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  TABLE OF CONTENTS  

LATEST ADDITIONS: 25-04-2024

23-04-2024  Circulars
Circular No. 6 of 2024-Partial modification of Circular No. 3 of 2023 regarding consequences of PAN becoming inoperative...., dt. 23rd April, 2024
01-04-2024  SLP
COMMISSIONER OF INCOME TAX vs. GRACEMAC CORPORATION
18-03-2024  Reports
VIBRANT SECURITIES (P) LTD. vs. INCOME TAX OFFICER & ORS.
23-04-2024  Reports
ZF STEERING GEAR (INDIA) LTD. & ANR. vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
12-03-2024  ITAT
JITENDRA TIRTHANI vs. ASSISTANT COMMISSIONER OF INCOME TAX
22-03-2024  ITAT
KOLAPARTHY SUVARNA LAKSHMI vs. DEPUTY COMMISSIONER OF INCOME TAX
26-12-2023  ITAT
RAJIV GHAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)*
24-04-2024  Notifications
Notification No. 41 of 2024/S.O. 1777(E), dt. 24th April, 2024
09-11-2023  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. ANKITA DEPOSITS & ADVANCES (P) LTD.
17-04-2024  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. TATA STEEL LTD.
29-02-2024  Reports
SANOFI INDIA LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX
20-03-2024  ITAT
SHELL INTERNATIONAL B.V. vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) & ANR.
01-04-2024  ITAT
MOONLIGHT PROPERTIES (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

  NOT YET PUBLISHED  

Judgments

123-04-2024

ZF STEERING GEAR (INDIA) LTD. & ANR. vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, s. 148
217-04-2024

PRINCIPAL COMMISSIONER OF INCOME TAX vs. TATA STEEL LTD.


HIGH COURT OF BOMBAY
s. 37(1)
427-03-2024

FRANCISCO XAVIER PACHECO vs. STATE OF GOA, THROUGH CHIEF SECRETARY & ORS.


HIGH COURT OF BOMBAY
Constitution of India, Art. 226; Income-Tax Act, 1961, s. 147
518-03-2024

VIBRANT SECURITIES (P) LTD. vs. INCOME TAX OFFICER & ORS.


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, ss. 147 & 148
629-02-2024

SANOFI INDIA LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, s. 148
721-02-2024

PRINCIPAL COMMISSIONER OF INCOME TAX vs. INX MEDIA (P) LTD.*


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, s. 260A
820-02-2024

BUNGE INDIA (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF BOMBAY
Constitution of India, Art. 226; Income-Tax Act, 1961, s. 148
1009-11-2023

PRINCIPAL COMMISSIONER OF INCOME TAX vs. ANKITA DEPOSITS & ADVANCES (P) LTD.


HIGH COURT OF HIMACHAL PRADESH
s. 271(1)(c)
1126-09-2023

R. RAVIRAJAN vs. STATE OF KERALA*


HIGH COURT OF KERALA
Criminal Procedure Code, 1973, s. 451; ss. 132A, 132B & 226(4)
1214-06-2023

LADWA SAFETY SOLUTIONS (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF KARNATAKA
Income-Tax Act, 1961, s. 147 r/w s. 144

ITAT Orders

203-04-2024

NIRMA LTD. vs. DEPUTY COMMISSIONER OF INCOME-TAX


ITAT, AHMEDABAD 'A' BENCH
s. 244A
301-04-2024

MOONLIGHT PROPERTIES (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, CHANDIGARH 'B' BENCH
s. 36(1)(iii)
427-03-2024

ANNAPURNA BODDU vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, HYDERABAD 'B' BENCH
s. 271(1)(c)
522-03-2024

KOLAPARTHY SUVARNA LAKSHMI vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, HYDERABAD 'B' BENCH
ss. 69A, 115BBE & 153C
621-03-2024

NIRMAL SINGH vs. INCOME TAX OFFICER


ITAT, JODHPUR BENCH
s. 68
720-03-2024

SUNITA SINGHVI vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, JODHPUR BENCH
s. 143(3)
820-03-2024

SHELL INTERNATIONAL B.V. vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) & ANR.


