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: 08-12-2023

05-12-2023  Notifications
Notification No. 102 of 2023/S.O. 5169(E), dt. 5th Dec., 2023
17-10-2023  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. GREEN ENVIRONMENT SERVICES CO-OPERATIVE SERVICES LTD.
07-11-2023  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOGINDER SINGH CHATHA
16-10-2023  ITAT
ARUN AGRAWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX
12-10-2023  ITAT
MEWAR HOSPITAL (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX*
10-04-2023  Reports
MAHALAKSHMI TEXTILE MILLS LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX
09-06-2023  Reports
RAJESH KUMAR AGARWAL vs. UNION OF INDIA & ORS.
12-05-2023  Reports
PRAMOD KUMAR MADHOGARHIA vs. UNION OF INDIA & ORS.
31-10-2023  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. INDUS TOWERS LTD.
09-11-2023  Reports
R.P. DARRMALINGAM vs. ASSISTANT COMMISSIONER OF INCOME TAX
10-11-2023  ITAT
GOLDEN TULIP HOSPITALITY (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX
21-11-2023  ITAT
ANIRUDH VENKATA RAGI vs. INCOME TAX OFFICER
12-07-2023  ITAT
ABBOTT INDIA LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX
07-07-2023  Reports
MAHLE ANAND FILTER SYSTEMS (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX
04-05-2023  Reports
KUNAL DAGA vs. UNION OF INDIA & ORS.

  NOT YET PUBLISHED  

Judgments

109-11-2023

R.P. DARRMALINGAM vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF MADRAS
ss. 139(1), 153A, 276CC & 278E
207-11-2023

PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOGINDER SINGH CHATHA


HIGH COURT OF PUNJAB & HARYANA
ss. 68 & 69
331-10-2023

PRINCIPAL COMMISSIONER OF INCOME TAX vs. INDUS TOWERS LTD.


HIGH COURT OF DELHI
Income-Tax Act, 1961, s. 36(1)(iii), Income-Tax Act, 1961, s. 32(1)(ii), Income-Tax Act, 1961, ss. 37(1) & 43B(d)
417-10-2023

PRINCIPAL COMMISSIONER OF INCOME TAX vs. GREEN ENVIRONMENT SERVICES CO-OPERATIVE SERVICES LTD.


HIGH COURT OF GUJARAT
Income-Tax Act, 1961, s. 260A
503-10-2023

LEELA TRADE LINK (P) LTD. vs. NATIONAL FACELESS ASSESSMENT CENTRE


HIGH COURT OF GUJARAT
Constitution of India Art. 226; Income-Tax Act, 1961, s. 143(3) r/w s. 144B
615-09-2023

JOINT COMMISSIONER OF INCOME TAX vs. SESA GOA LTD.


SUPREME COURT OF INDIA
s. 40(a)(ii)
703-08-2023

COMMISSIONER OF INCOME TAX vs. C. SWAPNA


SUPREME COURT OF INDIA
s. 271D
807-07-2023

MAHLE ANAND FILTER SYSTEMS (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


SUPREME COURT OF INDIA
Income-Tax Act, 1961, s. 37(1)
909-06-2023

RAJESH KUMAR AGARWAL vs. UNION OF INDIA & ORS.


HIGH COURT OF CALCUTTA
Constitution of India, Art. 226; Income-Tax Act, 1961, ss. 147, 148, 148A(b) & (d)
1012-05-2023

PRAMOD KUMAR MADHOGARHIA vs. UNION OF INDIA & ORS.


HIGH COURT OF CALCUTTA
Income-Tax Act, 1961, ss. 147, 148, 148A(b) & (d)
1104-05-2023

KUNAL DAGA vs. UNION OF INDIA & ORS.


HIGH COURT OF CALCUTTA
Contribution of India, Art. 226; Income-Tax Act, 1961, ss. 147, 148, 148A(b) & (d)
1210-04-2023

MAHALAKSHMI TEXTILE MILLS LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF MADRAS
Income-Tax Act, 1961, s. 143(1)(a) & 156

ITAT Orders

101-12-2023

MONTU SHALLU KNITWEARS vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, CHANDIGARH 'B' BENCH
s. 69B r/w s. 115BBE
222-11-2023

INCOME TAX OFFICER vs. YENDAGANDHI LARGE SIZED CO-OPERATIVE SOCIETY LTD.*


ITAT, VISAKHAPATNAM BENCH
s. 80P(2)(a)(i)
321-11-2023

ANIRUDH VENKATA RAGI vs. INCOME TAX OFFICER


ITAT, HYDERABAD 'B' BENCH
ss. 10(38), 45 & 69;
410-11-2023

GOLDEN TULIP HOSPITALITY (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, AMRITSAR BENCH
ss. 69A & 115BBE
627-10-2023

