TMI Short Notes

TMI Short Notes on various issues

101. "Sales Tax Subsidy and Its Classification in Income Tax: Revenue or Capital receipt

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102. Trust Registration and Tax Exemptions in India: rejection of registration u/s 12AB for want of supporting evidences

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103. Condonation of Delay in Taxation in filing applications for registration u/s 12A/12AA:

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104. Navigating Procedural Timelines in Tax Exemption Applications

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105. Mandatory Draft Assessment Orders for Foreign Entities and Section 144C Compliance: A Legal Perspective

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106. The Impact of PAN Mismatch in Corporate Tax Filings and Resolving Name Discrepancies in Tax Documents: Legal Implications and Remedies

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107. Analyzing the Dispute Over Section 14A Disallowance and Interest under Section 244A in Income Tax Appeals

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108. Condonation of Delay in Tax Refund: Analyzing the Right to Interest

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109. Balancing Corporate Operations and Tax Obligations: High Court's Interim Order on Share Buyback Taxation

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110. Section 80P and Cooperative Societies: Unraveling the Tribunal's Interpretation

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111. Supreme Court Upholds High Court's Decision on Tax Evasion Case: An Analysis

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112. Reassessing Accommodation Entries: Insights from a High Court Judgment

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113. A Judicial Perspective on Section 148A of the Income Tax Act: Amended Reassessment Provisions

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114. Threshold set for monetary limits in filing appeals by Revenue: A policy shift towards reducing litigation and financial burden on the judiciary and taxpayers

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115. High Court's Stance on Penalty Notices in Tax Law: A Balance Between Procedure and Justice

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116. Decoding the Penalty Provisions under Section 271(1)(c): Analyzing the Fine Line Between Concealment and Inaccuracy in Taxation

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117. Levy of penalty under Section 271(1)(c) of the Income Tax Act: Between Legal Intent and Factual Circumstances

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118. Assessing Penalties for non-filing of ITR: A Deep Dive into Section 271F of the Income Tax Act

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119. Addition after survey option as Unaccounted income: Burden to prove and evidence.

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120. Decision on Depreciation and Expenditure

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121. Navigating Through Reimbursement Expenses, DDT Refunds, and Transfer Pricing Adjustments

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122. Navigating Financial Distress: A Legal Analysis of Progressive Tax Instalment Judgments

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123. Deciphering Tax Implications on Capital Reduction: Navigating the Complexities of Section 115QA in ITAT's Decision on Capital Reduction Transactions

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124. Interpreting Section 153A: ITAT Delhi's Stand on Incriminating Material in Assessments: Assessments following search and seizure operation.

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125. Reaffirming the Bounds of Section 153A: Analysis of Delhi High Court's Approach: Assessment post search and seizure

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126. Navigating Rectification and Revised Returns: Legal Insights from ITAT Bangalore's Ruling

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127. Mutual Fund Gains and Deemed Dividends: Analyzing the Delhi High Court's Landmark Judgment

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128. Reassessing Income under Section 147 Post-Quashment of Sections 153A/153C: The Waiver of Limitation under Section 150(2)

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129. Section 153A of the Income Tax Act: A Critical Analysis of the Supreme Court's Interpretation in the Context of Search and Seizure

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130. Clarity and Precision in Tax Penalty Proceedings: Insights from a High Court Judgment

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131. Jurisdictional Challenges in Tax Assessments: Insights from a Recent ITAT Decision

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132. High Court Rules on the Invalidity of Reassessment Notices Issued to a Deceased Person

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133. Long-Term Capital Gains and Unexplained Cash Credits in Stock Transactions: A Legal Perspective

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134. Judicial Approach in Transfer Pricing and PE Attribution: Analysis of a Landmark Case: Legal Perspectives from Tribunal to Supreme Court

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135. Scrutinizing the Application of Mind in Tax Assessments: Examining the Role of ACIT while granting approval u/s 153D

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136. TDS Obligations and DTAA: Clarifying Tax Jurisdiction in International Telecom Services

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137. Distinction Between Business Income and Deemed Income in Income Tax Assessments: Higher rate of tax u/s 15BBE on Surrendered Income.

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138. Analysis of ITAT's Decision on Surplus Stock Taxation

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139. Validity of Notices / orders without DIN. The Critical Role of Procedural Compliance in Tax Administration: Analysis of a Supreme Court Stay

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140. Tax Exemptions: Capitation Fees in Educational Institutions: A Legal Quagmire

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141. Procedural Technicalities vs. Substantive Justice in Tax Administration: A High Court Perspective

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142. Revision u/s 263 and denial of deduction u/s 80IA: A Critical Analysis of the Delhi High Court's Judgment

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143. Condonation of Delay and Jurisdictional Challenges: A Case Analysis of ITAT Kolkata's Decision

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144. Legal Analysis: Scrutiny of Share Capital and Premium Under Section 68 of the Income Tax Act

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145. Judicial Scrutiny of Retrospective Cancellation of Charitable Trust Registration: A Case Analysis of Jurisdiction and Procedural Adherence under the Income Tax Act

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146. Office and Prosecution under Income Tax Act: Jurisdiction of Trial Court - Decision in a High Profile Tax Litigation Case

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147. Taxation of Unexplained Income at Higher Rate of tax u/s 115BBE : A Comprehensive Analysis of the ITAT Mumbai Judgment

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148. Analysis of ITAT Mumbai Judgment - Transfer Pricing Adjustment Dispute: Period of limitation u/s 144C

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149. In-Depth Analysis of Key Issues in the ITAT Chennai Judgement

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150. Doctrine of Merger in Income Tax Assessment: An Analysis of ITAT Chennai's Recent Judgment

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