TMI Short Notes

TMI Short Notes on various issues

201. Judicial Scrutiny of Section 14A Amendment: Retrospective or Prospective Effect?

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202. Tax on Royalties: Navigating the Interplay between Domestic Tax Laws and Double Taxation Avoidance Agreements

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203. Iron Ore Exports and Refund: Assessing 'Fe' Content on WMT Basis for Duty Calculation

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204. Ensuring Procedural Fairness: The Importance of Proper Service of SCN in Tax Assessments

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205. Decoding the Interplay of Customs Duty, Interest, and Confiscation Proceedings

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206. Validity of Assessment u/s 153C: Reckoning the Limitation Period

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207. Interpreting 'Initiation' of Penalty Action u/s 275(1)(c): Period of Limitation

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208. Faceless Assessment: Decoding the Exemptions for International Tax Charges

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209. Interpreting Rule 86A: Safeguarding Taxpayers' Rights in ITC Blocking

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210. Writ Jurisdiction Not a Shortcut to Bypass Tax Adjudication Process, Rules Court: Judicial Discipline to be followed

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211. Decoding the Interplay of Sections 153A and 153C in Search Assessments: Limitation and Reassessment Dynamics

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212. Customs Valuation and Classification: Upholding Due Process and Objective Assessment

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213. Income Tax Case Transfers: Place of Business vs. Registered Office: Determining the Appropriate Jurisdiction for Income Tax Assessments

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214. Validity of Writ Petitions and Section 153C Proceedings: Examining the High Court Judgment

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215. Interpreting Time Limits for 80G Registration for Charitable Institutions: Avoiding Absurdity in the Law

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216. Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Economic Justice

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217. Interplay between the provisions of Section 153C and Section 147: Limits on Automatic Reassessment in Search Cases

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218. Decoding the GST Forgery Case: Balancing Personal Liberty and Safeguarding Public Interest for Grant of Bail in Economic Offenses

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219. Equity and Justice in Tax Matters: Condonation of Bona Fide Delays

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220. Embracing Equity in Tax Laws: Recognizing Genuine Difficulties in Condonation of Delays in filing of ITR

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221. Recovery Proceedings Against Legal Heirs of Sole Proprietors: Invalidity of Demand Notices Issued Against Deceased Exporters

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222. Jurisdiction of DRI Officers: Supreme Court Upholds Section 97 of Finance Act 2022 validating Customs Notices

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223. Dissecting the Legality of IGST on Ocean Freight for FOB Imports: Refund of IGST

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224. Real Income Taxation: Avoiding Double Disallowance of Wages and Salaries Payable

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225. Jurisdictional Prerequisites for Initiating Reassessment u/s 148: Non-Depoist of TDS by the Employer

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226. Revisiting the Scope of "Record" u/s 263: Embracing Subsequent Records

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227. Interpreting "Record": Revisiting the Scope of Revision Powers u/s 264 and Rectification of Mistake u/s 154

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228. The Doctrine of Natural Justice in GST Proceedings: A Case Study on Show Cause Notice u/s 74"

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229. Input Tax Credit (ITC) and the Concept of "Plant" under GST: Supreme Court

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230. Inordinate Delay in Adjudication: High Court's Stance on Quashing Show Cause Notices

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231. Inordinate Delay in Adjudication: Upholding the Principles of Natural Justice

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232. Supreme Court Upholds Validity of Re-Assessment Notices Issued During COVID-19 Lockdown

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233. Unraveling the Mineral Rights Regime: The Supreme Court's Landmark Judgment

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234. Navigating the Faceless Assessment Regime: A Judicial Perspective

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235. Evidentiary Value of Statements Recorded During Income Tax Surveys: A Judicial Analysis

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236. Faceless Assessment: Ensuring Compliance with Statutory Provisions

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237. Faceless Assessment Mechanism: Jurisdictional Limits in Income Tax Proceedings

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238. Reassessment Notices for AY 2013-14: Upholding the Doctrine of Limitation

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239. Principles of Tax Fairness and Mens Rea: Quashes Penalty for Mere Technical Errors

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240. Decoding the Mandatory Timelines: A Thorough Examination of the Income Tax Assessment Order Nullification

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241. Expiry of E-Way Bill AND Mens Rea: Technical Violation Alone Insufficient for Penalty Imposition

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242. Maintainability of Appeals: High Court Upholds Strict Interpretation of Limitation Provisions in GST Act

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243. Stay of Tax Demand: Interpreting the Discretionary Power u/s 220(6) of the Income Tax Act

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244. Interpreting "Technical Services" under Tax Treaties: A Comprehensive Analysis

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245. Interpreting "Or": The Disjunctive Mandate for Personal Hearing in Tax Matters

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246. Navigating the Registration Process u/s 80G: Insights from the ITAT Ruling

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247. Ensuring Fair Proceedings: The Importance of Proper Notice Service in Income Tax Matters

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248. Demarcating Authority: High Court Clarifies Jurisdictional Limits of GST Officers

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249. Unraveling the Royalty Conundrum and DTAA: ITAT's Stance on Marketing and Reservation Fees

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250. Royalty or Not? Decoding the Taxability of Marketing and Reservation Contributions under India-USA DTAA

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