INCOME TAX OFFICER vs. BISHAMBHAR DAYAL AGRAWAL


ITAT, RAIPUR BENCH
Income-tax (Appellate Tribunal) Rules, 1963, r. 27, s. 147
716-10-2023

ARUN AGRAWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, RAIPUR ‘SMC’ BENCH
ss. 124(3)(9), 127 & 143
812-10-2023

MEWAR HOSPITAL (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX*


ITAT, JODHPUR BENCH
s. 153A, ss. 69 & 153A
912-07-2023

ABBOTT INDIA LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX


ITAT, MUMBAI 'K' BENCH
s. 144C
1023-05-2023

DEPUTY COMMISSIONER OF INCOME TAX vs. ASIAN STAR CO. LTD.


ITAT, MUMBAI 'A' BENCH
s. 69
1112-05-2023

GOLD STAR PHARMACEUTICAL (P) Ltd. vs. INCOME TAX OFFICER


ITAT, AMRITSAR BENCH
ss. 147 & 148

Circulars

123-10-2023

Circular No. 19 of 2023, dt 23rd Oct., 2023


Sub. : Condonation of delay under 119(2)(b) of the 1961 in filing of Form No. 10-IC for Assessment Year 2021-22 - Reg.
220-10-2023

Circular No. 18 of 2023, dt. 20th Oct., 2023


Order under 119 of the Income-tax Act
316-10-2023

Board's F. No. 225/132/2023/ITA-II, dt. 16th Oct., 2023


Order under 119 of the 1961
409-10-2023

Circular No. 17 of 2023, dt. 9th Oct., 2023


Sub : Order under 119 of the 1961—Reg.
518-09-2023

Circular No. 16 of 2023- Extension of timelines for filing of Form 10B/10BB and Form ITR-7, dt. 18th Sept., 2023


Subject : Extension of timelines for filing of Form 10B/10BB and Form ITR-7 for the Assessment Year 2023-24—Reg.
716-08-2023

Circular No. 15 of 2023, dt. 16th Aug., 2023


Sub : Guidelines under clause (10D) of 10 of the 1961 - reg.
803-08-2023

Board's F. No. 225/66/2023–ITA-II, dt. 3rd Aug., 2023


Subject: Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2023-24—Procedure for compulsory selection in such cases—Clarification—Reg.
927-07-2023

Circular No. 14 of 2023-SOP for making application for recomputation of total income of a co-operative society......, dt. 27th July, 2023


Sub. : Standard Operating Procedure (SOP) for making application for recomputation of total income of a co-operative society engaged in the business of manufacture of sugar, as provided for in the sub-(19) of 155 of the 1961—Reg.
1112-07-2023

Circular No. 12 of 2023, dt. 12th July, 2023


Subject : Clarification regarding taxability of income earned by a non-resident investor from off-shore investments in investment fund routed through an Alternative Investment Fund—Reg.

Notifications

105-12-2023

Notification No. 102 of 2023/S.O. 5169(E), dt. 5th Dec., 2023


Sec. 10(46) of the IT Act, 1961
224-11-2023

Notification No. 101 of 2023/S.O. 5045(E), dt. 24th Nov., 2023


Sec. 10(46) of the IT Act, 1961
324-11-2023

Notification No. 100 of 2023/S.O. 5044(E), dt. 24th Nov., 2023


Sec. 10(46) of the IT Act, 1961
420-11-2023

Notification No. 99 of 2023/S.O. 4996(E), dt. 20th Nov., 2023


Sec. 138 of the IT Act, 1961
706-11-2023

Notification No. 97 of 2023/S.O. 4817(E), dt. 6th Nov., 2023


Sec. 10(46) of the IT Act, 1961
806-11-2023

Notification No. 98 of 2023/S.O. 4828(E), dt. 6th Nov., 2023


Sec. 10(46) of the IT Act, 1961
901-11-2023

Notification No. 95 of 2023/S.O. 4755(E), dt. 1st Nov., 2023


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
1031-10-2023

Notification No. 94 of 2023/G.S.R. 813(E), dt. 31st Oct., 2023


Income-tax (Twenty Seventh Amendment) Rules, 2023
1126-10-2023

Notification No. 92 of 2023/S.O. 4703(E), dt. 26th Oct., 2023


Sec. 10(46) of the IT Act, 1961
1226-10-2023

Notification No. 93 of 2023/S.O. 4700(E), dt. 26th Oct., 2023


Sec. 10(46) 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