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  TABLE OF CONTENTS  

LATEST ADDITIONS: 22-10-2024

19-01-2024  Reports
SOCIEDADE DE FOMENTO INDUSTRIAL (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX & ORS.*
24-09-2024  Reports
EMPLOYEES SELECTION BOARD & ANR. vs. INCOME TAX DEPARTMENT & ORS.
16-10-2024  Reports
BANK OF RAJASTHAN LTD. vs. COMMISSIONER OF INCOME TAX
15-03-2024  ITAT
HIMATSINGKA SEIDE LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX*
30-09-2024  ITAT
ARUNKUMAR PUTHIGE vs. INCOME TAX OFFICER
27-02-2024  ITAT
GYASUDDIN QURESHI vs. INCOME TAX OFFICER
11-03-2024  ITAT
SWACHH VAPI MISSION TRUST vs. COMMISSIONER OF INCOME TAX (EXEMPTION)
08-02-2024  ITAT
NIRAVSINH KISHORESINH GEHLOT vs. INCOME TAX OFFICER
09-09-2024  Reports
ABHIRIT DISTRIBUTORS (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME-TAX & ORS.
03-09-2024  Reports
ABDUL RAHIMAN vs. INCOME TAX OFFICER
02-07-2024  ITAT
KAILASH GAHLOT vs. DEPUTY COMMISSIONER OF INCOME TAX
10-09-2024  ITAT
DEPUTY COMMISSIONER OF INCOME TAX vs. EDEL FINANCE CO. LTD.*
14-10-2024  ITAT
MAHAPRABHU RAM MULKH HI-TECH EDUCATION SOCIETY vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)
27-02-2024  ITAT
ISAGRO (ASIA) AGROCHEMICALS (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME-TAX
08-03-2024  ITAT
INTERNATIONAL EDUCATION & RESEARCH FOUNDATION vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)
26-02-2024  ITAT
JS CAPITAL LLC vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)

  NOT YET PUBLISHED  

Judgments

116-10-2024

BANK OF RAJASTHAN LTD. vs. COMMISSIONER OF INCOME TAX


SUPREME COURT OF INDIA
ss. 28(i) & 37(1)
207-10-2024

SHANTILAL PRABHUDAS & CO. vs. INCOME TAX OFFICER & ORS.


HIGH COURT OF BOMBAY
s. 147 r/w ss. 144 & 144B
326-09-2024

ARN INFRASTRUCTURES INDIA LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX & ORS.


HIGH COURT OF DELHI
ss. 148, 148A, 149, 150 & 153, Expln. 1
424-09-2024

EMPLOYEES SELECTION BOARD & ANR. vs. INCOME TAX DEPARTMENT & ORS.


HIGH COURT OF MADHYA PRADESH
s. 220(6)
610-09-2024

JOINT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) vs. ANSYS INC.


HIGH COURT OF BOMBAY
s. 158AB; Income-tax Rules, 1962, r. 16
710-09-2024

IBM INDIA (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX & ORS.


HIGH COURT OF KARNATAKA
ss. 237 & 244A
809-09-2024

ABHIRIT DISTRIBUTORS (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME-TAX & ORS.


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, ss. 148 & 151A
909-09-2024

VRINDAVAN GOPAL KHEDEKAR vs. NATIONAL FACELESS ASSESSMENT CENTRE & ORS.


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, ss. 148 & 151A
1003-09-2024

ABDUL RAHIMAN vs. INCOME TAX OFFICER


HIGH COURT OF KERALA
s. 260A r/w s. 253(5)
1122-08-2024

ESS SINGAPORE BRANCH vs. DEPUTY COMMISSIONER OF INCOME TAX & ORS.


HIGH COURT OF DELHI
ss. 239, 240 & 244A
1219-01-2024

SOCIEDADE DE FOMENTO INDUSTRIAL (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX & ORS.*


HIGH COURT OF BOMBAY AT GOA
ss. 147, 147, proviso & 148

ITAT Orders

230-09-2024

ARUNKUMAR PUTHIGE vs. INCOME TAX OFFICER


ITAT, COCHIN BENCH
s. 145A
310-09-2024

DEPUTY COMMISSIONER OF INCOME TAX vs. EDEL FINANCE CO. LTD.*


ITAT, MUMBAI 'E' BENCH
ss. 14A & 94(7)
402-07-2024

KAILASH GAHLOT vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, DELHI 'C' BENCH
s. 69C r/w ss. 153A & 153D
515-03-2024

HIMATSINGKA SEIDE LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX*


ITAT, KOLKATA 'C' BENCH
ss. 132, 143(3) & 153A, s. 14A; In favour of : Revenue, s. 115JB, s. 92CA
708-03-2024

INTERNATIONAL EDUCATION & RESEARCH FOUNDATION vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)


