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  TABLE OF CONTENTS  

LATEST ADDITIONS: 07-02-2023

06-02-2023  Circulars
Circular No. 2 of 2023-Corrigendum to Circular No. 23 of 2022, dt. 6th Feb., 2023
09-01-2023  Reports
OPENWAVE MOBILITY INC vs. DEPUTY COMMISSIONER OF INCOME TAX & ANR.
19-12-2022  Reports
G4S SECURE SOLUTIONS (INDIA) (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
08-12-2022  ITAT
THOMAS MUTHOOT vs. ASSISTANT COMMISSIONER OF INCOME TAX
27-12-2022  ITAT
KRISHNA INDUSTRIES vs. INCOME TAX OFFICER
16-01-2023  ITAT
GAJMUKHI CREDIT COOPERATIVE SOCIETY LTD. vs. INCOME TAX OFFICER
13-05-2022  ITAT
GSA GESTIONS SPORTIVES AUTOMOBILES SA vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)
11-04-2022  ITAT
BHASKARI MADHAVAN vs. INCOME TAX OFFICER
05-07-2022  ITAT
MOL CORPORATION vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)
03-01-2023  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. SMT. SUMAN KOITHARI
02-01-2023  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. NEOTECH EDUCATION FOUNDATION
06-01-2023  Reports
COMMISSIONER OF INCOME TAX vs. STEEL AUTHORITY OF INDIA LTD.
19-10-2022  ITAT
P. SRINIVASAN vs. INCOME TAX OFFICER
31-01-2023  ITAT
OXBOW ENERGY SOLUTIONS LLC vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)
01-04-2022  ITAT
SHRIGOPAL RAMESHKUMAR SALES (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX
26-04-2022  ITAT
EFACEC SWITCHGEAR INDIA (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX
12-04-2022  ITAT
DEPUTY COMMISSIONER OF INCOME TAX vs. SANATHNAGAR ENTERPRISE LTD.

  NOT YET PUBLISHED  

Judgments

131-01-2023

PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. SERVANTS OF PEOPLE SOCIETY


SUPREME COURT OF INDIA
ss. 2(15), proviso & 11
230-01-2023

BLACKSTONE CAPITAL PARTNERS (SINGAPORE) VI FDI THREE PTE. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)


HIGH COURT OF Delhi
Constitution of India, Art. 226; ss. 90, 147 & 147, Expln. 2(b), Double Taxation Avoidance Agreement between India and Singapore, art. 13; ss. 90 & 147
309-01-2023

OPENWAVE MOBILITY INC vs. DEPUTY COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF DELHI
Income-Tax Act, 1961, s. 197
409-01-2023

CUTTACK CENTRAL CO-OPERATIVE BANK LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF ORISSA
Income-Tax Act, 1961, s. 36(1)(vii)(viii), Income-Tax Act, 1961, s. 80P(4)
506-01-2023

COMMISSIONER OF INCOME TAX vs. STEEL AUTHORITY OF INDIA LTD.


HIGH COURT OF DELHI
ss. 37(1) & 37(1), Expln. 2
603-01-2023

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SMT. SUMAN KOITHARI


HIGH COURT OF CALCUTTA
Income-Tax Act, 1961, ss. 10(38) & 260A
702-01-2023

PRINCIPAL COMMISSIONER OF INCOME TAX vs. NEOTECH EDUCATION FOUNDATION


HIGH COURT OF GUJARAT
ss. 69 & 260A
819-12-2022

G4S SECURE SOLUTIONS (INDIA) (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX & ORS.


HIGH COURT OF DELHI
Income-Tax Act, 1961, s. 148
914-06-2022

HIRABEN PRAGIBHAI TALA vs. ADDITIONAL COMMISSIONER OF INCOME TAX & ORS.


