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  TABLE OF CONTENTS  

LATEST ADDITIONS: 23-09-2022

09-09-2022  ITAT
INCOME TAX OFFICER vs. CHAITANY MAHAPRABHU SHIKSHAN SANSTHAN
07-09-2022  ITAT
DISTRICT BAR ASSOCIATION JAGADHRI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS)
27-06-2022  Reports
KANDATHIL M. MAMMEN vs. INCOME TAX SETTLEMENT COMMISSION*
16-06-2022  Reports
J.R. ENTERPRISES vs. DEPUTY COMMISSIONER OF INCOME TAX
07-09-2022  ITAT
EPAM SYSTEMS INDIA (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX
12-09-2022  ITAT
DINESHKUMAR R. TULSYA (HUF) vs. INCOME TAX OFFICER*
05-09-2022  Reports
PRINCIPAL COMMISSIONER OF INCOME TAX vs. GJ TRADING (P) LTD.
19-09-2022  Reports
COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION) vs. NET APP B.V.

  NOT YET PUBLISHED  

Judgments

119-09-2022

COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION) vs. NET APP B.V.


HIGH COURT OF DELHI
Income-Tax Act, 1961, ss. 234B & 260A
216-09-2022

TABASUM MIR vs. UNION OF INDIA & ORS.*


HIGH COURT OF JAMMU & KASHMIR AND LADAKH
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, ss. 10, 15, 17, 43 & 46; Constitution of India, Art. 226
309-09-2022

TOUCHSTONE HOLDINGS (P) LTD. vs. INCOME TAX OFFICER & ORS.


HIGH COURT OF DELHI
ss. 148, 148A & 19
505-09-2022

AMBIKA KAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR.


HIGH COURT OF DELHI
Income-Tax Act, 1961, ss. 148 & 148A(d)
605-09-2022

PRINCIPAL COMMISSIONER OF INCOME TAX vs. GJ TRADING (P) LTD.


HIGH COURT OF ALLAHABAD
ss. 143(2), 143(3) & 115WE(2)
705-09-2022

PRINCIPAL COMMISSIONER OF INCOME TAX vs. LINDE INDIA LTD.


HIGH COURT OF CALCUTTA
ss. 9(1)(vii), 40(a)(ia) & 195, ss. 45 & 50C
831-08-2022

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHARP BUSINESS SYSTEMS (INDIA) (P) LTD.


HIGH COURT OF DELHI
Income-Tax Act, 1961, s. 92C
926-08-2022

NIDHI BINDAL vs. INCOME TAX OFFICER & ANR.


HIGH COURT OF DELHI
Income-Tax Act, 1961, ss. 148, 148A(b) & 148(A)(d)
1127-06-2022

KANDATHIL M. MAMMEN vs. INCOME TAX SETTLEMENT COMMISSION*


HIGH COURT OF MADRAS
ss. 245A, 245C, 245D & 245M
1216-06-2022

J.R. ENTERPRISES vs. DEPUTY COMMISSIONER OF INCOME TAX


HIGH COURT OF BOMBAY
s. 80HHC

ITAT Orders

114-09-2022

ASSISTANT COMMISSIONER OF INCOME TAX vs. ZENSAR TECHNOLGIES LTD.*


ITAT, MUMBAI ‘G’ BENCH
s. 10A, s. 80HHE
213-09-2022

NEW TRUCK OPERATORS UNION vs. INCOME TAX OFFICER


ITAT, CHANDIGARH 'B' BENCH
s. 145(3)
312-09-2022

DINESHKUMAR R. TULSYA (HUF) vs. INCOME TAX OFFICER*


ITAT, PUNE 'A' BENCH
s. 68, s. 69C
409-09-2022

INCOME TAX OFFICER vs. CHAITANY MAHAPRABHU SHIKSHAN SANSTHAN


ITAT, RAIPUR BENCH
ss. 68 & 115BBE, s. 246A; Income-tax Rules, 1962, r. 46A
508-09-2022

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


ITAT, CHANDIGARH 'A' BENCH
s. 36(1)(iii), s. 80-IC
607-09-2022

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


ITAT, HYDERABAD "B" BENCHES
s. 92C
829-08-2022

SMT. KIRAN AGRAWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, RAIPUR BENCH
ss. 45 & 48, s. 54F
929-08-2022

SMT. DEEPALI KOTHARI vs. ASSISTANT COMMISSIONER OF INCOME TAX*


ITAT, RAIPUR BENCH
ss. 147 & 148
1026-08-2022

DUCK CREEK TECHNOLOGIES INDIA LLP vs. ASSISTANT COMMISSIONER OF INCOME TAX


ITAT, MUMBAI ‘D’ BENCH
ss. 36(1)(a) & 43B
1122-08-2022

JOINT COMMISSIONER OF INCOME TAX vs. KUMAR URBAN DEVELOPMENT (P) LTD.


