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: 18-09-2021

17-09-2021  Notifications
Notification No. 113 of 2021/S.O. 3814(E), dt. 17th Sept., 2021
17-09-2021  News
PIB Press Release-Central Government relaxes provisions of TDS u/s 194A of the Income-tax Act, 1961 in view of s. of 10(26) of the Act, dt. 17th Sept., 2021
17-09-2021  Notifications
Notification No. 110 of 2021/S.O. 3815(E), dt. 17th Sept., 2021
17-09-2021  News
PIB Press Release-Government extends certain timelines to ease compliances, dt. 17th Sept., 2021

  NOT YET PUBLISHED  

Judgments

114-09-2021

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SETTLEMENT COMMISSION (INCOME TAX & WEALTH TAX) & ANR.


HIGH COURT OF CALCUTTA
Constitution of India, Art. 226; ss. 245C & 245D
210-09-2021

MAGMA HDI GENERAL INSURANCE CO. LTD. vs. INCOME TAX OFFICER & ORS.


HIGH COURT OF CALCUTTA
ss. 147, proviso & 148
309-09-2021

SOUTH INDIAN BANK LTD. vs. COMMISSIONER OF INCOME TAX


SUPREME COURT OF INDIA
s. 14A
409-09-2021

FLORAL REALCON (P) LTD. vs. NATIONAL FACELESS ASSESSMENT CENTRE


HIGH COURT OF DELHI
ss. 143(3), 144B(1)(xvi)(b) & 144B(9)
507-09-2021

HARSHVARDHAN CHHAJED vs. DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION)


HIGH COURT OF RAJASTHAN : JAIPUR BENCH
ss. 132(1)(iii) & 132B
602-09-2021

GURUTEG BAHADUR RICE MILL vs. ASSISTANT COMMISSIONER OF INCOME TAX


HIGH COURT OF CHHATTISGARH
ss. 148 & 148A; Taxation & Others Laws (Relaxation & Amendment of Certain Provisions) Act, 2020, s. 3
701-09-2021

ANANT RICE INDUSTRIES vs. UNION OF INDIA


HIGH COURT OF CHHATTISGARH
ss. 148 & 148A; Taxation & Others Laws (Relaxation & Amendment of Certain Provisions) Act, 2020, s. 3
925-08-2021

WIPRO LTD. vs. JOINT COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF KARNATAKA
s. 244A(1A)
1110-08-2021

MOHANDAS ISARDAS CHATLANI vs. INCOME TAX OFFICER (INTERNATIONAL TAXATION)


HIGH COURT OF BOMBAY
s. 237; Wealth-tax Act, 1957, ss. 2(ea)(i)

ITAT Orders

115-09-2021

SHREEJEE PRASAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION)


ITAT, PUNE "B" BENCH
s. 12AA
215-09-2021

DEPUTY COMMISSIONER OF INCOME TAX vs. SAAMAG CONSTRUCTION LTD.


ITAT, DELHI ‘G’ BENCH
ss. 143(2) & 147
313-09-2021

ASSISTANT COMMISSIONER OF INCOME TAX vs. GROZ ENGINEERING TOOLS (P) LTD.


ITAT, DELHI ‘C’ BENCH
ss. 9(1)(i), 9(1)(vii)& 40(a)(i)
507-09-2021

PYARELAL & SONS & PRINCIPAL COMMISSIONER OF INCOME TAX


ITAT, JODHPUR BENCH
s. 263
706-09-2021

HANUMAN PRASAD GOYAL vs. INCOME TAX OFFICER


ITAT, JODHPUR BENCH
s. 36(1)(iii)
803-09-2021

DEPUTY COMMISSIONER OF INCOME TAX vs. MS. PREITY ZINTA *


ITAT, MUMBAI 'C' BENCH
ss. 271(1)(c) & 274
903-09-2021

SHREE KRISHNA PLASTIC PROCESS (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX


ITAT, CHENNAI ‘A’ BENCH
s. 271(1)(c)
1002-09-2021

KISHAN KUMAWAT vs. INCOME TAX OFFICER


ITAT, JODHPUR BENCH
s. 69
1101-09-2021

INCOME TAX OFFICER vs. GURU HOMES


ITAT, CHENNAI 'A' BENCH
s. 145, s. 37(1)
1225-08-2021

DEPUTY COMMISSIONER OF INCOME TAX vs. NGENOX TECHNOLOGIES (P) LTD.


ITAT, DELHI 'E' BENCH
ss. 72 & 153A

Circulars

206-09-2021

Circulars F. No. 225/97/2021/ITA-II, dt. 6th Sept., 2021


Subject : Procedure for handling of assessment by Jurisdictional Assessing Officers in respect of assessments/penalties transferred out of Faceless Assessment under 144B(8) of the 1961/Faceless Penalty Scheme, 2021 respectively—Reg.
821-06-2021

Circular No. 11 of 2021-Circular regarding use of functionality under section 206AB and 206CCA of the Income-tax Act, 1961, dt. 21st June, 2021


Sub. : Circular regarding use of functionality under 206AB and 206CCA of the 1961—Reg.

Notifications

117-09-2021

Notification No. 113 of 2021/S.O. 3814(E), dt. 17th Sept., 2021


Sec. 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
217-09-2021

Notification No. 110 of 2021/S.O. 3815(E), dt. 17th Sept., 2021


Sec. 197A(1F) of the IT Act, 1961
316-09-2021

Notification No. 111 of 2021/S.O. 3800(E), dt. 16th Sept., 2021


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
416-09-2021

Notification No. 112 of 2021/S.O. 3801(E), dt. 16th Sept., 2021


Sec. 10(23FE), Expln. 1(c)(iv) of the IT Act, 1961
513-09-2021

Notification No. 109 of 2021/G.S.R. 627(E), dt. 13th Sept., 2021


Income-tax (Twenty Ninth Amendment) Rules, 2021
610-09-2021

Notification No. 103 of 2021/S.O. 3659(E), dt. 10th Sept., 2021


Sec. 10(46) of the IT Act, 1961
710-09-2021

Notification No. 104 of 2021/S.O. 3678(E), dt. 10th Sept., 2021


Sec. 47(viiaf) of the IT Act, 1961
810-09-2021

Notification No. 106 of 2021/S.O. 3679(E), dt. 10th Sept., 2021


Sec. 197A(1F) of the IT Act, 1961
910-09-2021

Notification No. 107 of 2021/S.O. 3680(E), dt. 10th Sept., 2021


Sec. 194Q(1), Expln. of the IT Act, 1961
1010-09-2021

Notification No. 108 of 2021/S.O. 3681(E), dt. 10th Sept., 2021


Sec. 206C(1H), Expln. (b) of the IT Act, 1961
1110-09-2021

Notification No. 105 of 2021/G.S.R. 623(E), dt. 10th Sept., 2021


Income-tax (Twenty Eighth Amendment) Rules, 2021

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