ITAT, AHMEDABAD ‘D’ BENCH
s. 9(1); Double Taxation Avoidance Agreement between India & Netherlands, art. 12, s. 9(1)(vii); Double Taxation Avoidance Agreement between India & Netherlands, art. 12, s. 234B
912-03-2024

JITENDRA TIRTHANI vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, JODHPUR BENCH
ss. 69 & 115BBE
1106-12-2023

RAJALBEN HIRENBHAI PATEL vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, AHMEDABAD ‘SMC’ BENCH
s. 154
1229-11-2023

VIJAY PEMMARAJU vs. INCOME TAX OFFICER


ITAT, VISAKHAPATNAM 'SMC' BENCH
ss. 10(10AA) & 154

Circulars

123-04-2024

Circular No. 6 of 2024-Partial modification of Circular No. 3 of 2023 regarding consequences of PAN becoming inoperative...., dt. 23rd April, 2024


Sub. : Partial modification of Circular No. 3 of 2023 dated 28.03.2023 regarding consequences of PAN becoming inoperative as per rule 114AAA of the Income-tax Rules, 1962—Reg.
227-03-2024

Board’s F. No. 225/196/2023-ITA.II, dt. 27th March, 2024


Order under 138(1)(a) of the 1961
319-03-2024

DGIT(S) e-Verification Instruction No. 2(i) of 2024, dt. 19th March, 2024


Sub. : Instructions to the AOs for initiating proceedings u/s 147 of IT Act, 1961 in e- Verification cases—Reg.
513-03-2024

Board’s F. No. 225/5/2021-ITA-II, dt. 13th March, 2024


Subject : Order under 119 of the 1961—Reg.
607-03-2024

Circular No. 4 of 2024, dt. 7th March, 2024


Sub. : Ex-post facto extension of due date for filing Form No. 26QE which was required to be filed during the period 01.07.2022 to 28.02.2023 (pertaining to F.Y. 2022-23)—Reg.
806-03-2024

Circular No. 3 of 2024, dt. 6th March, 2024


Sub. : Circular under 119 of the 1961—Reg.
905-03-2024

Circular No. 2 of 2024, dt. 5th March, 2024


Sub. : Order under 119 of the 1961—Reg.
1001-03-2024

Board’s F. No. 225/132/2023/ITA-II, dt. 1st March, 2024


Order under 119 of the 1961—Processing of returns of income validly filed electronically with refund claims under 143(1) of the 1961 beyond the prescribed time limits in non-scrutiny cases—Regd.

Notifications

124-04-2024

Notification No. 41 of 2024/S.O. 1777(E), dt. 24th April, 2024


Sec. 10(46) of the IT Act, 1961
223-04-2024

Notification No. 40 of 2024/S.O. 1771(E), dt. 23rd April, 2024


Sec. 80G(2)(b) of the IT Act, 1961
309-04-2024

Notification No. 38 of 2024/S.O. 1651(E), dt. 9th April, 2024


Sec. 35(1)(ii) of the IT Act, 1961
531-03-2024

DGIT(S) Notification No. 2 of 2024-Time limit for verification of return of income after uploading—Reg., dt. 31st March, 2024


Subject : Time limit for verification of return of income after uploading—Reg.
627-03-2024

Notification No. 37 of 2024/G.S.R. 233(E), dt. 27th March, 2024


Income-tax (Fifth Amendment) Rules, 2024
726-03-2024

Notification No. 36 of 2024/S.O. 1545(E), dt. 26th March, 2024


Sec. 10(46) of the IT Act, 1961
822-03-2024

Notification No. 35 of 2024/S.O. 1538(E), dt. 22nd March, 2024


Sec. 138 of the IT Act, 1961
919-03-2024

Notification No. 34 of 2024/G.S.R. 223(E), dt. 19th March, 2024


Corrigenda of Income-tax (Fourth Amendment) Rules, 2024
1015-03-2024

Notification No. 32 of 2024/S.O. 1413(E), dt. 15th March, 2024


Sec. 10(22B) of the IT Act, 1961
1113-03-2024

Notification No. 29 of 2024/S.O. 1324(E), dt. 13th March, 2024


Sec. 35(1)(ii) of the IT Act, 1961
1226-02-2024

DGIT(S) Notification No. 1 of 2024, dt. 26th Feb., 2024


Specifying Forms, returns, statements, reports, orders, by whatever name called, prescribed in Appendix-II to be furnished electronically under sub-rule (1) and sub-rule (2) of rule 131 of the Income-tax Rules, 1962

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