ITAT, PUNE 'A' BENCH
s. 36(1)(iii), s. 14A
1222-08-2022

SMT. PARAMJIT KAUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX


ITAT, CHANDIGARH 'B' BENCH
s. 263

Circulars

213-09-2022

Circular No 18 of 2022, dt. 13th Sept., 2022


Sub. : Additional Guidelines for removal of difficulties under sub-(2) of 194R of the 1961
319-07-2022

Circular No. 15 of 2022, dt. 19th July, 2022


Sub. : Condonation of delay under 119(2)(b) of the 1961 in filing of Form No. 10BB for Assessment Year 2018-19 and subsequent years—Reg.
419-07-2022

Circular No. 16 of 2022, dt. 19th July, 2022


Sub. : Condonation of delay under 119(2)(b) of the 1961 in filing of Form No. 10B for Assessment Year 2018-19 and subsequent years—Reg.
519-07-2022

Circular No. 17 of 2022, dt. 19th July, 2022


Sub. : Condonation of delay under 119(2)(b) of the 1961 in filing of Form No. 9A and Form No. 10 for Assessment Year 2018-19 and subsequent years—Reg.
611-07-2022

F. No. 173/62/2022-ITA-I, dt. 11th July, 2022


Sub. : Standardizing the process of filing application for approval / renewal of an Electoral Trust u/s 2(22AAA) of the 1961 - Regarding
728-06-2022

Circular No. 14 of 2022, dt. 28th June, 2022


Subject : Order under 119 of the 1961 (the Act) in relation to tax deduction at source under 194S of the Act for transactions other than those taking place on or through an Exchange
822-06-2022

Circular No. 13 of 2022-Guidelines for removal of difficulties under sub-section (6) of section 194S, dt. 22nd June, 2022


Subject : Guidelines for removal of difficulties under sub-(6) of 194S of the 1961
916-06-2022

Circular No. 12 of 2022, dt. 16th June, 2022


Subject : Guidelines for removal of difficulties under sub-(2) of 194R of the 1961
1003-06-2022

Circular No. 11 of 2022- Clarification regarding Form No 10AC issued till the date of this Circular, dt. 3rd June, 2022


Sub. : Clarification regarding Form No 10AC issued till the date of this Circular—Reg.
1103-06-2022

F. No. 225/81/2022/ITA-II-Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23, dt. 3rd June, 2022


Subject : Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23—Procedure for compulsory selection in such cases—Regarding.

Notifications

119-09-2022

Notification No. 110 of 2022/G.S.R. 709(E), dt. 19th Sept., 2022


Income-tax (Thirty First Amendment) Rules, 2022
214-09-2022

Notification No. 109 of 2022/G.S.R. 697(E), dt. 14th Sept., 2022


Income-tax (Thirtieth Amendment) Rules, 2022
305-09-2022

Notification No. 107 of 2022/S.O. 4154(E), dt. 5th Sept., 2022


Sec. 10(46) of the IT Act, 1961
405-09-2022

Notification No. 108 of 2022/S.O. 4155(E), dt. 5th Sept., 2022


Sec. 10(46) of the IT Act, 1961
501-09-2022

Notification No. 105 of 2022/G.S.R. 677(E), dt. 1st Sept., 2022


Income-tax (Twenty Ninth Amendment) Rules, 2022
624-08-2022

Notification No. 103 of 2022/S.O. 4001(E), dt. 24th Aug., 2022


Sec. 10(46) of the IT Act, 1961
722-08-2022

Notification No. 101 of 2022/G.S.R. 647(E), dt. 22nd Aug., 2022


Income-tax (Twenty Eighth Amendment) Rules, 2022
822-08-2022

Notification No. 102 of 2022/S.O. 3930(E), dt. 22nd Aug., 2022


Sec. 280A of the IT Act, 1961
918-08-2022

Notification No. 100 of 2022/G.S.R. 636(E), dt. 18th Aug., 2022


Income-tax (Twenty Seventh Amendment) Rules, 2022
1017-08-2022

Notification No. 96 of 2022/G.S.R. 632(E), dt. 17th Aug., 2022


Income-tax (Twenty Fifth Amendment) Rules, 2022
1117-08-2022

Notification No. 98 of 2022/G.S.R. 634(E), dt. 17th Aug., 2022


Income-tax (Twenty Sixth Amendment) Rules, 2022
1217-08-2022

Notification No. 97 of 2022/S.O. 3867(E), dt. 17th Aug., 2022


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

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