{"version":"1.0","provider_name":"Digest of case laws","provider_url":"https:\/\/itatonline.org\/digest","author_name":"ksalegal","author_url":"https:\/\/itatonline.org\/digest\/author\/ksalegal\/","title":"UOI v. Ashsih Agarwal (2022) 444 ITR 1\/ 213 DTR 217\/ 326 CTR 473\/ 286 Taxman 183  (SC) www.itatonline .org.Editorial : Decisions of the Allahabad , Calcutta , Rajasthan , Delhi, Chattisgarh , Bombay and Madras High Court modified.  Ashok Kumar Agarwal v .UOI ( 2021) 439 ITRR 1 ( All)(HC),  Bagaria Properties and Investment Pvt Ltd v .UOI (2021) 441 ITR 359 ( Cal)(HC) Manoj Jain v .UOI (2021) 441 ITR 359 ( Cal )(HC) , Manoj Jain v. UOI ( 2021) 441 ITR  418 ( Cal)(HC), BRIP Infra Pvt Ltd v.ITO ( 2022)440 ITR 300 ( Raj)(HC), Sudesh Taneja v .ITO ( 2022) 442 ITR 289 ( Raj)(HC), Mon Mohan Kholi v .ACIT ( 2022) 441 ITR 207 ( Delhi)(HC), Palak Khatuja v .UOI( 2021) 438 ITR 622 ( Chhhatishgarh )(HC), Tata Comminications Transformation Service Ltd v .ACIT ( 2022)) 443 ITR 49 ( Bom)(HC), Vellore Institute of Technology v .CBDT ( 2022) 442 ITR 233 ( Mad)(HC)       Editorial : Decisions of the Allahabad , Calcutta , Rajasthan , Delhi, Chattisgarh , Bombay and Madras High Court modified.  Ashok Kumar Agarwal v .UOI ( 2021) 439 ITRR 1 ( All)(HC),  Bagaria Properties and Investment Pvt Ltd v .UOI (2021) 441 ITR 359 ( Cal)(HC) Manoj Jain v .UOI (2021) 441 ITR 359 ( Cal )(HC) , Manoj Jain v. UOI ( 2021) 441 ITR  418 ( Cal)(HC), BRIP Infra Pvt Ltd v.ITO ( 2022)440 ITR 300 ( Raj)(HC), Sudesh Taneja v .ITO ( 2022) 442 ITR 289 ( Raj)(HC), Mon Mohan Kholi v .ACIT ( 2022) 441 ITR 207 ( Delhi)(HC), Palak Khatuja v .UOI( 2021) 438 ITR 622 ( Chhhatishgarh )(HC), Tata Comminications Transformation Service Ltd v .ACIT ( 2022)) 443 ITR 49 ( Bom)(HC), Vellore Institute of Technology v .CBDT ( 2022) 442 ITR 233 ( Mad)(HC)","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"s5Pm9WYPzi\"><a href=\"https:\/\/itatonline.org\/digest\/uoi-v-ashsih-agarwal-sc-www-itatonline-org\/\">UOI v. Ashsih Agarwal (2022) 444 ITR 1\/ 213 DTR 217\/ 326 CTR 473\/ 286 Taxman 183  (SC) www.itatonline .org.Editorial : Decisions of the Allahabad , Calcutta , Rajasthan , Delhi, Chattisgarh , Bombay and Madras High Court modified.  Ashok Kumar Agarwal v .UOI ( 2021) 439 ITRR 1 ( All)(HC),  Bagaria Properties and Investment Pvt Ltd v .UOI (2021) 441 ITR 359 ( Cal)(HC) Manoj Jain v .UOI (2021) 441 ITR 359 ( Cal )(HC) , Manoj Jain v. UOI ( 2021) 441 ITR  418 ( Cal)(HC), BRIP Infra Pvt Ltd v.ITO ( 2022)440 ITR 300 ( Raj)(HC), Sudesh Taneja v .ITO ( 2022) 442 ITR 289 ( Raj)(HC), Mon Mohan Kholi v .ACIT ( 2022) 441 ITR 207 ( Delhi)(HC), Palak Khatuja v .UOI( 2021) 438 ITR 622 ( Chhhatishgarh )(HC), Tata Comminications Transformation Service Ltd v .ACIT ( 2022)) 443 ITR 49 ( Bom)(HC), Vellore Institute of Technology v .CBDT ( 2022) 442 ITR 233 ( Mad)(HC)       Editorial : Decisions of the Allahabad , Calcutta , Rajasthan , Delhi, Chattisgarh , Bombay and Madras High Court modified.  