LOGIN   


   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: 03-07-2020

25-06-2020  ITAT
INCOME TAX OFFICER vs. ELEGANT BUILDHOME PVT. LTD.,
18-06-2020  Reports
ARUN K THIAGARAJAN vs. COMMISSIONER OF INCOME TAX (APPEALS)

Sections
Income Tax Act, 1961, s. 80-IA, Income Tax Act, 1961, s. 32

" data-container="body" data-placement="left" data-original-title="More Information" data-trigger="hover">
28-05-2020  ITAT
GATEWAY TERMINALS (P) LTD., vs. DEPUTY COMMISSIONER OF INCOME TAX
03-02-2020  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. SWARAJ ENGINES LTD.

  NOT YET PUBLISHED  

Judgments

118-06-2020

ARUN K THIAGARAJAN vs. COMMISSIONER OF INCOME TAX (APPEALS)


HIGH COURT OF KARNATAKA
s. 54
212-06-2020

PRINCIPAL COMMISSIONER OF INCOME TAX vs. ALAG SECURITIES (P) LTD.


HIGH COURT OF BOMBAY
ss. 68 & 260A
412-06-2020

J.S. & M. F. BUILDERS vs. A.K. CHAUHAN & ORS.


HIGH COURT OF BOMBAY
ss. 45(2), 48, 147 & 148
511-06-2020

MARBLE CENTRE INTERNATIONAL (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX*


HIGH COURT OF KARNATAKA
ss. 132B, 234B & 234C
610-06-2020

DIRECTOR OF INCOME TAX & ANR. vs. SASKEN COMMUNICATION TECHNOLOGIES LTD.


HIGH COURT OF KARNATAKA
Double Taxation Avoidance Agreement between India & USA, art. 16; ss. 5(2), 9(1)(ii), 17(1), 17(3), 192(2), 201(1) & 260A;
709-06-2020

COMMISSIONER OF INCOME TAX vs. ABB LTD.


HIGH COURT OF KARNATAKA
ss. 28(i) & 46(2), ss. 36(i)(vii) & 36(2)
804-06-2020

PRINCIPAL COMMISSIONER OF INCOME TAX AND ANR. vs. TECH MAHENDRA LTD.,


HIGH COURT OF KARNATAKA
Income Tax Act, 1961, ss. 10A & 260A
920-05-2020

NAHAR SPINNING MILLS LTD. vs. COMMISSIONER OF INCOME TAX


HIGH COURT OF PUNJAB & HARYANA
s. 80-I;, s. 263, Expln. 1(c);
1024-04-2020

KESHARWANI SHEETALAYA SAHSAON vs. COMMISSIONER OF INCOME TAX


HIGH COURT OF ALLAHABAD
s. 68
1107-02-2020

COMMISSIONER OF INCOME TAX vs. SMT. S. MAHALAKSHMI


HIGH COURT OF MADRAS
s. 80-IA
1203-02-2020

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SWARAJ ENGINES LTD.


HIGH COURT OF PUNJAB & HARYANA
ss. 147 & 147, Expln. 2;

ITAT Orders

129-06-2020

JOINT COMMISSIONER OF INCOME TAX vs. MSOURCE (INDIA) PVT. LTD.*


ITAT, BANGALORE ‘B’ BENCH
s. 154
225-06-2020

INCOME TAX OFFICER vs. ELEGANT BUILDHOME PVT. LTD.,


ITAT, JAIPUR ‘B’ BENCH
Income Tax Act, 1961 s. 253(1), Income Tax Act, 1961 s. 28
325-06-2020

ASTRAL POLY TECHNIK PVT. LTD., vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, AHMEDABAD ‘D’ BENCH
Income Tax Act, 1961 s. 92C
418-06-2020

MURADUL HAQUE vs. INCOME TAX OFFICER


ITAT, DELHI ‘SMC-1’ BENCH
Income Tax Act, 1961 s. 40(a)(ia)
517-06-2020

BHARAT CHIMANLAL PAREKH vs. INCOME TAX OFFICER


ITAT, MUMBAI 'SMC-III' BENCH
Income Tax Act, 1961 s. 147, proviso
617-06-2020

TATA EDUCATION & DEVELOPMENT TRUST vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, MUMBAI 'E' BENCH
ss. 254(1) & 254(2A);
711-06-2020

SMT. SANGHAMITRA PATTNAIK vs. INCOME TAX OFFICER


ITAT, CUTTACK BENCH
ss. 44AA, 145(3) & 271A
805-06-2020

INCOME TAX OFFICER vs. KATEPALLE RAMACHANDRAIAH


ITAT, VISAKHAPATNAM BENCH
s. 147
929-05-2020

SABER PAPER LTD., vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, CHANDIGARH ‘B’ BENCH
Income Tax Act, 1961 s. 70, Income Tax Act, 1961 s. 36(1)(iii), Income Tax Act, 1961 s. 4
1028-05-2020

GATEWAY TERMINALS (P) LTD., vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, MUMBAI "G" BENCH
Income Tax Act, 1961, s. 80-IA, Income Tax Act, 1961, s. 32
1128-05-2020

WINDSOR MACHINES LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, MUMBAI 'G' BENCH
s. 115JB(2), Expln. 1(vii)
1208-05-2020

PENTAMEDIA GRAPHICS LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, CHENNAI 'B' BENCH
Income-tax Rules, 1962, Appendix I, Part A, Entry III(5);, s. 14A; Income-tax Rules, 1962, r. 8D;, s. 14A; Income-tax Rules, 1962, r. 8D(2)(iii);

Circulars

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