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  TABLE OF CONTENTS  

LATEST ADDITIONS: 27-11-2020

26-11-2020  News
Press Release-CBDT to validate Unique Document Identification Number (UDIN) generated from ICAI portal at the time of upload of Tax Audit Reports, dt. 26th Nov., 2020
10-11-2020  ITAT
HAVELLS INDIA LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX
15-05-2020  ITAT
COUNCIL OF HANDICRAFTS DEVELOPMENT CORPORATION vs. INCOME TAX OFFICER (EXEMPTIONS)
02-11-2020  Reports
COMMISSIONER OF INCOME TAX vs. GOKALDAS IMAGES (P) LTD.

  NOT YET PUBLISHED  

Judgments

206-11-2020

COMMISSIONER OF INCOME TAX vs. SOCIEDADE DE FOMENTO INDUSTRIAL (P) LTD.


HIGH COURT OF BOMBAY AT GOA
s. 14A; Income-tax Rules, r. 8D, s. 37(1)
302-11-2020

INDIA FURNITURE PRODUCTS LTD. vs. COMMISSIONER OF INCOME TAX


HIGH COURT OF BOMBAY AT GOA
ss. 2(28A), 5(2), 9(1)(v), 40(a)(i) & 195
402-11-2020

COMMISSIONER OF INCOME TAX vs. GOKALDAS IMAGES (P) LTD.


HIGH COURT OF KARNATAKA
s. 36(1)(iii), ss. 14A & 115JB, s. 10B
527-10-2020

COMMISSIONER OF INCOME TAX vs. MD WADDAR & CO.


HIGH COURT OF BOMBAY AT GOA
s. 260A
624-09-2020

COMMISSIONER OF INCOME TAX vs. P. MAHALAKSHMI


HIGH COURT OF MADRAS
ss. 2(14)(iii) & 45
722-09-2020

VADUGANATHAN TALKIES vs. INCOME TAX OFFICER


HIGH COURT OF MADRAS
ss. 40A(3), Income-tax Rules, 1962, r. 6DD
813-07-2020

SMT. R. MAHALAKSHMI vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF MADRAS
ss. 254(1), 271(1)(c) & 271AAA
911-03-2020

DEPUTY COMMISSIONER OF INCOME TAX vs. TATA POWER DELHI DISTRIBUTION LTD.


HIGH COURT OF DELHI
s. 4;, s. 80-IA;
1003-03-2020

KASAUTII JEWELLERS vs. COMMISSIONER OF INCOME TAX


HIGH COURT OF JHARKHAND
Constitution of India, Art. 226; s. 148
1104-02-2020

CANBANK FINANCIAL SERVICES LTD. vs. CHIEF COMMISSIONER OF INCOME TAX


HIGH COURT OF KARNATAKA
ss. 5 & 234C;
1203-02-2020

TELEKOM MALAYSIA BERHAD vs. UNION OF INDIA


HIGH COURT OF KARNATAKA
Constitution of India, Art. 226; ss. 147 & 148

ITAT Orders

110-11-2020

HAVELLS INDIA LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, DELHI 'C' BENCH
s. 80-IC, s. 45, s. 40(a)(ii)
204-11-2020

YERRAM VENKATA SUBBA REDDY vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, HYDERABAD 'A' BENCH
s. 263, ss. 32(2), 78 & 170, ss. 50C & 263
304-11-2020

DEPUTY COMMISSIONER OF INCOME TAX vs. SNJ DISTILLERS (P) LTD.*


ITAT, CHENNAI 'C' BENCH
s. 14A, s. 153A, s. 32AC
429-10-2020

BOMBARDIER TRANSPORTATION SWEDER AB vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, DELHI 'D' BENCH
Double Taxation Avoidance Agreement between India & Sweden, art. 12;, Double Taxation Avoidance Agreement between India & Sweden, art. 5;
527-10-2020

ASSISTANT COMMISSIONER OF INCOME TAX vs. KRAMSKI STAMPING & MOLDING INDIA PVT. LTD.


ITAT, CHENNAI 'D' BENCH
s. 40(a)(ia) & 194C
622-10-2020

YASHODHA MOTORS PVT. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, CHANDIGARH ‘B’ BENCH
Income tax Act, 1961, s. 40A(2)
713-08-2020

AMPACET CYPRUS LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)


ITAT, MUMBIA 'I' BENCH
Double Taxation Avoidance Agreement between India & Cyprus, arts. 3 & 11; s. 43(2)
930-06-2020

FLUTURA BUSINESS SOLUTIONS (P) LTD. vs. INCOME TAX OFFICER


ITAT, BANGaLORE 'B' BENCH
s. 56(2)(viib); Income-tax Rules, 1962, r. 11UA(2)(b);
1117-02-2020

BRANCH MANAGER, LIC OF INDIA vs. INCOME TAX OFFICER*


ITAT, CUTTACK BENCH
ss. 17(2), 201(1) & 201(1A);
1210-02-2020

BULL RIDERS FINANCIAL SERVICES (P) LTD. vs. INCOME TAX OFFICER


ITAT, DELHI 'A' BENCH
ss. 147 & 151

Circulars

Notifications

102-11-2020

Notification No. 89 of 2020/S.O. 3952(E), dt. 2nd Nov., 2020


Sec. 10(23FE), Expln. (b)(vi) of the IT Act, 1961
229-10-2020

Notification No. 88 of 2020/S.O. 3906(E), dt. 29th Oct., 2020


Sec. 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
328-10-2020

Notification No. 86 of 2020/S.O. 3854(E), dt. 28th Oct., 2020


Sec. 280A(1) of the IT Act, 1961
427-10-2020

Notification No. 85 of 2020/S.O. 3847(E), dt. 27th Oct., 2020


Sec. 3 of Direct Tax Vivad se Vishwas Act, 2020
619-10-2020

Notification No. 83 of 2020/S.O. 3660(E), dt. 19th Oct., 2020


Sec. 92C(2), third proviso of the IT Act, 1961
701-10-2020

Notification No. 82 of 2020/G.S.R. 610(E), dt. 1st Oct., 2020


Income-tax (Twenty Second Amendment) Rules, 2020
825-09-2020

Notification No. 76 of 2020/S.O. 3296(E)- Faceless Appeal Scheme, 2020, dt. 25th Sept., 2020


Sec. 250(6B) of the IT Act, 1961—Faceless Appeal Scheme, 2020
925-09-2020

Notification No. 77 of 2020/S.O. 3297(E), dt. 25th Sept., 2020


Sec. 250(6C) of the IT Act 1961—Directions For Faceless Appeal Scheme, 2020
1025-09-2020

Notification No. 79 of 2020/S.O. 3304(E), dt. 25th Sept., 2020


Sec. 143(2) of the IT Act, 1961

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