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  TABLE OF CONTENTS  

LATEST ADDITIONS: 12-08-2022

10-08-2022  Notifications
Notification No. 94 of 2022/G.S.R. 622(E), dt. 10th Aug., 2022
10-08-2022  News
PIB Press Release-Income Tax Department conducts searches in Rajasthan, dt. 10th Aug, 2022
22-07-2022  ITAT
COWTOWN SOFTWARE DESIGN (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX
29-07-2022  ITAT
DEPUTY COMMISSIONER OF INCOME TAX vs. ARUN SINGHANIA
22-04-2022  Reports
UNISOURCE HYDRO CARBON SERVICES (P) LTD. & ANR. vs. UNION OF INDIA & ORS.
08-08-2022  Reports
CHINA CONSTRUCTION SAUSUM INDIA (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX & ORS.
10-08-2022  News
PIB Press Release- Income Tax Department conducts searches in Madhya Pradesh, dt. 10th Aug, 2022
10-08-2022  News
PIB Press Release- Income Tax Department conducts searches in Maharashtra, dt. 10th Aug, 2022
26-07-2022  ITAT
PAWAN KUMAR vs. INCOME TAX OFFICER
29-07-2022  ITAT
EVEREST INDUSTRIES LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX*
26-07-2022  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. SALARPURIA SIMPLEX DWELLING LLP

  NOT YET PUBLISHED  

Judgments

108-08-2022

CHINA CONSTRUCTION SAUSUM INDIA (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX & ORS.


HIGH COURT OF DELHI
Income-Tax Act, 1961, ss. 220(6) & 226(3)
202-08-2022

SOUTH ASIAN STOCKS LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF DELHI
Income-Tax Act, 1961, ss. 148 & 148A
327-07-2022

HASINA NURUDDIN JETPURWALA vs. ASSISTANT COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION) & ORS.


HIGH COURT OF DELHI
Income-Tax Act, 1961, ss. 144 r/w 143(3)
427-07-2022

PRINCIPAL COMMISSIONER OF INCOME TAX vs. TV TODAY NETWORK LTD.


HIGH COURT OF DELHI
s. 37(1), s. 14A; Income-tax Rules, 1962, r. 8D, ss. 36(1)(v) & 43B
526-07-2022

RAJENDRA R. SINGH vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF BOMBAY
s. 179
626-07-2022

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SALARPURIA SIMPLEX DWELLING LLP


HIGH COURT OF CALCUTTA
ss. 145 & 260A
721-07-2022

COMMISSIONER OF INCOME TAX vs. USHA INFRASYSTEMS


HIGH COURT OF HIMACHAL PRADESH
ss. 80-IA(10) & 80-IC
820-07-2022

PRINCIPAL COMMISSIONER OF INCOME TAX vs. HIMADRI CHEMICALS & INDUSTRIES LTD.


HIGH COURT OF CALCUTTA
Income-Tax Act, 1961, s. 260A
1028-06-2022

URMILA vs. INCOME TAX OFFICER*


HIGH COURT OF RAJASTHAN : JAIPUR BENCH
ss. 148, 148A & 149
1114-06-2022

PRINCIPAL COMMISSIONER OF INCOME TAX vs. HINDUSTHAN AERONAUTICS LTD.


HIGH COURT OF KARNATAKA
Income-Tax Act, 1961, s. 14A; Income-tax Rules, r. 8D
1222-04-2022

UNISOURCE HYDRO CARBON SERVICES (P) LTD. & ANR. vs. UNION OF INDIA & ORS.


HIGH COURT OF CALCUTTA
Constitution of India, Art. 226; s. 264

ITAT Orders

101-08-2022

HEMPEL SINGPORE PTE. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, MUMBAI 'I' BENCH
ss. 9, 90, DTAA between India and Singapore, Art. 5(2)
201-08-2022

DATALINK INFORMATICS (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, MUMBAI ‘D’ BENCH
ss. 143(3) & 153C, s. 14A
429-07-2022

DEPUTY COMMISSIONER OF INCOME TAX vs. ARUN SINGHANIA


ITAT, RAIPUR BENCH,
s. 36(1)(iii), s. 68
529-07-2022

EVEREST INDUSTRIES LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX*


ITAT, MUMBAI ‘E’ BENCHES
s. 43B(f), s. 37(1)
626-07-2022

PAWAN KUMAR vs. INCOME TAX OFFICER


ITAT, CHANDIGARH 'B' BENCH
s. 263
726-07-2022

MOHD. ARIF vs. INCOME TAX OFFICER


ITAT, RAIPUR BENCH
ss. 147, 148 & 153(2)
822-07-2022

COWTOWN SOFTWARE DESIGN (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, MUMBAI ‘B’ BENCH
s. 194J
922-07-2022

MANSUKH TIMBADIA vs. ASSISTANT COMMISSIONER OF INCOME TAX*


ITAT, PUNE 'B' BENCH
ss. 143(2), 147 & 148, s. 4
1022-07-2022

OSWAL WOOLLEN MILLS LTD. & ORS. vs. ADDITIONAL COMMISSIONER OF INCOME TAX & ORS.*


ITAT, CHANDIGARH 'B' BENCH
ss. 28 & 43(5), s. 14A; Income-tax Rules, 1962, r. 8D;
1130-06-2022

ASSISTANT COMMISSIONER OF INCOME TAX vs. PNB HOUSING FINANCE LTD.


