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  TABLE OF CONTENTS  

LATEST ADDITIONS: 19-10-2021

14-09-2021  ITAT
GURUDWARA SHRI SINGH vs. INCOME TAX OFFICER
22-09-2021  ITAT
EDENRED PTE LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX
07-10-2021  ITAT
DEPUTY COMMISSIONER OF INCOME TAX vs. FROST FALCON DISTILLERIES LTD.*
14-10-2021  ITAT
RAJESH CHAND SURANA vs. ASSISTANT COMMISSIONER OF INCOME TAX
23-09-2021  Reports
PRECOT MERIDIAN LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX
17-09-2021  ITAT
CITY LIFE PROJECTS (P) LTD. vs. INCOME TAX OFFICER
24-09-2021  ITAT
K.B. ROLLING MILLS (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX
14-10-2021  ITAT
BRAJESH KHANDELWAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX
27-09-2021  Reports
LATE SH RAM AVTAR BHAGERIA LH MR PURRSHOTTAM BHAGGERIA vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
23-09-2021  Reports
PRECOT MERIDIAN LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX

  NOT YET PUBLISHED  

Judgments

204-10-2021

SHILP REALTY (P) LTD. vs. INCOME TAX OFFICER


HIGH COURT OF GUJARAT
ss. 147 & 148
330-09-2021

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. ASSOCIATION OF STATE ROAD TRANSPORT UNDERTAKINGS


HIGH COURT OF DELHI
ss. 10(23), 11, 2(15) proviso & 12
429-09-2021

SHIVA CEMENT LTD. & ORS. vs. DIRECTOR OF INCOME TAX (INVESTIGATION) & ORS.*


HIGH COURT OF ORISSA
s. 132(1)(c), 133A & 292CC
623-09-2021

PRECOT MERIDIAN LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF MADRAS
Direct Tax Vivad Se Vishwas Scheme, 2020, s. 2(1)(a)(i)
723-09-2021

PRECOT MERIDIAN LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF MADRAS
s. 260A(7)
814-09-2021

RELIGARE FINVEST LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF DELHI
ss. 220(6) & 245;
910-09-2021

EZHOME SERVICE CO-OPERATIVE BANK LTD. vs. INCOME TAX OFFICER


HIGH COURT OF KERALA
Constitution of India, Art. 226; ss. 80P(2)(a)(i), 80P(4), 143(3) & 144B
1112-07-2021

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SILEMANKHAN & MAHABOOBKHAN


HIGH COURT OF ANDHRA PRADESH
s. 271AAB
1228-06-2021

POONJAR SERVICE CO-OPERATIVE BANK LTD. vs. INCOME TAX OFFICER


HIGH COURT OF KERALA
Constitution of India, Art. 226; ss. 80P(2)(a)(i) & 80P(4)

ITAT Orders

114-10-2021

DEPUTY COMMISSIONER OF INCOME TAX vs. MACLEODS PHARMACEUTICALS LTD.


ITAT, MUMBAI 'D' BENCH
s. 37(1), Explanation Indian Medical Council Act, 1956, s. 20A; Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002, r. 6.8.1;
413-10-2021

ADAMA SOLUTION (P) LTD. vs. ASSISTANT DIRECTOR OF INCOME TAX


ITAT, DELHI ‘SMC-1’ BENCH
s. 2(24)(x) & 36(1)(va)
607-10-2021

DEPUTY COMMISSIONER OF INCOME TAX vs. FROST FALCON DISTILLERIES LTD.*


ITAT, DELHI 'B' BENCH
ss. 68 & 153A
704-10-2021

VIDYA VIHAR SHIKSHA SAMITI vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, DELHI ‘SMC’ BENCH
ss. 11, 12A & 10(23C)
801-10-2021

S.D. CONSTRUCTIONS vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, KOLKATA ‘A’ BENCH
s. 271(1)(c) r/w s. 274
924-09-2021

K.B. ROLLING MILLS (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, HYDERABAD 'A' BENCH
s. 143(3) r/w s. 153A, s. 68
1022-09-2021

EDENRED PTE LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, MUMBAI 'I' BENCH
Double Taxation Avoidance Agreement between India & Singapore, art. 12;
1117-09-2021

CITY LIFE PROJECTS (P) LTD. vs. INCOME TAX OFFICER


ITAT, DELHI ‘SMC’ BENCH
ss. 147 r/w s. 143(3) and 68; 153C
1214-09-2021

GURUDWARA SHRI SINGH vs. INCOME TAX OFFICER


ITAT, DELHI ‘SMC’ BENCH
ss.10(23BBA)

Circulars

206-09-2021

Circulars F. No. 225/97/2021/ITA-II, dt. 6th Sept., 2021


Subject : Procedure for handling of assessment by Jurisdictional Assessing Officers in respect of assessments/penalties transferred out of Faceless Assessment under 144B(8) of the 1961/Faceless Penalty Scheme, 2021 respectively—Reg.
821-06-2021

Circular No. 11 of 2021-Circular regarding use of functionality under section 206AB and 206CCA of the Income-tax Act, 1961, dt. 21st June, 2021


Sub. : Circular regarding use of functionality under 206AB and 206CCA of the 1961—Reg.

Notifications

113-10-2021

Notification No. 120 of 2021/G.S.R. 737(E), dt. 13th Oct., 2021


Relaxation of Validation (119 of the Finance Act, 2012) Rules, 2021
213-10-2021

Notification No. 121 of 2021/S.O. 4263(E), dt. 13th Oct., 2021


Sec. 10(46) of the IT Act, 1961
311-10-2021

Notification No. 119 of 2021/S.O. 4207(E), dt. 11th Oct., 2021


Sec. 139(1C) of the IT Act, 1961
401-10-2021

Notification No. 118 of 2021/G.S.R. 713(E), dt. 1st Oct., 2021


Income-tax (Thirty First Amendment) Rules, 2021
524-09-2021

Notification No. 117 of 2021/G.S.R. 661(E), dt. 24th Sept., 2021


Income-tax (Thirtieth Amendment) Rules, 2021
622-09-2021

Notification No. G.S.R. 651(E), dt. 22nd Sept., 2021


Sec. 11A(1) of the Prevention of Money-laundering Act, 2002
722-09-2021

Notification G.S.R. 650(E), dt. 22nd September, 2021


Sec. 11A(1) of the Prevention of Money-laundering Act, 2002
821-09-2021

Notification No. 116 of 2021/S.O. 3903(E), dt. 21st Sept., 2021—Corrigendum


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
920-09-2021

Notification No. 114 of 2021/S.O. 3881(E), dt. 20th Sept., 2021


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
1020-09-2021

Notification No. 115 of 2021/S.O. 3882(E), dt. 20th Sept., 2021


Sec. 10(46) of the IT Act, 1961
1117-09-2021

Notification No. 113 of 2021/S.O. 3814(E), dt. 17th Sept., 2021


Sec. 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
1217-09-2021

Notification No. 110 of 2021/S.O. 3815(E), dt. 17th Sept., 2021


Sec. 197A(1F) of the IT Act, 1961

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