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Delhi HC in the case of Air Customs Versus Begaim Akynova
Case Covered: Air Customs Versus Begaim Akynova Order of the Hon’ble Court: Be that as it may, the same itself does not suffice for the learned counsel who put in an appearance even on behalf of the Department of Customs on 06.01.2021 before the learned
Launch of Tax Treaty Negotiations Toolkit by Platform for Collaboration for Tax (PCT): ICAI
International Taxation Update – March/2021/ 4 Launch of Tax Treaty Negotiations Toolkit by Platform for Collaboration for Tax (PCT) Disclaimer Information published above is taken from publicly available sources and believed to be accurate. This Update is based on the said publicly available sources. The
Instruction regarding selection of cases for issue of notice u/s 148 of the Income-tax Act, 1961-Clarification to CBDT’s Letter dated 04.03.2021.
To All Principal Chief Commissioners of Income-tax Madam/Sir, Subject: Instruction regarding the selection of cases for the issue of notice u/s 148 of the Income-tax Act, 1961-Clarification to CBDT’s Letter dated 04.03.2021-reg. With reference to CBDT’s Instruction dated 04.03.2021 on the above-mentioned subject, it has
Income-tax (3rd Amendment) Rules, 2021: CBDT
Income-tax (3rd Amendment) Rules, 2021 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 11th March, 2021 G.S.R. 170(E). —In exercise of powers conferred by sections 200 and 203 read with section 295 of the Income-tax Act, 1961 (43
Delhi HC in the case of Karan Singh Versus Designated Committee Sabka Vishwas Legacy Dispute Resolution Scheme
Case Covered: Karan Singh Versus Designated Committee Sabka Vishwas Legacy Dispute Resolution Scheme Facts of the Case: The Petitioner, aggrieved with the rejection of its declaration under the amnesty scheme – Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [hereinafter referred to as ‘SVLDRS’] for settlement
Circular No. 147/03/2021-GST
Circular No. 147/03/2021-GST To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on refund-related issues – Reg. Various representations have been received seeking clarification on some of the issues relating to
ITAT in the case of M/s. Bank of India Versus The Asst. Commissioner of Income Tax
Case Covered: M/s. Bank of India Versus The Asst. Commissioner of Income Tax Facts of the Case: This appeal in ITA No.3473/Mum/2019 for A.Y.2015-16 preferred by the order against the revision order of the ld. Pr. Commissioner of Income Tax (Appeals)-2, Mumbai u/s.263 of the
Supreme Court Ends ‘Extension Of Limitation’
Supreme Court Ends ‘Extension Of Limitation’ SUO MOTO WRIT (CIVIL) NO. 3 OF 2020 IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION It is needless to point out that the law of limitation finds its root in two Latin maxims, one of which is ‘Vigilantibus Non-Dormientibus
FAQs On Cases to be Reopened before 31st March 2021: CBDT
To, All the DGsIT(Inv.)/CCsIT (Central)/ DGIT (I&CI) Subject: Action required to be taken in cases where income escaping assessment pertains to A.Y.s 2013-14 to 2017-18-reg. Ref: Instruction issued vide F. No. 414/132/2018-IT(Inv. I) (part I) dated 05.03.2021. Respected Madam/Sir, Kind reference is invited to the
Bombay HC in the case of BA Continuum India Pvt. Ltd. Versus Union of India
Case Covered: BA Continuum India Pvt. Ltd. Versus Union of India Facts of the Case: In this petition filed under Articles 226 / 227 of the Constitution of India, the petitioner has assailed legality and correctness of five identical orders all dated 26.06.2020 passed by
Gujarat HC in the case of M/s Deepak Print Versus Union of India
Case Covered: M/s Deepak Print Versus Union of India Facts of the Case: By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs; “(A) To admit and allow this petition; (B) To issue any
SC Order In Re: Cognizance For Extension of Limitation
In Re: Cognizance For Extension of Limitation. Order: Due to the onset of the COVID-19 pandemic, this Court took suo moto cognizance of the situation arising from difficulties that might be faced by the litigants across the country in filing petitions/applications/suits/appeals/all other proceedings within the