ITAT, DELHI ‘F’ BENCH
s. 36(1)(viii)

Circulars

119-07-2022

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.
219-07-2022

Circular No. 16 of 2022, dt. 19th July, 2022


Sub. : Condonation of delay under 119(2)(b) of the 1961 in filing of Form No. 10B for Assessment Year 2018-19 and subsequent years—Reg.
319-07-2022

Circular No. 17 of 2022, dt. 19th July, 2022


Sub. : Condonation of delay under 119(2)(b) of the 1961 in filing of Form No. 9A and Form No. 10 for Assessment Year 2018-19 and subsequent years—Reg.
411-07-2022

F. No. 173/62/2022-ITA-I, dt. 11th July, 2022


Sub. : Standardizing the process of filing application for approval / renewal of an Electoral Trust u/s 2(22AAA) of the 1961 - Regarding
528-06-2022

Circular No. 14 of 2022, dt. 28th June, 2022


Subject : Order under 119 of the 1961 (the Act) in relation to tax deduction at source under 194S of the Act for transactions other than those taking place on or through an Exchange
622-06-2022

Circular No. 13 of 2022-Guidelines for removal of difficulties under sub-section (6) of section 194S, dt. 22nd June, 2022


Subject : Guidelines for removal of difficulties under sub-(6) of 194S of the 1961
716-06-2022

Circular No. 12 of 2022, dt. 16th June, 2022


Subject : Guidelines for removal of difficulties under sub-(2) of 194R of the 1961
803-06-2022

Circular No. 11 of 2022- Clarification regarding Form No 10AC issued till the date of this Circular, dt. 3rd June, 2022


Sub. : Clarification regarding Form No 10AC issued till the date of this Circular—Reg.
903-06-2022

F. No. 225/81/2022/ITA-II-Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23, dt. 3rd June, 2022


Subject : Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23—Procedure for compulsory selection in such cases—Regarding.

Notifications

110-08-2022

Notification No. 94 of 2022/G.S.R. 622(E), dt. 10th Aug., 2022


Income-tax (Twenty Fourth Amendment) Rules, 2022
205-08-2022

Notification No. 90 of 2022/S.O. 3703(E), dt. 5th Aug., 2022


Sec. 17(2), proviso (ii)(c) of the IT Act, 1961
305-08-2022

Notification No. 91 of 2022/S.O. 3704(E), dt. 5th Aug., 2022


Sec. 56(2)(x), proviso (XII) of the IT Act, 1961
405-08-2022

Notification No. 92 of 2022/S.O. 3705(E), dt. 5th August, 2022


Sec. 56(2)(x), proviso (XIII) of the IT Act, 1961
505-08-2022

Notification No. 93 of 2022/S.O. 3707(E), dt. 5th Aug., 2022


Sec. 10(23FE), Expln. 1(b)(vi) of the IT Act, 1961
603-08-2022

Notification No. 89 of 2022/S.O. 3652(E), dt. 3rd Aug., 2022


Sec. 47(viiab)(d) of the IT Act, 1961
702-08-2022

Notification No. 88 of 2022/S.O. 3616(E), dt. 2nd Aug., 2022


Sec. 10(46) of the IT Act, 1961
801-08-2022

Notification No. 87 of 2022/G.S.R. 610(E), dt. 1st Aug., 2022


Income-tax (Twenty Third Amendment) Rules, 2022
929-07-2022

DGIT(S) Notification No. 5 of 2022, dt. 29th July, 2022


Subject : Reduction of time limit for verification of Income Tax Return (ITR) from within 120 days to 30 days of transmitting the data of ITR electronically—Reg.
1026-07-2022

DGIT(S) Notification No. 4 of 2022, dt. 26th July, 2022


Subject : Procedure of PAN application & allotment through Simplified Proforma for incorporating Limited Liability Partnerships (LLPs) electronically {Form: FiLLiP} of Ministry of Corporate Affairs
1121-07-2022

Notification No. 85 of 2022/S.O. 3315(E), dt. 21st July, 2022


Sec. 10(46) of the IT Act, 1961
1220-07-2022

Notification under clause (l) of sub-paragraph (1) of paragraph 2 of the e-Verification Scheme, 2021, dt. 20th July, 2022


Order authorizing 'Prescribed Authority' for the purpose of e-Verification Scheme, 2021

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