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  TABLE OF CONTENTS  

LATEST ADDITIONS: 25-11-2022

13-07-2022  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. NIDAN
24-11-2022  Reports
COMMISSIONER OF INCOME TAX vs. MANSUKH DYEING & PRINTING MILLS
06-04-2022  Reports
RAJESH GUPTA vs. ADDITIONAL COMMISSIONER OF INCOME TAX
06-05-2022  ITAT
JANPAKSH PRINTING & PUBLISHING vs. INCOME TAX OFFICER
18-11-2022  ITAT
SUJATA PANDA vs. ASSISTANT COMMISSIONER OF INCOME TAX
21-11-2022  Reports
MITTAL INTERNATIONAL vs. ASSISTANT COMMISSIONER OF INCOME TAX
25-05-2022  Reports
H.P. NURSING REGISTRATION COUNCIL vs. PRINCIPAL COMMISSIONER OF INCOME TAX
30-06-2022  ITAT
NATASHA CHOPRA vs. DEPUTY COMMISSIONER OF INCOME TAX
16-11-2022  ITAT
LEH NUTRITION PROJECT vs. DEPUTY COMMISSIONER OF INCOME TAX

  NOT YET PUBLISHED  

Judgments

124-11-2022

COMMISSIONER OF INCOME TAX vs. MANSUKH DYEING & PRINTING MILLS


SUPREME COURT OF INDIA
s. 45(4)
221-11-2022

PRINCIPAL COMMISSIONER OF INCOME TAX vs. OIL INDUSTRY DEVELOPMENT BOARD


HIGH COURT OF DELHI
Income-Tax Act, 1961, s. 14A
321-11-2022

MITTAL INTERNATIONAL vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF DELHI
Income-Tax Act, 1961, ss. 148, 148A(b) & 148A(d)
510-11-2022

OMESH JAIN vs. INCOME TAX OFFICER


HIGH COURT OF DELHI
Income-Tax Act, 1961, ss. 148 & 148A(d)
604-11-2022

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) vs. WESTIN HOTEL MANAGEMENT LP*


HIGH COURT OF DELHI
Double taxation Avoidance Agreement between India & USA, Art. 12(4)(a); Income-Tax Act, 1961, s. 9(i)(vii) & 90
718-10-2022

SUNRISE ASSOCIATES vs. INCOME TAX OFFICER


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, ss. 148, 148A(d) & 148A(b)
813-09-2022

COMMISSIONER OF INCOME TAX (EXEMPTION) vs. B.P. PODDAR FOUNDATION FOR EDUCATION


HIGH COURT OF CALCUTTA
ss. 147 & 147, Expln. 3
913-07-2022

PRINCIPAL COMMISSIONER OF INCOME TAX vs. NIDAN


HIGH COURT OF ORISSA
ss. 153A, 153B & 260A
1007-06-2022

SARWAN KUMAR PODDAR vs. UNION OF INDIA & ORS.


HIGH COURT OF CALCUTTA
Constitution of India, Art. 226; ss. 147 & 148
1125-05-2022

H.P. NURSING REGISTRATION COUNCIL vs. PRINCIPAL COMMISSIONER OF INCOME TAX


HIGH COURT OF HIMACHAL PRADESH
ss. 2(24)(xviii) & 4
1206-04-2022

RAJESH GUPTA vs. ADDITIONAL COMMISSIONER OF INCOME TAX


HIGH COURT OF MADRAS
s. 153(2)

ITAT Orders

118-11-2022

SUJATA PANDA vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, CUTTACK BENCH
ss. 153A & 153B
216-11-2022

LEH NUTRITION PROJECT vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, AMRITSAR BENCH
ss. 11 & 12A
314-11-2022

KRISHAK BHARATI COOPERATIVE LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX*


ITAT, DELHI 'C' BENCH
Double Taxation Avoidance Agreemant between India and Oman Tax Law, art. 8(bis); s. 90, s. 14A, s. 37(1)
409-11-2022

BHAG CHAND JAIN THROUGH LEGAL HEIR VIKRANT KUMAR JAIN vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, JABALPUR BENCH
Income-tax (Appellate Tribunal) Rules, 1963, r. 11;, s. 54F
631-10-2022

AMBUJA CEMENT LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX


ITAT, MUMBAI 'K' BENCH
s. 4, s. 37(1), s. 14A, s. 92C
730-06-2022

NATASHA CHOPRA vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, DELHI 'E' BENCH
Double Taxation Avoidance Agreement between India & UK, art. 6; s. 90(1)(a)(i)
814-06-2022

