TMI Short Notes

TMI Short Notes on various issues

51. Unraveling the Maze of Round-Tripping: The Doctrine of "Source of Source" in Share Capital Transactions

    ---

52. Upholding the Transfer of Assessment Proceedings u/s 127: A Judicial Perspective

    ---

53. Share Premium Addition u/s 68: Demystifying Share Premium Transactions

    ---

54. Navigating the Intricacies of Income Tax Penalty u/s 271(1)(c): Fairness in Tax Administration

    ---

55. Reassessment Proceedings: Navigating the Scope and Limitations under Income Tax Act

    ---

56. Navigating the Complexities of Search and Seizure Assessments: Unraveling the Intricacies of Section 68 Additions

    ---

57. Interpreting Section 80G Provisions: ITAT's Stance on Charitable Institution Registration

    ---

58. Interpreting the Scope and Limits of Sections 153A and 153C: A Judicial Perspective

    ---

59. Section 153C and the Necessity of AO's Satisfaction: A Detailed Judicial Analysis

    ---

60. Royalty or Business Income? High Court Clarifies Taxation of Remittances against Software Purchase

    ---

61. Reassessment Proceedings: Navigating the Complexities

    ---

62. Faceless Assessment of Income Escaping Assessment: Validity of Notice Issued by the Jurisdictional Assessing Officer

    ---

63. Court Upholds Deduction for Operational Hotel under Section 35AD Despite Administrative Delays

    ---

64. Landmark Ruling: Leasing Businesses Entitled to Depreciation Benefits

    ---

65. Court Decision on Convertible Debentures Expenses : Revenue or Capital Expenditure?

    ---

66. Judgement on Feasibility Study Costs on Project Development: Revenue or Capital Expenditure?

    ---

67. Navigating Section 43B: Supreme Court Decision on Unutilised MODVAT Credit and Sales Tax Recoverable

    ---

68. Failure to deduct TDS and Disallowance of expenses: Supreme Court Clarifies Retrospective Application of Section 40(a)(ia) Amendments

    ---

69. Deduction of Bad Debts: Supreme Court's Ruling on Section 36 Compliance and alternative claim u/s 37

    ---

70. Principal-Agent Relationship in Telecom Sector and TDS u/s 194H: A Supreme Court Verdict

    ---

71. Procedural Compliance vs. Substantive Justice: Balancing Procedural Rigidity and Transitional Hardships in Section 80G Approvals

    ---

72. Navigating the Bounds of Tax Law: Supreme Court's Verdict on Section 153-C Assessments

    ---

73. The Delhi High Court's Guiding Light on Post-Search Tax Assessments: Application of Section 153C, powers of tax authorities and the rights of assessees.

    ---

74. Navigating Legal and Procedural Hurdles: A Charitable Institution's Quest for Tax Exemption and Registration u/s 12A and 80G

    ---

75. Supreme Court Clarifies Jurisdictional Objections in Tax Assessments: A Landmark Order

    ---

76. Invalid Notices and the Importance of Proper Jurisdiction: Lessons from a High-Profile Tax Case

    ---

77. Upholding Precedent: Supreme Court's Stance on Taxation of Cross-Border Software Payments (Royalty)

    ---

78. The Cross-Border Software Purchase Conundrum: Supreme Court's Clarification on TDS for Non-Resident Software Transactions as Royalty

    ---

79. Navigating Tax Exemptions u/s 80P: The Supreme Court's Verdict on Cooperative Societies vs. Banks

    ---

80. Principles of Natural Justice in Tax Litigation: Unraveling the Significance of Cross-Examination Rights in Tax Cases

    ---

81. Deadline Extension for Processing E-Filed Tax Returns: Refund Claims on Income Tax Returns

    ---

82. Modes of filing of ITR: Amendments to Rule 12 of the Income Tax Rules 1962

    ---

83. Navigating Legal Timelines: The Impact of Incomplete ITBA Orders on Appeal Limitations.

    ---

84. Navigating the Thin Line Between Charity and Commerce: Amendment of Trust Deed and Compliance with Section 13(1)(c)

    ---

85. Changing Objectives of Registered Societies: Exemption u/s 11 and survival of the Registration u/s 12A r.w.s 12AA

    ---

86. Judicial Scrutiny of Residential Status and Jurisdictional Shift in Income Tax Cases

    ---

87. Scrutinizing the Genuineness of Gifts in Income Tax Law: Taxability of Gift u/s 68

    ---

88. Interpreting TDS Liability u/s 194-I against Lease Payments: A Legal Analysis of Security Deposit vs. Rent for Tax Purposes

    ---

89. Evaluating Jurisdictional Validity in Taxation: The Significance of Draft Assessment Orders under Section 144C

    ---

90. Breaking Down the Supreme Court's Decision on Double Taxation Avoidance Agreements

    ---

91. Balancing Sovereignty and Law: India's Treaty-Making Powers and Domestic Enforcement

    ---

92. Navigating DTAAs: A Comparative Analysis of India, Netherlands, France, and Switzerland

    ---

93. The OECD Membership Puzzle: Interpreting 'Is' in Double Taxation Agreements

    ---

94. The Dual Life of Treaties: Understanding Their Enforcement in Indian Law

    ---

95. Assessment Proceedings and Validity of Section 143(2) Notices: Jurisdictional Clarity and Monetary Limit

    ---

96. Unexplained Cash Deposits and Section 115BBE: Applicability of Higher Rate of Tax

    ---

97. Section 127 of the Income Tax Act: A Case Study on Jurisdictional Transfer

    ---

98. Interpreting Sections 22, 23, and 24: Taxation of Notional Rental Income from House Property and Vacancy Allowance

    ---

99. Section 153A and Income Tax Assessments Post Search and Seizure Operations: Exploring the Role of Incriminating Material in Legal Adjudication

    ---

100. Analysis of Judicial Approach in Tax Evasion through Accommodation Entries: A Case Study

     ---

123456........ 9