HIGH COURT OF GUJRAT
Income-Tax Act, 1961, s. 144B
1001-06-2022

PRINCIPAL COMMISSIONER OF INCOME TAX vs. TRIUMPH REALTY (P) LTD.(NO. 2)


HIGH COURT OF DELHI
Income-Tax Act, 1961, s. 4
1101-04-2022

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SUNCITY PROJECTS (P) LTD.


SUPREME COURT OF INDIA
s. 260A(2A)
1223-03-2022

COMMISSIONER OF INCOME TAX vs. ORISSA TRUST OF TECHNICAL EDUCATION & TRAINING


HIGH COURT OF ORISSA
Income-Tax Act, 1961, ss. 69, 158BC(C)

ITAT Orders

312-01-2023

LOK VIKAS HOUSING FUNDS LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX


ITAT, JAIPUR 'A' BENCH
ss. 269SS, 269T, 271D, 271E & 273B;
427-12-2022

KRISHNA INDUSTRIES vs. INCOME TAX OFFICER


ITAT, RAIPUR ‘SMC’ BENCH
s. 4
508-12-2022

THOMAS MUTHOOT vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, COCHIN BENCH
ss. 271(1)(c) & 274
619-10-2022

P. SRINIVASAN vs. INCOME TAX OFFICER


ITAT, CHENNAI ‘A’ BENCH
s. 56(2)(vii)
705-07-2022

MOL CORPORATION vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)


ITAT, DELHI 'D' BENCH
Double Taxation Avoidance Agreement between India & USA, arts. 7 & 12; s. 9
813-05-2022

GSA GESTIONS SPORTIVES AUTOMOBILES SA vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)


ITAT, DELHI 'D' BENCH
Double Taxation Avoidance Agreement between India and Switzerland, art. 7; s. 9;
1012-04-2022

DEPUTY COMMISSIONER OF INCOME TAX vs. SANATHNAGAR ENTERPRISE LTD.


ITAT, MUMBAI 'G' BENCH
s. 36(1)(iii)
1111-04-2022

BHASKARI MADHAVAN vs. INCOME TAX OFFICER


ITAT, CHENNAI 'A' BENCH
s. 54

Circulars

206-01-2023

Circular No. 1 of 2023, dt. 6th Jan., 2023


Subject : Extension of time limit for compliance to be made for claiming any exemption under 54 to 54GB of the 1961 ('Act') in view of the then Covid-19 pandemic—Reg.
330-12-2022

Circular No. 25 of 2022, dt. 30th Dec., 2022


Subject : Clarification for the purposes of clause (c) of 269ST of the 1961 in respect of dealership/distributorship contract in case of co-operative societies—Reg.
503-11-2022

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
727-10-2022

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


Order under 119 of the 1961
930-09-2022

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.
1113-09-2022

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


Sub. : Additional Guidelines for removal of difficulties under sub-(2) of 194R of the 1961
1219-07-2022

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.

Notifications

125-01-2023

Notification No. 2 of 2023/S.O. 400(E), dt. 25th Jan., 2023


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
216-01-2023

Notification No. S.O. 270(E), dt. 16th Jan., 2023


Sec. 35(1)(ii) of the IT Act, 1961
305-01-2023

DGIT(S) Notification No. 1 of 2023, dt. 5th Jan., 2023


Addendum to Notification 2 of 2021: Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Interest income (Abolishing of limit of Rs. 5,000).
428-12-2022

Notification No. 128 of 2022/S.O. 6103(E), dt. 28th Dec., 2022


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
526-12-2022

Notification No. 127 of 2022/S.O. 6066(E), dt. 26th Dec., 2022


Sec. 280A of the IT Act, 1961
612-12-2022

DGIT(S) Notification dt. 12th Dec., 2022


Partial relaxation with respect to electronic submission of Form 10F by select category of taxpayers in accordance with the DGIT (Systems) Notification No. 3 of 2022.
716-11-2022

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
811-11-2022

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


Sec. 280A of the IT Act, 1961
1031-10-2022

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
1128-10-2022

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


Notifications under s. 35(1)(iii) of the IT Act, 1961
1219-10-2022

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


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

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