADHU KORAH vs. INCOME TAX DEPARTMENT & ORS.
15-05-2023  ITAT
NEPAL CHANDRA DEY vs. ASSISTANT COMMISSIONER OF INCOME TAX
15-05-2023  ITAT
ASSISTANT COMMISSIONER OF INCOME TAX vs. ECI ENGINEERING & CONSTRUCTION CO. LTD.*
31-05-2023  ITAT
APPLE PRODUCTS INDIA (P) LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX
25-01-2023  Reports
N.S.R. MURTHY vs. COMMISSIONER OF INCOME TAX & ANR.
25-05-2023  Reports
DURGA CHATTERJEE vs. DEPUTY DIRECTOR OF INCOME TAX & ORS.

  NOT YET PUBLISHED  

Judgments

125-05-2023

DURGA CHATTERJEE vs. DEPUTY DIRECTOR OF INCOME TAX & ORS.


HIGH COURT OF CALCUTTA
Income-Tax Act, 1961, ss. 133(6) & 277A
212-05-2023

MADHU KORAH vs. INCOME TAX DEPARTMENT & ORS.


HIGH COURT OF JHARKHAND
Income-Tax Act, 1961, ss. 120, 132 & 136 r/w s. 143(3)
304-05-2023

PREMA RENGARAJAN vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF MADRAS : MADURAI BENCH
Income-Tax Act, 1961, s. 143(3) r/w s. 263
403-05-2023

VMVS TEXTILES (P) LTD. vs. INCOME TAX OFFICER


HIGH COURT OF DELHI
Income-Tax Act, 1961, ss. 148A(b), (d), 147 & 148
505-04-2023

ADITI GEMS (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF GUJARAT
Income-Tax Act, 1961, ss. 148, 148A & 149
629-03-2023

DHRUV LAMBA vs. DEPUTY DIRECTOR OF INCOME TAX (INV) & ANR.


HIGH COURT OF DELHI
Constitution of India, Art. 226; Income-Tax Act, 1961, ss. 90 & 91A; Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, s. 10(1), (3) & 59
729-03-2023

PRINCIPAL COMMISSIONER OF INCOME TAX vs. ANSAL PROPERTIES & INFRASTRUCTURE LTD.


HIGH COURT OF DELHI
Income-Tax Act, 1961, s. 47(iv)
816-03-2023

BASAVARAJU MUNINARAYANA vs. INCOME TAX OFFICER & ORS.


HIGH COURT OF KARNATAKA
Income-Tax Act, 1961, s. 226 r/w s. 153C
908-02-2023

INFO TECH CORPORATION OF GOA LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF BOMBAY AT GOA
Income-Tax Act, 1961, s. 148
1031-01-2023

SHREE SIDDHI FOODS vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF GUJARAT
Income-Tax Act, 1961, ss. 148A(b) & (d) & 148
1125-01-2023

N.S.R. MURTHY vs. COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF TELANGANA
ss. 10(10C), 89 & 264
1218-01-2023

JHARKHAND BIJILI VITRAN NIGAM LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX


HIGH COURT OF JHARKHAND
ss. 119(2)(b) & 237

ITAT Orders

231-05-2023

APPLE PRODUCTS INDIA (P) LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX


ITAT, BANGALORE ‘B’ BENCH
s. 37(1)
323-05-2023

SULOCHANA SAIJAN MODI vs. INCOME TAX OFFICER


ITAT, MUMBAI 'G' BENCH
s. 56(2)(x)(b)
422-05-2023

SHAVVA SUDHEER REDDY vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, HYDERABAD ‘A' BENCH
s. 69B r/w ss. 153A & 271(1)(c)
519-05-2023

K.K. SAKKARIYA (LATE) LEGAL HEIRS K.S. SIMIL & ORS. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, CHENNAI ‘A’ BENCH
s. 69A r/w s. 132A, s. 4
618-05-2023

