TMI Short Notes

TMI Short Notes on various issues

251. Penalty Limitations and Reasonable Cause: Navigating the Nuances of Tax Penalties

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252. Joint Insolvency Applications in Real Estate and Fulfillment of Threshold under IBC: Limitation and Validity of Claims

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253. Digital Authentication in Tax Notices and the Interplay of Sections 61 and 74 in GST Law: Exploring Natural Justice and Verification Processes in GST Compliance

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254. Confirmation of GST demand by adjudicating Show Cause notice u/s 73: Procedural Requirements and Fair Hearing

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255. Customs Duty of an EOU and the Fate of Obsolete Imports: Destroying Obsolete Goods without Paying Duty

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256. Understanding the Bail Denial: Case Analysis of a Money Laundering Offense

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257. When Taxpayers Make Mistakes in Filing GST Returns: Understanding the Legal Aspect of GST Rectification

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258. Navigating Insolvency Proceedings: Understanding CoC's Role and Section 65 of IBC in Corporate Liquidation

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259. In-depth Legal Examination of a High-Profile Tax Evasion and Forgery Case: Bail Application Denied

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260. Unraveling the Inverted Duty Structure: Complexities of ITC Refunds in GST

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261. Reasonable Time for Adjudication of Show Cause Notice (SCN): The law requires authorities to exercise their powers within a reasonable period.

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262. Navigating the Legal Labyrinth of Second-Hand Goods Import: The Intersection of Trade Policy and Judicial Interpretation

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263. Income Tax Return Delays: High Court Rules on Tax Authority's Decision-Making Boundaries

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264. Navigating Tax Law Complexities: judicial approach towards the adjudication and appeal process

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265. The Interplay of Sales and Bogus Purchases in Tax Evasion Cases: Assessing Tax Evasion Allegations

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266. Proportionality and Evidence in Tax Assessments: Accommodation entries, Bogus Purchase and Estimation of Gross Profit (Income)

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267. Judicial Scrutiny of Tax Deducted at Source (TDS) Non-Deposit: Protecting the Rights of Taxpayers Against Employers' Failure to Deposit TDS

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268. PMLA and Predicate Offenses: Deciphering the Scope of Proceeds of Crime under PMLA: A Supreme Court Analysis

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269. Resolution Applicant's Eligibility under the IBC: A Balancing Act Between Stringent Rules and MSME Protection

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270. Dynamics of Tax Exemption Registrations: A Comprehensive Analysis of ITAT Ahmedabad’s Decision on Section 80G Application Rejection

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271. Transfer Pricing Litigation: The Evolving Landscape of Arm's Length Price Determination in India

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272. Pre-deposit Compliance in Appeals: Judicial Overreach by CESAT

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273. Revisiting Shareholder Rights in Securities Law: Deciphering the Bounds of Confidentiality in Corporate Governance

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274. Professional Conduct in Auditing: Exploring the Jurisdiction and Compliance in Auditor (Chartered Accountants) Regulation

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275. Comprehensive Legal Analysis of Jurisdictional Challenges and SEBI's Regulatory Framework in Securities Litigation

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276. Revisiting the Scope of Revisionary Powers U/s 263: Assessing the Adequacy of Assessment Procedures in Taxation Disputes

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277. The Doctrine of Promissory Estoppel in Governmental Policy Decisions: Tax Incentives and Public Interest in State Industrial Policies

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278. Maintaining the Sanctity of Search and Seizure Procedures: Emphasizing the rigorous compliance with procedural requirements to uphold the legitimacy of search and seizure operations

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279. The Confluence of Insolvency and Limitation Laws: Insights from a NCLAT Decision

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280. Analyzing the Tax Implications of Cross-Border Payments: Recognizing the payments as either 'Royalty' or 'Fee for Included Services' u/s 9(1)(vii)

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281. A Judicial Perspective on Duty Assessment and Procedural Fairness in Customs Law: Validity of CBIC Circular

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282. Non-Delegability of Discretionary Powers in Income Tax Assessments: Administrative Discretion in Special Tax Audit Procedures u/s 142

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283. Taxation of Domain Registration Services in Godaddy.Com LLC Case: Tax Implications for Digital Services

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284. Reinforcing Fair Administrative Processes in GST Registration Cancellation: An In-Depth Case Study

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285. The Arbitration Conundrum: Enforceability of Unstamped Agreements

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286. Reassessing Tax Penalties: HDFC Bank's Challenge under the DVAT Act

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287. Input Tax Credit Eligibility under GST Legislation: Time-Bound Compliance in GST ITC Cases

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288. Navigating the Complexities of Section 80P Deductions for Cooperative Societies

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289. Navigating Pecuniary Jurisdiction in Tax Assessments: Assessment Orders and Legal Jurisdiction

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

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

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

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293. Navigating Procedural Timelines in Tax Exemption Applications

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

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295. The Arrest Protocol Under PMLA: Compliance with Constitutional Mandates

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

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297. Analyzing the Legal Ramifications of Minimum Price Notifications in Import Trade

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

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

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

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