LOGIN   


   FOLLOW US   

Twitter @CTRCTO

   ACTIVATION CODE?   

Did you receive an activation or reset code through email? Please copy and paste it into the box below and click the 'Activate' button.

HOW TO SUBSCRIBE

Powerful Features

Create, edit and save your key notes and briefings, access any time from any device

Powerful search engine with advanced result set processing & relevance ranking.

Easily browse and find any case law report using sorted subject heads.

Browse all available journals to Preview or Open any Cited Page

Access and view or print any pages of already published journals.

View your current full text search history to manage or re-run searches.

ALREADY SUBSCRIBED?

PLEASE LOGIN

NOT A SUBSCRIBER?

Subscribe now and gain access to over 85,000 case law reports, latest notifications, press notes and more.

  TABLE OF CONTENTS  

LATEST ADDITIONS: 20-07-2024

18-07-2024  Notifications
Notification No. 66 of 2024/S.O. 2842(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 68 of 2024/S.O. 2844(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 70 of 2024/S.O. 2846(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 72 of 2024/S.O. 2848(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 74 of 2024/S.O. 2850(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 76 of 2024/S.O. 2852(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 78 of 2024/S.O. 2854(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 80 of 2024/S.O. 2856(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 82 of 2024/S.O. 2858(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 84 of 2024/S.O. 2860(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 86 of 2024/S.O. 2862(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 88 of 2024/S.O. 2863(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 90 of 2024/S.O. 2865(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 92 of 2024/S.O. 2867(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 67 of 2024/S.O. 2843(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 69 of 2024/S.O. 2845(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 71 of 2024/S.O. 2847(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 73 of 2024/S.O. 2849(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 75 of 2024/S.O. 2851(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 77 of 2024/S.O. 2853(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 79 of 2024/S.O. 2855(E), 18th July, 2024
18-07-2024  Notifications
Notification No. 81 of 2024/S.O. 2857(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 83 of 2024/S.O. 2859(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 85 of 2024/S.O. 2861(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 87 of 2024/S.O. 2880(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 89 of 2024/S.O. 2864(E), dt. 18th July, 2024
18-07-2024  Notifications
Notification No. 91 of 2024/S.O. 2866(E), dt. 18th July, 2024
19-07-2024  Notifications
Notification No. 93 of 2024/S.O. 2879(E), dt. 19th July, 2024

  NOT YET PUBLISHED  

Judgments

111-07-2024

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SPML INFRA LTD.


SUPREME COURT OF INDIA
s. 261
211-07-2024

MOHINDER SINGH & ANR. vs. INCOME TAX OFFICER & ANR..


HIGH COURT OF PUNJAB & HARYANA
s. 144
305-07-2024

FACETS GEMS POLISHING WORKS (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF GUJARAT
Income-Tax Act, 1961, s. 148 r/w s. 80-IA(4)
403-07-2024

INTERNATIONAL MANAGEMENT GROUP (UK) LTD. vs. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) & ORS.


HIGH COURT OF DELHI
Double Taxation Avoidance Agreement between India and UK, arts. 5, 7 &m 13; ss. 9(1)(vii) & 90
503-07-2024

AARTI FABRICOTT (P) LTD. vs. INCOME TAX OFFICER & ANR.


HIGH COURT OF DELHI
ss. 147 & 148
602-07-2024

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. N. H. KAPADIA EDUCATION TRUST


HIGH COURT OF GUJARAT
Income-Tax Act, 1961, s. 260A r/w s. 11(1)(d)
701-07-2024

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SIMPEX GRANITO (P) LTD.


HIGH COURT OF GUJARAT
Income-Tax Act, 1961, s. 4 r/w s. 260A r/w s. 69C
828-06-2024

KS CHAMANKAR ENTERPRISES vs. UNION OF INDIA & ORS.


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, s. 223(3)
925-06-2024

J.B.J. PERFUMES (P) LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF HIMACHAL PRADESH
ss. 147, proviso & 148
1024-06-2024

BREACH CANDY HOSPITAL TRUST vs. ASSISTANT COMMISSIONER OF INCOME-TAX (EXEMPTION) & ORS.


HIGH COURT OF BOMBAY
Constitution of India, Art. 226; Income-Tax Act, 1961, s. 10(23C)
1111-06-2024

TELCO CO-OPERATIVE SOCIETY LTD. vs. COMMISSIONER OF INCOME TAX & ORS.


