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  TABLE OF CONTENTS  

LATEST ADDITIONS: 26-07-2024

  Articles
Budget—Changes In Capital Gains Tax By Finance (NO. 2) Bill, 2024—R. Santhanam
10-07-2024  ITAT
SANDHYA SURESH DAHIVELKAR vs. INCOME TAX OFFICER
10-07-2024  ITAT
RANJIT SINGH vs. INCOME TAX OFFICER
31-05-2024  ITAT
SATYAM VENTURE ENGINEERING SERVICES (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX
19-10-2023  Reports
COMMISSIONER OF INCOME TAX vs. ASHOK KUMAR PODDAR
02-07-2024  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. SUNIL MITTAL HUF
25-06-2024  Reports
MEENACHIL TALUK COOPERATIVE EMPLOYEES COOPERATIVE SOCIETY LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) & ANR.
02-01-2024  Reports
AHMEDABAD DISTRICT CO-OP MILK PRODUCERS UNION LTD. vs. INCOME TAX OFFICER
13-12-2023  Reports
PRINCIPAL COMMISSIONER OF INCOME-TAX vs. ANAND DIVINE DEVELOPERS (P) LTD.
01-01-2024  Reports
PRINCIPAL COMMISSIONER OF INCOME-TAX vs. NATIONAL DAIRY DEVELOPMENT BOARD
19-07-2024  SLP
DEPUTY COMMISSIONER OF INCOME TAX & ORS. vs. DARSHANA ANAND DAMLE
08-07-2024  ITAT
INCOME TAX OFFICER vs. PARTAP INDUSTRIES LTD.
25-07-2024  ITAT
BERLIAN MCDERMOTT SDN. BHD. vs. ASSISTANT COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION)
25-06-2024  ITAT
PRAKASHBHAI GORDHANBHAI TOGADIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX
03-05-2024  Reports
KHANDELWAL RUBBER PRODUCTS (P) LTD. vs. COMMISSIONER OF INCOME TAX
08-07-2024  Reports
PURANDHAR TECHNICAL EDUCATION SOCIETY vs. COMMISSIONER OF INCOME TAX (EXEMPTION) & ORS.
16-01-2024  Reports
KORDIENT VENTURES (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX
22-01-2024  Reports
URMILA SAXENA vs. CENTRAL BOARD OF DIRECT TAXES
30-01-2024  Reports
RABBANI S. KHAN vs. DEPUTY COMMISSIONER OF INCOME-TAX
23-01-2024  Reports
PHOTON KATHAAS PRODUCTION (P) LTD. vs. DIRECTOR GENERAL OF INCOME-TAX (INVESTIGATION)

  NOT YET PUBLISHED  

Judgments

108-07-2024

PURANDHAR TECHNICAL EDUCATION SOCIETY vs. COMMISSIONER OF INCOME TAX (EXEMPTION) & ORS.


HIGH COURT OF BOMBAY
Constitution of India, Art. 136; ss. 12A & 12AB
202-07-2024

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SUNIL MITTAL HUF


HIGH COURT OF GUJARAT
Income-Tax Act, 1961, s. 260A
325-06-2024

MEENACHIL TALUK COOPERATIVE EMPLOYEES COOPERATIVE SOCIETY LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) & ANR.


HIGH COURT OF KERALA
Income-Tax Act, 1961, s. 246A r/w s. 249(2)
403-05-2024

KHANDELWAL RUBBER PRODUCTS (P) LTD. vs. COMMISSIONER OF INCOME TAX


HIGH COURT OF ALLAHABAD
s. 143(1A)
530-01-2024

RABBANI S. KHAN vs. DEPUTY COMMISSIONER OF INCOME-TAX


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, s. 22 r/w s. 23
623-01-2024

PHOTON KATHAAS PRODUCTION (P) LTD. vs. DIRECTOR GENERAL OF INCOME-TAX (INVESTIGATION)


HIGH COURT OF MADRAS
Income-Tax Act, 1961, s. 279
722-01-2024

URMILA SAXENA vs. CENTRAL BOARD OF DIRECT TAXES


HIGH COURT OF MADHYA PRADESH
Income-Tax Act, 1961, ss. 147 & 148
816-01-2024

KORDIENT VENTURES (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF DELHI
Income-Tax Act, 1961, s. 148A
902-01-2024

AHMEDABAD DISTRICT CO-OP MILK PRODUCERS UNION LTD. vs. INCOME TAX OFFICER


HIGH COURT OF GUJARAT
Income-Tax Act, 1961, s. 148 & 148A
1001-01-2024

PRINCIPAL COMMISSIONER OF INCOME-TAX vs. NATIONAL DAIRY DEVELOPMENT BOARD


HIGH COURT OF GUJARAT
Income-Tax Act, 1961, s. 50C r/w s. 263
1113-12-2023

PRINCIPAL COMMISSIONER OF INCOME-TAX vs. ANAND DIVINE DEVELOPERS (P) LTD.


