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  TABLE OF CONTENTS  

LATEST ADDITIONS: 29-03-2023

28-03-2023  News
PIB Press Release- Last date for linking of PAN-Aadhaar extended, dt. 28th March, 2023
28-03-2023  Notifications
Notification No. 15 of 2023/G.S.R. 227(E), dt. 28th March, 2023
27-03-2023  SLP
COMMISSIONER OF INCOME TAX vs. COGNIZANT TECHNOLOGY SOLUTIONS OF INDIA (P) LTD.
15-03-2023  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHREE SHOPPERS LTD.
16-01-2023  Reports
INDO COLCHEM LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX
28-02-2023  ITAT
SHANGRI-LA INTERNATIONAL HOTEL MANAGEMENT PTE. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX
24-03-2023  ITAT
REETU DEVI NANECHA vs. INCOME TAX OFFICER
29-09-2022  ITAT
RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES vs. DEPUTY COMMISSIONER OF INCOME TAX
25-08-2022  ITAT
PRAXAIR INDIA (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX
28-03-2023  News
PIB Press Release- Direct tax deducted at source from transfer of Virtual digital Assets aggregates to Rs. 157.9 crore upto 20th March 2023 for FY 2022-23, dt. 28th March, 2023
28-03-2023  Circulars
Circular No. 3 of 2023-Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA—Reg., dt. 28th March, 2023
26-12-2022  Reports
SRINIVASA REDDY REDDEPPAGARI vs. JOINT COMMISSIONER OF INCOME TAX
29-08-2022  Reports
DURR INDIA (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX
08-02-2023  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. FISH POULTRY & EGG MARKETING COMMITTEE
07-03-2023  ITAT
TARASAFE INTERNATIONAL (P) LTD. & ORS. vs. DEPUTY COMMISSIONER OF INCOME TAX & ORS.
13-02-2023  ITAT
SUNIL KHEMANI vs. INCOME TAX OFFICER
12-12-2022  ITAT
INCOME TAX OFFICER (INTERNATIONAL TAXATION) vs. SMT. SHEHNAZ NURDIN AJANIA

  NOT YET PUBLISHED  

Judgments

124-03-2023

ANIL MINDA & ORS. vs. COMMISSIONER OF INCOME TAX


SUPREME COURT OF INDIA
ss. 158BC & 158BE
215-03-2023

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHREE SHOPPERS LTD.


HIGH COURT OF CALCUTTA
Income-Tax Act, 1961, ss. 143(2) & 143(3)
313-03-2023

PRINCIPAL COMMISSIONER OF INCOME TAX vs. ORGANON (INDIA) (P) LTD.


HIGH COURT OF CALCUTTA
ss. 92C & 260A; Income-tax Rules, 1962, r. 10B(1)(e)
424-02-2023

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


HIGH COURT OF MADRAS : MADURAI BENCH
ss. 201(1) & 201(3)
509-02-2023

COMMISSIONER OF INCOME TAX vs. R. RAJAGOPAL TONDAIMAN


HIGH COURT OF MADRAS
Income-Tax Act, 1961, s. 147/148 r/w s. 54F & s. 260A
608-02-2023

PRINCIPAL COMMISSIONER OF INCOME TAX vs. FISH POULTRY & EGG MARKETING COMMITTEE


HIGH COURT OF DELHI
Delhi Agricultural Produce Marketing (Regulation) Act, 1998, s. 2(a); s. 10(26AAB)
701-02-2023

ASHOK KUMAR GARG vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF DELHI
Income-Tax Act, 1961, ss. 148, 148A(b) & 148A(d)
816-01-2023

INDO COLCHEM LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF GUJARAT
Income-Tax Act, 1961, s. 148
909-01-2023

BHARATKUMAR RAJENDRAPRASAD DAVE vs. ADDITIONAL COMMISSIONER OF INCOME TAX


HIGH COURT OF GUJARAT
Constitution of India, Art. 226; Income-Tax Act, 1961, ss. 144B r/w s. 143
1026-12-2022

SRINIVASA REDDY REDDEPPAGARI vs. JOINT COMMISSIONER OF INCOME TAX


HIGH COURT OF TELANGANA
ss. 269SS & 271D
1129-08-2022

DURR INDIA (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF MADRAS
s. 147, proviso, Constitution of India, Art. 226; s. 147
1221-06-2022

GIRDHAR GOPAL DALMIA vs. UNION OF INDIA & ORS.


HIGH COURT OF CALCUTTA
ss. 148 & 148A

ITAT Orders

124-03-2023

CREDIT SUISSE AG vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)


ITAT, MUMBAI ‘I’ BENCH
Double Taxation Avoidance Agreement Agreement between India & Switzerland, art. 7; s. 90;
224-03-2023

REETU DEVI NANECHA vs. INCOME TAX OFFICER


ITAT, JODHPUR BENCH
ss. 194-IA, 201(1) & 201(1A)
316-03-2023

OM PRAKASH VERMA vs. INCOME TAX OFFICER


ITAT, RAIPUR 'SMC' BENCH
s. 143(3), s. 68
507-03-2023

TARASAFE INTERNATIONAL (P) LTD. & ORS. vs. DEPUTY COMMISSIONER OF INCOME TAX & ORS.


ITAT, KOLKATA 'A' BENCH
s. 35(1)(ii), s. 147
628-02-2023

SHANGRI-LA INTERNATIONAL HOTEL MANAGEMENT PTE. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, DELHI 'D' BENCH
s. 9(1)(vii) ; DTAA between India and Singapore Art. 12
713-02-2023

SUNIL KHEMANI vs. INCOME TAX OFFICER


ITAT, RAIPUR 'SMC' BENCH
s. 69
912-12-2022

INCOME TAX OFFICER (INTERNATIONAL TAXATION) vs. SMT. SHEHNAZ NURDIN AJANIA


ITAT, SURAT BENCH
s. 246; Income-tax Rules, 46A
1125-08-2022

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


ITAT, BANGALORE 'A' BENCH
s. 92C, s. 14A r/w s. 115JB
1230-09-2021

ZILASAHKARI BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, ALLAHABAD BENCH
s. 32, Banking Regulation Act, 1949, ss. 5(c), 22 & 56; s. 36(1)(viia); Income-tax Rules, 1962, r. 69BA;

Circulars

406-01-2023

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.
530-12-2022

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.
703-11-2022

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
927-10-2022

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


Order under 119 of the 1961
1130-09-2022

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.

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