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  TABLE OF CONTENTS  

LATEST ADDITIONS: 20-01-2021

06-01-2021  ITAT
SANDVIK AB vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)
16-12-2020  Reports
COMMISSIONER OF INCOME TAX vs. GRK REDDY & SONS (HUF)
21-12-2020  ITAT
THAKUR BUILDCON PVT. LTD. vs. INCOME TAX OFFICER*
22-12-2020  Reports
NEW LAKSHMI JEWELLERS vs. PRINCIPAL COMMISSIONER OF INCOME TAX

  NOT YET PUBLISHED  

Judgments

112-01-2021

THE MAVILAYI SERVICE CO-OPERATIVE BANK LTD. & ORS. vs. COMMISSIONER OF INCOME TAX & ANR.


SUPREME COURT OF INDIA
ss. 2(19), 80P(2)(a)(i) & 80P(4)
207-01-2021

PRINCIPAL COMMISSIONER OF INCOME TAX vs. GOA STATE CO-OPERATIVE BANK LTD.


HIGH COURT OF BOMBAY AT GOA
ss. 40(a)(ia) & 194A(3)(v)
306-01-2021

SIMA AGENCIES vs. INCOME TAX OFFICER


HIGH COURT OF MADRAS
ss. 147 & 148
405-01-2021

ADARSH CO-OP BANK LTD. vs. INCOME TAX OFFICER


HIGH COURT OF GUJARAT
s. 260A(2)
504-01-2021

MICROSOFT INDIA (R&D) (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX*


HIGH COURT OF DELHI
ss. 92C & 260A; Income-tax Rules, r. 10B(1)(e), ss. 25, 56, 245(1) & 260A, ss. 10A & 260A
623-12-2020

CAMIONS LOGISTICS SOLUTIONS (P) LTD. vs. JOINT COMMISSIONER OF INCOME TAX


HIGH COURT OF DELHI
Constitution of India, Art. 226; ss. 197 & 264
722-12-2020

PRAMILA KRISHNA CONSTRUCTION PVT. LTD. vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX & ORS.


HIGH COURT OF PATNA
Constitution of India, Art. 226; Income Tax Act, 1961 s. 226(3)
822-12-2020

NEW LAKSHMI JEWELLERS vs. PRINCIPAL COMMISSIONER OF INCOME TAX


HIGH COURT OF BOMBAY
Constitution of India, Art. 226; s. 132B
921-12-2020

MANPOWERGROUP SERVICES INDIA (P) LTD. vs. COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF DELHI
Constitution of India, Art. 226; ss. 197 & 264;, s. 197; Income-tax Rules, 1962, r. 28AA;
1016-12-2020

COMMISSIONER OF INCOME TAX vs. MRS. MANISH D. JAIN (HUF)


HIGH COURT OF MADRAS
ss. 10(38), 45, 68 & 254(1)
1116-12-2020

COMMISSIONER OF INCOME TAX vs. GRK REDDY & SONS (HUF)


HIGH COURT OF MADRAS
ss. 2(14)(iii) & 10(1)
1215-12-2020

SIOLIM URBAN CO-OP. CREDIT SOCIETY. LTD. vs. COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF BOMBAY AT GOA
ss. 220(6) & 226(3)

ITAT Orders

213-01-2021

UNNIKRISHNAN VS vs. INCOME TAX OFFICER (INTERNATIONAL TAXATION)


ITAT, MUMBAI 'I' BENCH
ss. 5(2) & 17(2)(vi), Double Taxation Avoidance Agreement between India & UAE, art. 15;
311-01-2021

DEPUTY COMMISSIONER OF INCOME TAX vs. INOX INDIA PVT. LTD.


ITAT, AHMEDABAD 'A' BENCH
ss. 40(a)(i) & 195
408-01-2021

SCA HYGIENE PRODUCTS AB vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)


ITAT, MUMBAI 'I' BENCH
s. 4, Double Taxation Avoidance Agreement between India & Portugal, art. 12; Double Taxation Avoidance Agreement between India & Sweden, art. 12;
506-01-2021

INSTRUMENT TECHNOLOGIES vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, VISAKHAPATNAM BENCH
s. 32
606-01-2021

SANDVIK AB vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)


ITAT, PUNE 'C' BENCH
Double Taxation Avoidance Agreement between India & Portugal, art. 12; Double Taxation Avoidance Agreement between India & Sweden, arts. 7 & 12
704-01-2021

PVR LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, HYDERABAD 'B' BENCH
ss. 45 & 50B
821-12-2020

THAKUR BUILDCON PVT. LTD. vs. INCOME TAX OFFICER*


ITAT, JODHPUR BENCH
s. 147, s. 69
908-12-2020

DEPUTY COMMISSIONER OF INCOME TAX vs. KOLTE PATIL DEVELOPERS LTD.*


ITAT, PUNE 'C' BENCH
s. 92C, s. 254(1), s. 40(a)(ii)
1003-12-2020

THE THANE ZILLA MADHYAMIK SHIKSHAK SANGH SAHAKARI PARPEDHI MARYADIT vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, MUMBAI 'D' BENCH
Banking Regulation Act, 1949, s. 5(cci) & 5(ccv); s. 80P(2)(a)(i) & 80P(4)
1119-11-2020

ASSISTANT COMMISSIONER OF INCOME TAX vs. CEIGALL INDIA LTD.*


ITAT, CHANDIGARH 'A' BENCH
s. 145(3), s. 32, s. 69C
1204-09-2020

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST vs. ASSISTANT COMMISSIONER OF INCOME TAX*


ITAT, BANGALORE 'A' BENCH
s. 11, ss. 11 & 13(1)(c)

Circulars

Notifications

306-01-2021

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


Sec. 280A(1) of the IT Act, 1961
431-12-2020

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


Sec. 3 of the Direct Tax Vivad se Vishwas Act, 2020
531-12-2020

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
624-12-2020

Notification No. 91 of 2020/S.O. 4684(E), dt. 24th Dec., 2020


Sec. 10(46) of the IT Act, 1961
722-12-2020

Notification No. G.S.R. 784(E), dt. 22nd Dec., 2020


Sec. 11A(1) of the Prevention of Money-Laundering Act, 2002
815-12-2020

Notification No. 90 of 2020/S.O. 4545(E), dt. 15th Dec., 2020


Sec. 138 of the IT Act, 1961
902-11-2020

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


Sec. 10(23FE), Expln. (b)(vi) of the IT Act, 1961
1029-10-2020

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
1128-10-2020

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


Sec. 280A(1) of the IT Act, 1961

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