MURALIKRISHNA VADDI vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, VISAKHAPATNAM BENCH
ss. 90 & 91; Income-tax Rules, 1962, r. 128(9)
913-06-2022

PRATHAMIKA KRISHI PATTINA, SAHAKARA SANGHA LTD. vs. INCOME TAX OFFICER


ITAT, BANGALORE 'SMC-C' BENCH
ss. 80A(5) & 80P
1006-05-2022

JANPAKSH PRINTING & PUBLISHING vs. INCOME TAX OFFICER


ITAT, JABALPUR BENCH
s. 250, s. 119(1), s. 124, s. 37(1)
1217-11-2020

BALASAHEB VYANKAT GAIKWAD vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, PUNE 'A' BENCH
s. 41(1), s. 68, s. 69, s. 40a(ia)

Circulars

103-11-2022

Circular No. 23 of 2022-Explanatory Notes to the Provisions of the Finance Act, 2022, dt. 3rd Nov., 2022


Explanatory Notes to the Provisions of the Finance Act, 2022
327-10-2022

Circular No. 21 of 2022, dt. 27th Oct., 2022


Order under 119 of the 1961
530-09-2022

Circular No. 19 of 2022, dt. 30th Sept., 2022


Subject : Extension of timeline for filing of various reports of audit for the assessment year 2022-23—Reg.
713-09-2022

Circular No 18 of 2022, dt. 13th Sept., 2022


Sub. : Additional Guidelines for removal of difficulties under sub-(2) of 194R of the 1961
819-07-2022

Circular No. 15 of 2022, dt. 19th July, 2022


Sub. : Condonation of delay under 119(2)(b) of the 1961 in filing of Form No. 10BB for Assessment Year 2018-19 and subsequent years—Reg.
919-07-2022

Circular No. 16 of 2022, dt. 19th July, 2022


Sub. : Condonation of delay under 119(2)(b) of the 1961 in filing of Form No. 10B for Assessment Year 2018-19 and subsequent years—Reg.
1019-07-2022

Circular No. 17 of 2022, dt. 19th July, 2022


Sub. : Condonation of delay under 119(2)(b) of the 1961 in filing of Form No. 9A and Form No. 10 for Assessment Year 2018-19 and subsequent years—Reg.
1111-07-2022

F. No. 173/62/2022-ITA-I, dt. 11th July, 2022


Sub. : Standardizing the process of filing application for approval / renewal of an Electoral Trust u/s 2(22AAA) of the 1961 - Regarding
1228-06-2022

Circular No. 14 of 2022, dt. 28th June, 2022


Subject : Order under 119 of the 1961 (the Act) in relation to tax deduction at source under 194S of the Act for transactions other than those taking place on or through an Exchange

Notifications

116-11-2022

Notification No. 125 of 2022/S.O. 5345(E), dt. 16th Nov., 2022


Sec. 10(23FE), Expln. 1(b)(vi) of the IT Act, 1961
211-11-2022

Notification No. 120 of 2022/ S.O. 5248(E), dt. 11th Nov., 2022


Sec. 280A of the IT Act, 1961
431-10-2022

Notification No. 119 of 2022/S.O. 5080(E), dt. 31st Oct., 2022


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
528-10-2022

Notification No. 118 of 2022/S.O. 5070(E), dt. 28th Oct., 2022


Notifications under s. 35(1)(iii) of the IT Act, 1961
619-10-2022

Notification No. 117 of 2022/S.O. 4936(E), 19th October, 2022


Sec. 10(46) of the IT Act, 1961
719-10-2022

Notification No. 116 of 2022/S.O. 4944(E), dt. 19th Oct., 2022


Sec. 10(46) of the IT Act, 1961
814-10-2022

Notifications under s. 115 of 2022/S.O. 4893(E), dt. 14th October, 2022


Sec. 10(23FE), Expln. 1(b)(vi) of the IT Act, 1961
913-10-2022

Notification No. 114 of 2022/S.O. 4872(E), dt. 13th Oct., 2022


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
1007-10-2022

Notification No. 112 of 2022/G.S.R. 769(E), dt. 7th Oct., 2022


Income-tax (Thirty Third Amendment) Rules, 2022
1104-10-2022

Notification S.O. 4716(E), dt. 4th October, 2022


Sec. 11A(1) of the Prevention of Money-Laundering Act, 2002
1228-09-2022

Notification No. 111 of 2022/G.S.R. 733(E), dt. 28th Sept., 2022


Income-tax (Thirty Second Amendment) Rules, 2022

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