Ashok Kumar Agarwal v .UOI ( 2021) 439 ITRR 1 ( All)(HC),  Bagaria Properties and Investment Pvt Ltd v .UOI (2021) 441 ITR 359 ( Cal)(HC) Manoj Jain v .UOI (2021) 441 ITR 359 ( Cal )(HC) , Manoj Jain v. UOI ( 2021) 441 ITR  418 ( Cal)(HC), BRIP Infra Pvt Ltd v.ITO ( 2022)440 ITR 300 ( Raj)(HC), Sudesh Taneja v .ITO ( 2022) 442 ITR 289 ( Raj)(HC), Mon Mohan Kholi v .ACIT ( 2022) 441 ITR 207 ( Delhi)(HC), Palak Khatuja v .UOI( 2021) 438 ITR 622 ( Chhhatishgarh )(HC), Tata Comminications Transformation Service Ltd v .ACIT ( 2022)) 443 ITR 49 ( Bom)(HC), Vellore Institute of Technology v .CBDT ( 2022) 442 ITR 233 ( Mad)(HC)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/itatonline.org\/digest\/uoi-v-ashsih-agarwal-sc-www-itatonline-org\/embed\/#?secret=s5Pm9WYPzi\" width=\"600\" height=\"338\" title=\"&#8220;UOI v. Ashsih Agarwal (2022) 444 ITR 1\/ 213 DTR 217\/ 326 CTR 473\/ 286 Taxman 183  (SC) www.itatonline .org.Editorial : Decisions of the Allahabad , Calcutta , Rajasthan , Delhi, Chattisgarh , Bombay and Madras High Court modified.  Ashok Kumar Agarwal v .UOI ( 2021) 439 ITRR 1 ( All)(HC),  Bagaria Properties and Investment Pvt Ltd v .UOI (2021) 441 ITR 359 ( Cal)(HC) Manoj Jain v .UOI (2021) 441 ITR 359 ( Cal )(HC) , Manoj Jain v. UOI ( 2021) 441 ITR  418 ( Cal)(HC), BRIP Infra Pvt Ltd v.ITO ( 2022)440 ITR 300 ( Raj)(HC), Sudesh Taneja v .ITO ( 2022) 442 ITR 289 ( Raj)(HC), Mon Mohan Kholi v .ACIT ( 2022) 441 ITR 207 ( Delhi)(HC), Palak Khatuja v .UOI( 2021) 438 ITR 622 ( Chhhatishgarh )(HC), Tata Comminications Transformation Service Ltd v .ACIT ( 2022)) 443 ITR 49 ( Bom)(HC), Vellore Institute of Technology v .CBDT ( 2022) 442 ITR 233 ( Mad)(HC)       Editorial : Decisions of the Allahabad , Calcutta , Rajasthan , Delhi, Chattisgarh , Bombay and Madras High Court modified.  Ashok Kumar Agarwal v .UOI ( 2021) 439 ITRR 1 ( All)(HC),  Bagaria Properties and Investment Pvt Ltd v .UOI (2021) 441 ITR 359 ( Cal)(HC) Manoj Jain v .UOI (2021) 441 ITR 359 ( Cal )(HC) , Manoj Jain v. UOI ( 2021) 441 ITR  418 ( Cal)(HC), BRIP Infra Pvt Ltd v.ITO ( 2022)440 ITR 300 ( Raj)(HC), Sudesh Taneja v .ITO ( 2022) 442 ITR 289 ( Raj)(HC), Mon Mohan Kholi v .ACIT ( 2022) 441 ITR 207 ( Delhi)(HC), Palak Khatuja v .UOI( 2021) 438 ITR 622 ( Chhhatishgarh )(HC), Tata Comminications Transformation Service Ltd v .ACIT ( 2022)) 443 ITR 49 ( Bom)(HC), Vellore Institute of Technology v .CBDT ( 2022) 442 ITR 233 ( Mad)(HC)&#8221; &#8212; Digest of case laws\" data-secret=\"s5Pm9WYPzi\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! 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