LOGIN   


   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: 04-03-2021

03-03-2021  Circulars
Circular No. 2 of 2021, dt. 3rd March, 2021
25-02-2021  Reports
BG ASIA PACIFIC HOLDING PTE. LTD., IN RE*
15-02-2021  ITAT
MODERN THREADS INDIA LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
03-03-2021  News
PIB Press Release- Clarification in respect of residency under Income-tax Act, 1961, dt. 3rd March, 2021
09-11-2020  ITAT
MISTRAL SOLUTIONS (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX

  NOT YET PUBLISHED  

Judgments

125-02-2021

BG ASIA PACIFIC HOLDING PTE. LTD., IN RE*


AUTHORITY FOR ADVANCE RULINGS
Double Taxation Avoidance Agreement between India and Singapore, art. 13; s. 90
223-02-2021

VTM LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF MADRAS
s. 80HHC, Expln. (baa)
304-02-2021

YOGESH ROSHANLAL GUPTA vs. CENTRAL BOARD OF DIRECT TEXES


HIGH COURT OF GUJARAT
Finance Act, 2016, ss. 183, 184 & 191
428-01-2021

CONFIDENT PROJECTS (INDIA) (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF KARNATAKA
Code of Criminal Procedure, 1973, ss. 202 & 482; ss. 276C & 277
519-01-2021

COMMISSIONER OF INCOME TAX vs. S.R.A. SYSTEMS LTD.


HIGH COURT OF MADRAS
ss. 10A & 10B, s. 234D
619-01-2021

S.P. SPINNING MILLS (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF MADRAS
ss. 4, 80-IA & 254(1)
715-01-2021

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SMT. KRISHNA DEVI*


HIGH COURT OF DELHI
ss. 10(38), 68 & 115BBE
815-01-2021

COMMISSIONER OF INCOME TAX vs. EDS ELECTRONICS DATA SYSTEMS INDIA (P) LTD.


HIGH COURT OF KARNATAKA
ss. 92C & 260A; Income-tax Rules, 1962, r. 10B(1)(e)
913-01-2021

SUTURES INDIA (P) LTD. vs. COMMISSIONER OF INCOME TAX


HIGH COURT OF KARNATAKA
ss. 80HHC, 80-IA & 263
1011-01-2021

PRINCIPAL COMMISSIONER OF INCOME TAX & ANR. vs. RAJKUMAR C. (HUF)


HIGH COURT OF KARNATAKA
ss. 147, 150 & 153, Expln. 2
1107-01-2021

DIPAK RATNABHAI PATEL vs. INCOME TAX OFFICER


HIGH COURT OF GUJARAT
Income Tax Act, 1961 s. 147
1223-09-2020

MARUTHI BABU RAO JADAV vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF KERALA
ss. 4, 69A & 115BBE; Finance Act, 2016, s. 2(9); Taxation Laws (Second Amendment) Act, 2016, ss. 2 & 5; Finance Act, 2017, s. 2(9)

ITAT Orders

123-02-2021

ENERGY INFRATECH (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, DELHI 'B' BENCH
s. 37(1)
219-02-2021

TATA CHEMICALS LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX*


ITAT, MUMBAI 'H' BENCH
ss. 253(2) & 268A
318-02-2021

INCOME TAX OFFICER vs. SWARAN FASTNERS


ITAT, CHANDIGARH 'B' BENCH
s. 68
416-02-2021

MINDA RINDER (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, PUNE 'C' BENCH
ss. 92 & 92C
515-02-2021

MODERN THREADS INDIA LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR.


ITAT, JAIPUR 'B' BENCH
ss. 5(2), 40(a)(i) & 195
610-02-2021

GOLF VIEW HOMES LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, BANGALORE 'B' BENCH
s. 36(1)(iii), s. 14A, ss. 127, 143(2) & 143(3)
708-02-2021

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


ITAT, CHENNAI 'B' BENCH
s. 37(1)
828-01-2021

SANJAY MAJUMDAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX


ITAT, ALLAHABAD BENCH
ss. 48 & 263
925-01-2021

SAMRAT PLYWOOD LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, CHANDIGARH 'B' BENCH
s. 147, ss. 80-IA(5) & 80-IC
1011-01-2021

NORTON LIFELOCK INC. vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)


ITAT, PUNE 'C' BENCH
Double Taxation Avoidance Agreement between India & USA, art. 12;
1109-11-2020

MISTRAL SOLUTIONS (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, BANGALORE 'A' BENCH
ss. 32(2) & 72(1)(i)
1207-09-2020

MANNULAL JAGANNATH DAS TRUST HOSPITAL vs. COMMISSIONER OF INCOME TAX (EXEMPTION)


ITAT, JABALPUR BENCH
s. 80G(5)(vi); Income-tax Rules, 1962, r. 11AA;

Circulars

223-02-2021

Instruction dt. 23rd Feb., 2021


Subject : Instructions under 119 of the 1961 read with 6 and 84 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 regarding handling of Income-tax cases and Black Money cases—Regarding.

Notifications

127-02-2021

Notification No. 10 of 2021/S.O. 966(E), dt. 27th Feb., 2021


Sec. 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
226-02-2021

Notification No. 9 of 2021/S.O. 964(E), dt. 26th Feb., 2021


Sec. 3 of the Direct Tax Vivad se Vishwas Act, 2020
322-02-2021

Notification No. 8 of 2021/S.O. 813(E), dt. 22nd Feb., 2021


Sec. 10(46) of the IT Act, 1961
417-02-2021

Notification No. 6 of 2021/S.O. 741(E), dt. 17th Feb., 2021


Faceless Assessment (First Amendment) Scheme, 2021
611-02-2021

Notification No. 5 of 2021/S.O. 640(E), dt. 11th Feb., 2021


Sec. 138 of the IT Act, 1961
731-01-2021

Notification No. 4 of 2021/S.O. 471(E), dt. 31st Jan., 2021


Sec. 3 of the Direct Tax Vivad se Vishwas Act, 2020
1006-01-2021

Notification No. 1 of 2021/S.O. 58(E), dt. 6th Jan., 2021


Sec. 280A(1) of the IT Act, 1961
1131-12-2020

Notification No. 92 of 2020/S.O. 4804(E), dt. 31st Dec., 2020


Sec. 3 of the Direct Tax Vivad se Vishwas Act, 2020
1231-12-2020

Notification No. 93 of 2020/S.O. 4805(E), dt. 31st Dec., 2020


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

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