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  TABLE OF CONTENTS  

LATEST ADDITIONS: 21-01-2022

31-12-2021  ITAT
VERITAS SOFTWARE TECHNOLOGIES INDIA (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX
19-01-2022  ITAT
HONDA R&D (INDIA) (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX
13-12-2021  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. PAVITRA TREXIM (P) LTD.
24-11-2021  ITAT
ADDITINAL COMMISSIONER OF INCOME TAX vs. PEREGRINE GUARDING (P) LTD.
04-01-2022  ITAT
RETAIL QUOTIENT RESEARCH (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX
20-12-2021  Reports
ADVANCE REALTY DEVELOPERS vs. NATIONAL E-ASSESSMENT CENTRE DELHI
14-12-2021  Reports
DELHI INTERNATIONAL AIRPORT LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX*

  NOT YET PUBLISHED  

Judgments

117-01-2022

BAGARIA PROPERTIES & INVESTMENT (P) LTD. & ANR. vs. UNION OF INDIA & ORS.


HIGH COURT OF CALCUTTA
ss. 147, 148 & 148A; Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, s. 3
214-01-2022

BHARAT ALUMINIUM COMPANY LTD. vs. UNION OF INDIA & ORS.


HIGH COURT OF DELHI
ss. 143(3) & 144B
304-01-2022

MRS. AMJATHKHAN SHARMILA SIRAJ vs. INCOME TAX OFFICER


HIGH COURT OF MADRAS : MADURAI BENCH
Constitution of India, Art. 226; ss. 142(1), 143(2) & 143(3)
520-12-2021

ADVANCE REALTY DEVELOPERS vs. NATIONAL E-ASSESSMENT CENTRE DELHI


HIGH COURT OF GUJARAT
Constitution of India, Art. 226; ss. 143(3) & 144B
616-12-2021

PRINCIPAL COMMISSIONER OF INCOME TAX vs. EIH LTD.


HIGH COURT OF CALCUTTA
s. 14A
714-12-2021

DELHI INTERNATIONAL AIRPORT LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX*


HIGH COURT OF KARNATAKA
ss. 40(a)(ia) & 194H, ss. 5, 37(1) & 145
1024-11-2021

PRINCIPAL COMMISSIONER OF INCOME TAX vs. AKZO NOBLE INDIA LTD.


HIGH COURT OF CALCUTTA
ss. 50B & 260A
1129-10-2021

VARUN RAJ PILLAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX*


HIGH COURT OF GAUHATI
s. 127
1230-09-2021

PRINCIPAL COMMISSIONER OF INCOME TAX vs. V.N. ENTERPRISES LTD.*


HIGH COURT OF CALCUTTA
ss. 2(29BA) & 10B

ITAT Orders

119-01-2022

HONDA R&D (INDIA) (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, DELHI ‘I-1’ BENCH
s. 92C
214-01-2022

ASSISTANT COMMISSIONER OF INCOME TAX vs. UMW DONGSHIN MOTECH (P) LTD.


ITAT, PUNE ‘B’ BENCH
s. 36(1)(iii)
410-01-2022

ATUL CHANDRAKANT SHAH vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, AHMEDABAD 'SMC' BENCH
s. 154
507-01-2022

NEILSOFT (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, PUNE 'C' BENCH
s. 92C
604-01-2022

RETAIL QUOTIENT RESEARCH (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, CHANDIGARH 'B' BENCH
s. 56(2)(viib)
731-12-2021

VERITAS SOFTWARE TECHNOLOGIES INDIA (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, PUNE ‘C’ BENCH
s. 92C, s. 92C, s. 92C r/w s. 32
829-12-2021

ASHOK IRAPPA BANNUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX


ITAT, BANGALORE 'C' BENCH
ss. 194C(6) & 263
928-12-2021

LATE SH. GHANSHAM DASS THROUGH L/H SH. DAVINDER SINGH vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, CHANDIGARH 'A' BENCH
ss. 36(1)(iii) & 153A
1015-12-2021

JAGMOHAN SINGH vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, CHANDIGARH ‘A’ BENCH
s. 36(1)(va) & 43B
1124-11-2021

ADDITINAL COMMISSIONER OF INCOME TAX vs. PEREGRINE GUARDING (P) LTD.


ITAT, DELHI ‘F’ BENCH
ss. 36(1)(va)/43B, s. 37(1)
1226-10-2021

BILCARE LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, PUNE 'C' BENCH
ss. 144C & 254(1), s. 145A

Circulars

806-09-2021

Circulars F. No. 225/97/2021/ITA-II, dt. 6th Sept., 2021


Subject : Procedure for handling of assessment by Jurisdictional Assessing Officers in respect of assessments/penalties transferred out of Faceless Assessment under 144B(8) of the 1961/Faceless Penalty Scheme, 2021 respectively—Reg.

Notifications

118-01-2022

Notification No. 9 of 2022/G.S.R. 25(E), dt. 18th Jan., 2022


Securities Transaction Tax (First Amendment), Rules, 2022
218-01-2022

Notification No. 8 of 2022/G.S.R. 24(E), dt. 18th January, 2022


Income tax (Second Amendment) Rules, 2022
414-01-2022

Notification No. 6 of 2022/G.S.R. 15(E), dt. 14th Jan., 2022


Income tax (First Amendment) Rules, 2022
613-01-2022

Notification No. 5 of 2022/S.O. 193(E), dt. 13th Jan., 2022


Sec. 10(46) of the IT Act, 1961
711-01-2022

Notification No. 3 of 2022/S.O. 145(E), dt. 11th Jan., 2022


Sec. 10(46) of the IT Act, 1961
807-01-2022

Notification No. 2 of 2022/S.O. 90(E), dt. 7th Jan., 2022—Corrigendum


Secs. 250(6B) and (6C) of the IT Act, 1961
906-01-2022

Notification No. 1 of 2022/S.O. 73(E), dt. 6th Jan., 2022


Sec. 10(46) of the IT Act, 1961
1004-01-2022

Notification No. S.O. 37(E), dt. 4th Jan., 2022


Sec. 11A(1) of the Prevention of Money-laundering Act, 2002
1104-01-2022

Notification G.S.R. 5(E), dt. 4th Jan., 2022


Rule 9A(2)(h)(i) of the Prevention of Money-laundering (Maintenance of Records) Rules, 2005

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