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
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
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court:Read & Download the full Decision in pdf: 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
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
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
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Tribunal:Read & Download the full Decision in pdf: 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
Table of Contents Supreme Court Ends ‘Extension Of Limitation’Article 141,142 & Limitation Act ,1963Chronology of OrdersCurrent ScenarioImpact of the Order 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
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
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court:Read & Download the full Decision in pdf: 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
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court:Read & Download the Full Decision in pdf: 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
