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  TABLE OF CONTENTS  

LATEST ADDITIONS: 11-06-2021

10-06-2021  Circulars
F. No. 225/61/2021/ITA-II,-Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2021-22 dt. 10th June, 2021
13-05-2021  ITAT
ASSISTANT COMMISSIONER OF INCOME TAX vs. SALSETTE CATHOLIC CO┬ľOPERATIVE HOUSING LTD.
17-04-2021  Reports
K.S. THIRUMALAIVASAN vs. CHAIRMAN, INCOME TAX SETTLEMENT COMMISSION
09-06-2021  Notifications
Notification No. 72 of 2021/S.O. 2246(E), dt. 9th June, 2021
03-06-2021  ITAT
TASTY BITE EATABLES LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX
05-03-2021  Reports
AYYAPPA ROLLER FLOUR MILLS LTD. vs. INCOME TAX OFFICER & ANR.

  NOT YET PUBLISHED  

Judgments

126-05-2021

STATE BANK OF INDIA vs. JOINT COMMISSIONER OF INCOME TAX


HIGH COURT OF KARNATAKA
ss. 37(1) & 254(1), s. 254(1)
207-05-2021

PRINCIPAL COMMISSIONER OF INCOME TAX vs. QUEPEM URBAN CO-OPERATIVE CREDIT SOCIETY LTD.*


HIGH COURT OF BOMBAY AT GOA
ss. 80P(2)(a)(i) & 80P(4)
307-05-2021

COMMISSIONER OF INCOME TAX vs. SESA GOA LTD.


HIGH COURT OF BOMBAY AT GOA
ss. 2(29BA) & 10B; Special Economic Zones Act, 2005, s. 2(r), ss. 10B & 80-IA(8), s. 14A; Income-tax Rules, r. 8D
426-04-2021

BHARAT BHUSHAN JINDAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF DELHI
Direct Tax Vivad Se Vishwas Act, 2020, ss. 2(1)(a) & 9
517-04-2021

K.S. THIRUMALAIVASAN vs. CHAIRMAN, INCOME TAX SETTLEMENT COMMISSION


HIGH COURT OF MADRAS
Constitution of India, Art. 226; ss. 245C & 245D
726-03-2021

NICE LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)


HIGH COURT OF KARNATAKA
s. 9(1)(vi), Double Taxation Avoidance Agreement between India and Israel, art. 12
1015-10-2020

COMMISSIONER OF INCOME TAX vs. VENKATA DILIP KUMAR


HIGH COURT OF MADRAS
Constitution of India, Art. 226; ss. 54 & 264
1131-08-2020

COMMISSIONER OF INCOME TAX vs. VINAY MISHRA


HIGH COURT OF KARNATAKA
s. 54F
1225-03-2020

COMMISSIONER OF INCOME TAX vs. AREVA T & D INDIA LTD.


HIGH COURT OF MADRAS
s. 32(i)(ii), s. 28(iv)

ITAT Orders

103-06-2021

TASTY BITE EATABLES LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, PUNE 'C' BENCH
s. 92, s. 92C
202-06-2021

ASSISTANT COMMISSIONER OF INCOME TAX vs. WOCKHARDT LTD.


ITAT, PUNE 'C' BENCH
s. 147, first proviso;
331-05-2021

DEPUTY COMMISSIONER OF INCOME TAX vs. NALWA STEEL & POWER LTD.


ITAT, DELHI 'E' BENCH
ss. 40(a)(ia) & 194H
431-05-2021

ADIENT INDIA (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, PUNE 'C' BENCH
ss. 92(1) & 92C; Income-tax Rules, 1962, rr. 10A(ab), 10A(d), 10AB, 10B(1)(a), 10B(1)(e) & 10B(2);
527-05-2021

ASSISTANT COMMISSIONER OF INCOME TAX vs. YASHOVARDHAN TYAGI


ITAT, DELHI ‘D’ BENCH
Income Tax Act, 1961, ss. 9(i)(vi), 40(a)(ia) & 194J, Income Tax Act, 1961, s. 69A
625-05-2021

UNIQUE AUTOMOBILES vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, PUNE ‘B’ BENCH
Income Tax Act, 1961, s. 271B
725-05-2021

SMT. SIMAR KAUR vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, CHANDIGARH 'SMC' BENCH
ss. 147 & 148
813-05-2021

ASSISTANT COMMISSIONER OF INCOME TAX vs. SALSETTE CATHOLIC CO┬ľOPERATIVE HOUSING LTD.


ITAT, MUMBAI ‘G’ BENCH
Income Tax Act, 1961, s. 80P(2)(d)
913-04-2021

DEPUTY COMMISSIONER OF INCOME TAX vs. OZONE INDIA LTD.


ITAT, AHMEDABAD 'A' BENCH
s. 56(2)(viib)
1002-03-2021

PRESTIGE ESTATES PROJECTS LTD. vs. ASSISTANT COMMISSIONER OF INCOME


ITAT, BANGALORE 'C' BENCH
ss. 2(47)(v), 1944-IA, 201(1) & 201(1A); Transfer of Property Act, 1882, s. 53A;
1113-01-2021

ITTIAM SYSTEM (P) LTD. vs. INCOME TAX OFFICER


ITAT, BANGALORE 'B' BENCH
Double Taxation Avoidance Agreement between India & Germany, art. 23; Double Taxation Avoidance Agreement between India & Japan, art. 23; Double Taxation Avoidance Agreement between India & Korea, art. 23; Double Taxation Avoidance Agreement b
1216-12-2020

INDRAPRASTHA SHELTERS (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, BANGALORE 'B' BENCH
s. 24(b)

Circulars

625-03-2021

Circular No. 5 of 2021, dt. 25th March, 2021


Sub. : Order under 119 of the 1961
804-03-2021

Circular No. 3 of 2021, dt. 4th March, 2021


Sub. : Circular under 10 of the Direct Tax Vivad se Vishwas Act, 2020—Reg.
1023-02-2021

Instruction dt. 23rd Feb., 2021


Subject : Instructions under 119 of the 1961 read with 6 and 84 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 regarding handling of Income-tax cases and Black Money cases—Regarding.

Notifications

109-06-2021

Notification No. 72 of 2021/S.O. 2246(E), dt. 9th June, 2021


Sec. 10(46) of the IT Act, 1961
308-06-2021

Notification No. 70 of 2021/S.O. 2175 (E), dt. 8th June, 2021


Sec. 35(1)(11) and (iii) of the IT Act, 1961
431-05-2021

Notification No. 69 of 2021/S.O. 2098(E), dt. 31st May, 2021


Sec. 138 of the IT Act, 1961
717-05-2021

Notification No. 67 of 2021/S.O. 1889(E), dt. 17th May, 2021


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
813-05-2021

Notification No. 64 of 2021/S.O. 1854(E), dt. 13th May, 2021


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
913-05-2021

Notification No. 65 of 2021/S.O. 1855(E), dt. 13th May, 2021


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
1013-05-2021

Notification No. 66 of 2021/S.O. 1856(E), dt. 13th May, 2021


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
1113-05-2021

Notification No. 62 of 2021/S.O. 1852(E), dt. 13th May 2021


Sec. 10(23FE), Expln. 1(b)(vi) of the IT Act, 1961
1213-05-2021

Notification No. 63 of 2021/S.O. 1853(E), dt. 13th May, 2021


Sec. 10(23FE), Expln. 1(b)(vi) of the IT Act, 1961

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