TMI Short Notes

TMI Short Notes on various issues

301. Analyzing the Correct Tariff Classification for Fingerprint and Proximity Time & Attendance Systems: A Legal Examination
     1 Comment

     ---

302. Prohibited Goods and Smuggling - gold of foreign marking: Analyzing a Recent Decision in Customs Law

     ---

303. Judicial Intervention in Expedited Processing of IGST Refunds: A Critical Review

     ---

304. Examining the Role of Intent in E-Way Bill Compliance under the U.P. GST Act: A Legal Analysis

     ---

305. Section 80P and Cooperative Societies: Unraveling the Tribunal's Interpretation

     ---

306. Customs Classification Conflicts in case of import of goods: A Case Study

     ---

307. Supreme Court Upholds High Court's Decision on Tax Evasion Case: An Analysis

     ---

308. Reassessing Accommodation Entries: Insights from a High Court Judgment

     ---

309. A Judicial Perspective on Section 148A of the Income Tax Act: Amended Reassessment Provisions

     ---

310. Analyzing Legal Principles in a Gold Smuggling Case: The Role of Co-accused Statements and Procedural Compliance

     ---

311. Threshold set for monetary limits in filing appeals by Revenue: A policy shift towards reducing litigation and financial burden on the judiciary and taxpayers

     ---

312. Navigating the Legal Consequences of Goods Misdeclaration in Customs Law

     ---

313. Upholding Procedural Justice in GST Administration: Adjudication of GST demand u/s 74

     ---

314. High Court's Stance on Penalty Notices in Tax Law: A Balance Between Procedure and Justice

     ---

315. Decoding the Penalty Provisions under Section 271(1)(c): Analyzing the Fine Line Between Concealment and Inaccuracy in Taxation

     ---

316. Levy of penalty under Section 271(1)(c) of the Income Tax Act: Between Legal Intent and Factual Circumstances

     ---

317. An Analysis of the Natural Justice Principle in Tender Cancellation: A Case Study

     ---

318. Principles of Natural Justice and Administrative Action: Balancing Municipal Powers and Citizen Rights

     ---

319. Navigating Disclosure and Fair Trial in FEMA Proceedings: A Supreme Court Analysis

     ---

320. Legal Issues in Customs Duty Evasion: Penalties

     ---

321. Assessing Penalties for non-filing of ITR: A Deep Dive into Section 271F of the Income Tax Act

     ---

322. Addition after survey option as Unaccounted income: Burden to prove and evidence.

     ---

323. Decision on Depreciation and Expenditure

     ---

324. Navigating Through Reimbursement Expenses, DDT Refunds, and Transfer Pricing Adjustments

     ---

325. A Judicial Perspective on Locus Standi in Insolvency and Bankruptcy Code Cases

     ---

326. Navigating Shareholder Rights in Corporate Insolvency: An Analysis of NCLAT’s Decision on the issue of Locus Standi

     ---

327. Navigating Financial Distress: A Legal Analysis of Progressive Tax Instalment Judgments

     ---

328. Retrospective Cancellation of GST Registration: Analysis of Delhi High Court’s Ruling in 2024 (1) TMI 764

     ---

329. Deciphering Tax Implications on Capital Reduction: Navigating the Complexities of Section 115QA in ITAT's Decision on Capital Reduction Transactions

     ---

330. Navigating Regulatory Compliance: Analysis of a CHA License Revocation and Restoration Case

     ---

331. Interpreting Section 153A: ITAT Delhi's Stand on Incriminating Material in Assessments: Assessments following search and seizure operation.

     ---

332. Reaffirming the Bounds of Section 153A: Analysis of Delhi High Court's Approach: Assessment post search and seizure

     ---

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

     ---

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

     ---

335. Judicial Scrutiny of Customs Seizure and Redemption under the Indian Legal Framework: Foreign Currency Seizure Case

     ---

336. The Duty of Diligence: Understanding the Legal Implications for Customs Brokers

     ---

337. Legal Analysis of a Customs Appeal Case Involving Mandatory Pre-Deposit Requirements

     ---

338. Legal Elucidation of Homeopathic Product Classification under Central Excise Tariff Act: Medicament Classification

     ---

339. The Supreme Court's In-Depth Ruling on Corporate Insolvency: Legal Implications Explored

     ---

340. Money Laundering and Bail: Supreme Court's Interpretation of Section 45 PMLA

     ---

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

     ---

342. Section 153A of the Income Tax Act: A Critical Analysis of the Supreme Court's Interpretation in the Context of Search and Seizure

     ---

343. The Intersection of Politics, Corruption, and Judicial Review: A Case Study: Validity of order of High Court for De Novo Investigation

     ---

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

     ---

345. NCLAT's Authority to Recall Judgments: The Intersection of Tribunal Authority and Justice

     ---

346. Detention and Release of Goods under CGST Act: Discrepancies in the CGST registration of the consignor and consignee

     ---

347. The Detention of Goods under GST Law: Doubts regarding the genuineness of the consignee

     ---

348. Ensuring Procedural Fairness in GST Registration Cancellation: Analysis of a High Court Ruling

     ---

349. The Intersection of International Business and Service Tax: The Export of Services Under Indian Service Tax Law

     ---

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

     ---

1 ....34567891011........ 26