TMI Short Notes

TMI Short Notes on various issues

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

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

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

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

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

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

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

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

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

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

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162. 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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163. Analysis of ITAT's Decision on Surplus Stock Taxation

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

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

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

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

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

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

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

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

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

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176. Delay in refund processing, the petitioner's entitlement to interest, and the court's decision to grant interest based on Section 244A

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177. Rejection of revision application u/s 264 in favor of assessee: A beneficial provision of Income Tax Act.

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178. An Analysis of ITAT Decision on International Taxation, Capital Gains, and DTAA

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179. Taxability of CSR fund: Treatment of certain funds received by an entity, particularly focusing on whether these funds should be included in the income and expenditure account or directly transferred to the balance sheet

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180. Legal Analysis of ESOP Deduction and allowability in the Revised Return of income: An ITAT decision.

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181. Distinction between Capital Gains and Business Income: Comprehensive Analysis of a Income Tax Case

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182. A Multifaceted Legal Analysis on Transfer Pricing and Tonnage Tax Scheme, Bareboat Charter, Interest on loan and other issues

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183. Assessment of Eligibility for Tax Deductions Under Scrutiny: Tribunal Upholds PCIT's Revisionary Powers

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184. Taxation of Employee Benefits: TDS on value of accommodation provided to the employees at the rate of 15 percent of salary

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185. The Intricacies of Unexplained Investment and Legal Recourse: A Comprehensive Analysis of a recent Case

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186. Intricacies of Taxation on Interconnect Charges in Telecom: Unraveling the Concept of 'Use or Right to Use'

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187. The Principle of Mutuality in Taxation: A Comprehensive Analysis of a Landmark Supreme Court Decision

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188. Landmark Income Tax Reassessment Case

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189. A Legal Dissection of Best Judgment Assessments in Tax Law, in the context of Sections 153A/153C in pursuance of search and seizure: Insights from a High Court Ruling

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190. Complexities of Residential Status and Tax Liability

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191. Navigating International Taxation Waters

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192. Deduction u/s 80P: Navigating the Legal Labyrinth - Co-operative Societies Vis-a-vis Co-operative bank

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193. Navigating Legal Complexities - Assessment in case of third parties post search and seizure - The period for which the assessee requires to file the return.

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194. Scope of compliance of the Document Identification Number (DIN) in tax communications​​.

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195. Navigating the Nuances of Capital vs Revenue Expenditure: The Asian Hotels Ltd. Case Analysis

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196. Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

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197. A Landmark Judgment on Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

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198. Validity of reopening of assessment - need for a direct link between the portal's information and the income allegedly escaping assessment

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199. Disallowance of expenses - need for tax authorities to have a practical understanding of the nature of business operations

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200. Disallowance of the assessee's business expenditure claims related to the purchase of sugarcane from member farmers, as well as the treatment of additional sugarcane price paid to growers as an appropriation of profits.

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