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  TABLE OF CONTENTS  

LATEST ADDITIONS: 22-04-2021

08-04-2021  ITAT
SHWETA GOYAL vs. INCOME TAX OFFICER
16-10-2020  Reports
DARYAPUR SHETKARI SAHAKARI GINNING & PRESSING FACTORY vs. ASSISTANT COMMISSIONER OF INCOME TAX
05-01-2021  Reports
KARNATAKA STATE INDUSTRIAL & INFRASTRUCTURE DEVELOPMENT CORPORATION LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX
09-02-2021  Reports
COMMISSIONER OF INCOME TAX vs. BHARAT FRITZ WERNER LTD.

  NOT YET PUBLISHED  

Judgments

109-04-2021

TELEPERFORMANCE GLOBAL SERVICES (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF BOMBAY
Constitution of India, Art. 226, ss. 147 & 148
209-04-2021

B. KUBENDRAN vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF MADRAS
ss. 132(9D), 143(2), 153A & 153C
325-03-2021

LITTLE ANGELS EDUCATION SOCIETY vs. UNION OF INDIA & ORS.*


HIGH COURT OF BOMBAY
ss. 11 & 12A; Income-tax Rules, 1962, r. 17B;
416-03-2021

NAVNIDHI DYEING & PRINTIING MILLS (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF GUJARAT
ss. 147, proviso, 148 & 151
510-03-2021

SUMANDEEP VIDYAPEETH vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION)


HIGH COURT OF GUJARAT
Constitution of India, art. 226; ss. 142(1) & 143(2);
709-02-2021

COMMISSIONER OF INCOME TAX vs. BHARAT FRITZ WERNER LTD.


HIGH COURT OF KARNATAKA
s. 37(1), ss. 36(1)(iii) & 260A, s. 43B
923-11-2020

COMMISSIONER OF INCOME TAX vs. CORPORATION BANK


HIGH COURT OF KARNATAKA
ss. 28(i) & 37(1), s. 14A, s. 194H
1116-10-2020

DARYAPUR SHETKARI SAHAKARI GINNING & PRESSING FACTORY vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF BOMBAY : NAGPUR BENCH
ss. 254(1) & 254(2); Income tax (Appellate Tribunal) Rules, 1963, r. 24
1218-03-2020

SYMPHONY TECHNOLOGY GROUP LLC, IN RE


AUTHORITY FOR ADVANCE RULING : MUMBAI
Income-tax, Act, 1961, s. 9(1)(i)

ITAT Orders

112-04-2021

GRASIM INDUSTRIES LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, MUMBAI 'G' BENCH
s. 220
209-04-2021

SINGH CONSULTANCY PVT. LTD. vs. INCOME TAX OFFICER


ITAT, DELHI 'G' BENCH
s. 271(1)(c)
308-04-2021

SHWETA GOYAL vs. INCOME TAX OFFICER


ITAT, JAIPUR ‘A’ BENCH
s. 68
407-04-2021

RAMYA HOSPITALS vs. INCOME TAX OFFICER


ITAT, VISAKHAPATNAM BENCH
s. 147
507-04-2021

AXIS CLINICALS LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, HYDERABAD 'A' BENCH
s. 10B
626-03-2021

BILCARE LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX*


ITAT, PUNE 'C' BENCH
s. 92B, s. 92C; Income-tax Rules, 1962, r. 10TA, 10TD & 10TE;
819-03-2021

SUNDARAM BUSINESS SERVICES LTD. vs. INCOME TAX OFFICER


ITAT, CHENNAI 'A' BENCH
Double Taxation Avoidance Agreement between India & Australia, art. 14; ss. 9(1)(vi), 40(a)(i), 90 & 195, Double Taxation Avoidance Agreement between India & USA, art. 7; ss. 9(1)(vi), 9(1)(vii), 40(a)(i), 90 & 195, s. 40(a)(ia)
903-03-2021

FCI ASIA PTE LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, DELHI 'B' BENCH
ss. 271(1)(c) & 274
1005-02-2021

ASSISTANT COMMISSIONER OF INCOME TAX vs. NARULA EDUCATIONAL TRUST*


ITAT, KOLKATA 'A' BENCH
ss. 69, 142A & 153A, s. 153A
1121-01-2021

DEPUTY COMMISSIONER OF INCOME TAX vs. MPS INFOTECNICS (P) LTD.


ITAT, DELHI 'E' BENCH
s. 32; Income-tax Rules, 1962, r. 5;, s. 68
1218-12-2020

GRASIM INDUSTRIES LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, MUMBAI 'G' BENCH
s. 220

Circulars

225-03-2021

Circular No. 5 of 2021, dt. 25th March, 2021


Sub. : Order under 119 of the 1961
404-03-2021

Circular No. 3 of 2021, dt. 4th March, 2021


Sub. : Circular under 10 of the Direct Tax Vivad se Vishwas Act, 2020—Reg.
623-02-2021

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

119-04-2021

Notification No. 33 of 2021/S.O. 1661(E), dt. 19th April, 2021


Sec. 10(23FE), Expln. 1(b)(vi)
215-04-2021

Notification No. 32 of 2021/G.S.R. 274(E), dt. 15th April, 2021


Income-tax (Tenth Amendment) Rules, 2021
405-04-2021

Notification No. 31 of 2021/G.S.R 250(E), dt. 5th April, 2021


Income-tax (Ninth Amendment) Rules, 2021
501-04-2021

Notification No. 28 of 2021/G.S.R. 246(E), dt. 1st April, 2021


Income-tax (Eighth Amendment) Rules, 2021
601-04-2021

Notification No. 30 of 2021/S.O. 1443(E), dt. 1st April, 2021


Rules 2C, 5CA, 11AA & 17A of the IT Rules, 1962
731-03-2021

Notification No. 20 of 2021/S.O. 1432(E), dt. 31st March, 2021


Notifications under s. 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
831-03-2021

Notification No. 25 of 2021/S.O. 1437(E), dt. 31st March, 2021


Sec. 143(2) of the IT Act, 1961
931-03-2021

Notification No. 26 of 2021/S.O. 1438(E), dt. 31st March, 2021


Faceless Appeal (Amendment) Scheme, 2021—Notifications under s. 250(6B) of the IT Act, 1961
1031-03-2021

Notification No. 27 of 2021/S.O. 1439(E), dt. 31st March, 2021


Sec. 250(6C) of the IT Act, 1961
1131-03-2021

Notification No. 21 of 2021/G.S.R. 242(E), dt. 31st March, 2021


Income-tax (Seventh Amendment) Rules, 2021
1231-03-2021

Notification No. G.S.R. 245(E)- Settlement Commission (IT and WT) (Recruitment and Conditions of Service of Chairman, Vice-Chairmen and Members) Amendment Rules, 2021, dt. 31st March, 2021


Settlement Commission (Income-tax and Wealth-tax) (Recruitment and Conditions of Service of Chairman, Vice-Chairmen and Members) Amendment Rules, 2021

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