HIGH COURT OF JHARKHAND
Income-Tax Act, 1961, ss. 147 & 148
1231-08-2023

INDIAN HUME PIPE CO. LTD. vs. COMMISSIONER OF INCOME TAX


HIGH COURT OF BOMBAY
Income-Tax Act, 1961, s. 268A

ITAT Orders

215-07-2024

SANKALP ENGINEERING & SERVICES (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, PUNE 'B' BENCH
s. 36(1)(va) & 43B, s. 68
310-07-2024

SUKHWINDER SINGH vs. INCOME TAX OFFICER


ITAT, CHANDIGARH 'A' BENCH
s. 147 r/w s. 144
403-07-2024

PRIMARY AGRICULTURAL CREDIT CO-OPERATIVE SOCIETY LTD. vs. INCOME TAX OFFICER


ITAT, BANGALORE 'B' BENCH
s. 80P(2)(a)(i);, ss. 57(iii), 80P(2)(a)(i) & 80P(2)(d);
528-06-2024

ASHA RANI PANDYA vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, INDORE BENCH
s. 90; Income-tax Rule, 1962, r. 128
627-06-2024

SMT. SATYA WATI vs. INCOME TAX OFFICER


ITAT, DELHI ‘SMC’ BENCH
s. 250
925-06-2024

INCOME TAX OFFICER vs. PRAKASH RAMKRISHNA POPHALE


ITAT, PUNE 'B' BENCH
s. 48, s. 54
1018-06-2024

VERITAS (INDIA) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX*


ITAT, MUMBAI 'F' BENCH
s. 10AA, s. 69C
1111-06-2024

INCOME TAX BAR ASSOCIATION vs. COMMISSIONER OF INCOME TAX (EXEMPTION)


ITAT, KOLKATA 'A' BENCH
s. 80G(5), first proviso cl. (iii); Income-tax Rules, 1962, r. 17A
1203-06-2024

KANTAR GDC INDIA (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, HYDERABAD 'A' BENCH
s. 92C

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

118-07-2024

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
218-07-2024

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
318-07-2024

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
418-07-2024

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
518-07-2024

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
618-07-2024

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
718-07-2024

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
818-07-2024

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
918-07-2024

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
1018-07-2024

Notification No. 75 of 2024/S.O. 2851(E), dt. 18th July, 2024


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

Notification No. 76 of 2024/S.O. 2852(E), dt. 18th July, 2024


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

Notification No. 77 of 2024/S.O. 2853(E), dt. 18th July, 2024


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

Key Notes

Collect key-points from any report or article you are reading, just select a block of text and click the 'Add' button.

Rearrange the collected key-points by just dragging them up or down with the mouse

Edit the key-points using the built-in editor. Combine key-points to create key-notes / briefings

Full featured editor to edit your key-notes / briefings. Use formattings, headings and even tables. You can even embed images and videos.

Create upto 20 key-notes / briefings and save to the your cloud account that comes with your subscription.

Access your key-points and key-notes from any device anywhere as long as you have an Internet connection.

Journal Browser for Looking up Citations

A simple but intuitive interface to pick any reports based on citations from a large collection of journals including CTR, ITR, DTR, Taxmann, SOT, TTJ and ITD. You can preview the reports before actually opening the full report.

Subject Browser

Find reports based on multiple subject heads. Features a powerful interface that allows you to quickly and easily browse through a large collection. This makes it very easy to exactly find the case law you are looking for.

Published Journals

Single / Dual Page Display, Low / Hi Res Modes, Compact Mode Printing

Browse, view and Print pages from our published journals. You can print the pages exactly as it appeared in the print media.

Supports low resolution and high resolution modes. Use low resolution mode if you are using a slow speed Internet connection.

Use single page or dual page display. Use dual page display to create compact hard copies (two pages in one sheet of paper).

Boolean Searches

Boolean searches allow you add conditions like OR, AND and NOT. For example, you can use boolean searches to Find all articles that contain TDS but not Hotels or find all Orders that contain "International Taxation" and Singapore or even Find all Orders that contain "International Taxation" but not Singapore.

Smart Search

Smart Search allows you to precisely specify what to look for and where. You can also decide if the search should be restricted to wihin one or more of Reports, ITAT orders, Circulars, ACTs etc.

Phrase, Proximity and Position Limit Searches

You can add quotation marks around your keywords to indicate full phrase saerches. You can also use the ~ character to indicate proximity search. For example, "Business banking"~5 will find all topics that contain the words business and banking within 5 words of each other. Position limit search allows you to look for words within specified limits. For example, @catchnote[10] "Business of banking" will find all topics that contain "Business of Banking" within the first 10 words in all catch note paragraphs.

Search History