ITAT, AHMEDABAD 'A' BENCH
Double Taxation Avoidance Agreement between India & UK, art. 13; Double Taxation Avoidance Agreement between India & Swiss Confederation, art. 12; ss. 9 & 90
827-02-2024

GYASUDDIN QURESHI vs. INCOME TAX OFFICER


ITAT, DELHI 'H' BENCH
s. 40A(3); Income-tax Rules, 1962, r. 6DD
927-02-2024

ISAGRO (ASIA) AGROCHEMICALS (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME-TAX


ITAT, MUMBAI 'C' BENCH
s. 37(1), s. 69C
1121-02-2024

MIHIR PARIKH vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, DELHI 'E' BENCH
ss. 10(10D) & 28(vi)
1208-02-2024

NIRAVSINH KISHORESINH GEHLOT vs. INCOME TAX OFFICER


ITAT, AHMEDABAD 'SMC' BENCH
Double Taxation Avoidance Agreement between India & Australia, art. 24; s. 90; Income-tax Rules, 1962, r. 128

Circulars

215-10-2024

Circular No. 12 of 2024, dt. 15th Oct., 2024


Sub. : Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024—Reg.
307-10-2024

Board’s F. No. 173/118/2024-ITA-l, dt. 7 Oct., 2024


Sub. : Order under 119 of the Income-tnx Act, 1961—Reg.
401-10-2024

Circular No. 11 of 2024, dt. 1st Oct., 2024


Sub. : Order authorizing Income-tax authorities to admit an application or claim for refund and carry forward of loss and set off thereof under 119(2)(b) of the 1961—Reg.
529-09-2024

Circular No. 10 of 2024- Extension of timelines for filing of various reports of audit for the assessment year 2024-25, dt. 29th Sept., 2024


Subject: - Extension of timelines for filing of various reports of audit for the assessment year 2024-25—Reg.
617-09-2024

Circular No. 9 of 2024- Further enhancement of monetary limits for filing of appeals by the Department...., dt. 17th Sept., 2024


Sub. : Further enhancement of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court—Amendment to Circular 5 of 2024-Measures for reducing litigation—Reg.
709-09-2024

Instruction No. 2 of 2024, dt. 9th Sept., 2024


Sub. : Instruction regarding standard operating procedure for handling internal audit objections —Reg.
820-08-2024

Board’s F. No. 196/82/2024-ITA-I- Standardizing the process of filing application under s. 10(46A), dt. 20th Aug., 2024


Subject : Standardizing the process of filing application under 10(46A) of the 1961—Regarding
905-08-2024

Circular No. 8 of 2024, dt. 5th Aug., 2024


Sub. : Non-applicability of higher rate of TDS/TCS as per provisions of 206AA/206CC of the in the event of death of deductee/collectee before linkage of PAN and Aadhaar—Reg.
1003-05-2024

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
1223-04-2024

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.

Notifications

118-10-2024

Notification No. 117 of 2024/S.O. 4570(E), dt. 18th Oct., 2024


Sec. 10(46) of the IT Act, 1961
218-10-2024

Notification No. 116 of 2024/S.O. 4571(E), dt. 18th Oct., 2024


Sec. 92(C2), third proviso of the IT Act, 1961
316-10-2024

Notification No. 114 of 2024/G.S.R. 645(E), dt. 16th Oct., 2024


Income-tax (Ninth Amendment) Rules, 2024
416-10-2024

Notification No. 115 of 2024/S.O. 4545(E), dt. 16th Oct., 2024


Sec. 206C(12) of the IT Act, 1961
515-10-2024

Notification No. 111 of 2024/G.S.R.638(E), dt. 15th Oct., 2024


Income-tax (Seventh Amendment) Rules, 2024
615-10-2024

Notification No. 112 of 2024/G.S.R. 639(E), dt. 15th Oct., 2024


Income-tax (Eighth Amendment) Rules, 2024
711-10-2024

Notification No. 107 of 2024/S.O. 4398(E), dt. 11th Oct., 2024


Sec. 10(46) of the IT Act, 1961
811-10-2024

Notification No. 108 of 2024/S.O. 4399(E), dt. 11th Oct., 2024


Sec. 10(46) of the IT Act, 1961
911-10-2024

Notification No. 109 of 2024/S.O. 4400(E), dt. 11th Oct., 2024


Sec. 10(46) of the IT Act, 1961
1011-10-2024

Notification No. 110 of 2024/S.O. 4401(E), dt. 11th Oct., 2024


Sec. 10(46) of the IT Act, 1961
1101-10-2024

Notification No. 106 of 2024/S.O. 4276(E), dt. 1st Oct., 2024


Sec. 138(1)(a) of the IT Act, 1961
1230-09-2024

DGIT(S) Notification No. 4 of 2024, dt. 30th Sept. 2024


Subject : Procedure for making declaration and furnishing undertaking in Form-1 under rule 4 of The Direct Tax Vivad Se Vishwas Rules, 2024

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