HIGH COURT OF DELHI
Income-Tax Act, 1961, s. 37(1)
1219-10-2023

COMMISSIONER OF INCOME TAX vs. ASHOK KUMAR PODDAR


HIGH COURT OF CALCUTTA
Income-Tax Act, 1961, s. 260A

ITAT Orders

210-07-2024

SANDHYA SURESH DAHIVELKAR vs. INCOME TAX OFFICER


ITAT, PUNE 'B' BENCH
s. 48
310-07-2024

RANJIT SINGH vs. INCOME TAX OFFICER


ITAT, AMRITSAR BENCH
s. 148
508-07-2024

SMT. REKHA AGRAWAL vs. Assistant Commissioner of Income Tax


ITAT, RAIPUR BENCH
ss. 48 & 50C
608-07-2024

INCOME TAX OFFICER vs. PARTAP INDUSTRIES LTD.


ITAT, CHANDIGARH 'B' BENCH
ss. 253(2), 253(5) & 268A
728-06-2024

RITU MULTITRADE SERVICES (P) LTD. vs. INCOME TAX OFFICER


ITAT, MUMBAI 'D' BENCH
ss. 147 & 148
825-06-2024

PANKAJ GUPTA vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, CHANDIGARH 'B' BENCH
ss. 45 & 48
1024-06-2024

CARERS WORLD WIDE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS)


ITAT, BANGALORE 'B' BENCH
s. 80G
1106-06-2024

R.M. SALES CORPORATION vs. INCOME TAX OFFICER


ITAT, AMRITSAR BENCH
s. 69A
1231-05-2024

SATYAM VENTURE ENGINEERING SERVICES (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, HYDERABAD ‘A’ BENCH
s. 92C, Double Taxation Avoidance Agreement between India and Thailand, art. 22; s. 40(a)(i)

Circulars

103-05-2024

Board’s F. No. 225/72/2024/ITA-II, -Guidelines for compulsory selection of returns for complete scrutiny.. dt. 3rd May, 2024


Subject : Guidelines for compulsory selection of returns for complete scrutiny during the financial year 2024-25—Procedure for compulsory selection in such cases—Regarding
323-04-2024

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.
427-03-2024

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


Order under 138(1)(a) of the 1961
519-03-2024

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.
713-03-2024

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


Subject : Order under 119 of the 1961—Reg.
807-03-2024

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.
1006-03-2024

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


Sub. : Circular under 119 of the 1961—Reg.
1105-03-2024

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


Sub. : Order under 119 of the 1961—Reg.
1201-03-2024

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

124-07-2024

Notification No. 94 of 2024/S.O. 2933(E), dt. 24th July, 2024


Sec. 10(46) of the IT Act, 1961
224-07-2024

Notification No. 95 of 2024/S.O. 2934(E), dt. 24th July, 2024


Sec. 10(46) of the IT Act, 1961
324-07-2024

Notification No. 96 of 2024/S.O. 2935 (E), 24th July, 2024


Sec. 10(46) of the IT Act, 1961
418-07-2024

Notification No. 66 of 2024/S.O. 2842(E), dt. 18th July, 2024


Sec. 10(23FE), Expln. 1(b)(vi) of the IT Act, 1961
518-07-2024

Notification No. 67 of 2024/S.O. 2843(E), dt. 18th July, 2024


Sec. 10(23FE), Expln. 1(b)(vi) of the IT Act, 1961
618-07-2024

Notification No. 68 of 2024/S.O. 2844(E), dt. 18th July, 2024


Sec. 10(23FE), Expln. 1(b)(vi) of the IT Act, 1961
718-07-2024

Notification No. 69 of 2024/S.O. 2845(E), dt. 18th July, 2024


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
818-07-2024

Notification No. 70 of 2024/S.O. 2846(E), dt. 18th July, 2024


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
918-07-2024

Notification No. 71 of 2024/S.O. 2847(E), dt. 18th July, 2024


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
1018-07-2024

Notification No. 72 of 2024/S.O. 2848(E), dt. 18th July, 2024


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
1118-07-2024

Notification No. 73 of 2024/S.O. 2849(E), dt. 18th July, 2024


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
1218-07-2024

Notification No. 74 of 2024/S.O. 2850(E), dt. 18th July, 2024


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

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