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TMI Short Notes
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TMI Short Notes on various issues

 

  1. Section 194J - Fees for professional or technical services.
  2. Section 194K – Income in respect of units
  3. Section 194LA - Payment of compensation on acquisition of certain immovable property.
  4. Definition of “forest produce” rationalised
  5. Reduction in compliance burden by omission of TCS on sale of specified goods
  6. Amendments proposed in provisions of Block assessment for search and requisition cases under Chapter XIV-B
  7. Non-applicability of Section 271AAB of the Act
  8. Amendments proposed in sections 132 and 132B for rationalising provisions
  9. Time limit to impose penalties rationalised
  10. Clarification regarding commencement date and the end date of the period stayed by the Court
  11. Rationalisation of provisions related to carry forward of losses in case of amalgamation
  12. Rationalisation of transfer pricing provisions for carrying out multi-year arm’s length price determination
  13. Removal of higher TDS/TCS for non-filers of return of income
  14. SOCIO ECONOMIC WELFARE MEASURES - Increase in the limits on the income of the employees for the purpose of calculating perquisites
  15. Deduction under section 80CCD for contributions made to NPS Vatsalya
  16. Exemption to withdrawals by Individuals from National Savings Scheme from taxation
  17. Annual value of the self-occupied property simplified
  18. TAX ADMINISTRATION - Obligation to furnish information in respect of crypto-asset
  19. Increasing time limit available to pass order under section 115VP
  20. Excluding the period such as court stay etc. for calculating time limit to pass an order
  21. Exemption from prosecution for delayed payment of TCS in certain cases
  22. Certain penalties to be imposed by the Assessing Officer
  23. Removing date restrictions on framing the schemes in certain cases
  24. Extending the processing period of application seeking immunity from penalty and prosecution
  25. Extending the time-limit to file the updated return
  26. Extension of exemption to Specified Undertaking of Unit Trust of India (SUUTI)
  27. AMENDMENTS TO THE CUSTOMS ACT, 1962
  28. AMENDMENTS TO THE CUSTOMS TARIFF ACT, 1975
  29. AMENDMENTS TO DUTY RATES IN FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975
  30. OTHER PROPOSALS INVOLVING CHANGES IN BASIC CUSTOMS DUTY RATES IN NOTIFICATIONS
  31. AGRICULTURE INFRASTRUCTURE AND DEVELOPMENT CESS (AIDC)
  32. SOCIAL WELFARE SURCHARGE (SWS)
  33. Review of Customs duty Exemptions
  34. Changes to IGCR (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2017
  35. Amendments in Central Excise Act, 1944.
  36. Retrospective Exemptions in Service Tax
  37. AMENDMENTS IN GOODS AND SERVICES TAX
  38. Confiscation under CGST Act: Invoking Section 130 CGST Act
  39. Dishonour of Cheques and the Burden of Proof: Rebutting the Presumption u/s 139 of the Negotiable Instruments Act
  40. Condoning Delay in Filing Income Tax Return: A Case for Equitable Consideration
  41. Pre-deposit: Upholding Principles of Natural Justice in CGST Appeals
  42. Dismissal of GST Appeal on Procedural Grounds Quashed: Where the appeal was not signed by the Authorized Person
  43. Quashing Show-Cause Notice Due to Unexplained Delay: Upholding Fair Adjudication
  44. Disallowance u/s 14A: Navigating the Interplay of Exempt Income and Expenditure
  45. Reasonableness Test for Attaching Non-Proceeds of Crime: Limits on Attaching Pre-existing Property under PMLA
  46. Taxation of International Consulting Services: Navigating the Complexities
  47. Customs Seizure and the Doctrine of "Reasons to Believe": Clarity or Ambiguity
  48. Examining the Eligibility of Credit Co-operative Societies for Deduction on Interest from Co-operative Bank Deposits
  49. Upholding Arbitral Autonomy: Supreme Court Clarifies Scope of Judicial Interference u/s 11
  50. Draft Assessment Order Regime: Navigating the Multi-tiered Assessment Process and Distinct Nature of Section 144C Assessments

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