This document is the 113th volume of the ICMAI Tax Bulletin, published in June 2022. It covers a range of tax-related topics, including indirect and direct tax judgments, updates on notifications and circulars, and tax calendars for May 2022. It also features articles on specific tax issues and e-publications from the Tax Research Department. This bulletin is a valuable resource for tax professionals, members of the Institute of Cost Accountants of India, and anyone interested in staying current with tax law.