PRAVEEN SAWHNEY vs. ASSISTANT COMMISSIONER OF INCOME TAX*


ITAT, DELHI 'G' BENCH
Double Taxation Avoidance Agreement between India & Switzerland, art. 26; ss. 90, 153A & 153B;
715-05-2023

NEPAL CHANDRA DEY vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, RANCHI BENCH
ss. 36(1)(va) & 143(1)(a)(iv);
815-05-2023

ASSISTANT COMMISSIONER OF INCOME TAX vs. ECI ENGINEERING & CONSTRUCTION CO. LTD.*


ITAT, HYDERABAD ‘A’ BENCH
s. 254(1), ss. 147 & 148 r/w s. 151
912-05-2023

BSL LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, DELHI ‘A’ BENCH
s. 80-IA, s. 115JB
1010-05-2023

ASSISTANT COMMISSIONER OF INCOME TAX vs. PINGLE BUILDERS (P) LTD.


ITAT, PUNE ‘B’ BENCH
s. 145(3)
1128-04-2023

BHAGWATI SURESH MODI vs. INCOME TAX OFFICER


ITAT, MUMBAI 'I' BENCH
s. 153C
1227-04-2023

ZAVAREH S. POONAWALLA vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, PUNE ‘B’ BENCH
s. 56

Circulars

131-05-2023

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
505-04-2023

Circular No. 4 of 2023, dt. 5th April, 2023


Sub. : Clarification regarding deduction of TDS under 192 read with sub-(1A) of 115BAC of the 1961—Reg.
906-01-2023

Circular No. 1 of 2023, dt. 6th Jan., 2023


Subject : Extension of time limit for compliance to be made for claiming any exemption under 54 to 54GB of the 1961 ('Act') in view of the then Covid-19 pandemic—Reg.
1030-12-2022

Circular No. 25 of 2022, dt. 30th Dec., 2022


Subject : Clarification for the purposes of clause (c) of 269ST of the 1961 in respect of dealership/distributorship contract in case of co-operative societies—Reg.
1203-11-2022

Circular No. 23 of 2022-Explanatory Notes to the Provisions of the Finance Act, 2022, dt. 3rd Nov., 2022


Explanatory Notes to the Provisions of the Finance Act, 2022

Notifications

131-05-2023

Notification No. 35 of 2023/G.S.R. 403(E), dt. 31st May, 2023


Income-tax (Eighth Amendment) Rules, 2023
230-05-2023

Notification No. 34 of 2023/G.S.R. 399(E), dt. 30th May, 2023


Income-tax (Seventh Amendment) Rules, 2023
329-05-2023

Notification No. 32 of 2023/G.S.R 396(E), dt. 29th May, 2023


Income-tax (Sixth Amendment) Rules, 2023
624-05-2023

Notification No. 31 of 2023/S.O. 2276(E), dt. 24th May, 2023


Sec. 10(10AA)(ii) of the IT Act, 1961
724-05-2023

Notification No. 30 of 2023/S.O. 2275(E), dt. 24th May, 2023


Sec. 56(2)(viib), proviso, (ii) of the IT Act, 1961
824-05-2023

Notification No. 29 of 2023/S.O. 2274(E), dt. 24th of May, 2023


Sec. 56(2)(viib), proviso (ii) of the IT Act, 1961
922-05-2023

Notification No. 28 of 2023/G.S.R. 379(E), dt. 22nd May, 2023


Income-tax (Fifth Amendment) Rules, 2023
1016-05-2023

Notification No. 27 of 2023/S.O. 2189(E), dt. 16th May, 2023


Sec. 194A(3)(i)(c) of the IT Act, 1961
1110-05-2023

Notification No. 26 of 2023/S.O. 2155(E), dt. 10th May, 2023


Sec. 10(46) of the IT Act, 1961
1210-05-2023

Notification No. 25 of 2023/S.O. 2154(E), dt. 10th May, 2023


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

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