TMI Short Notes

TMI Short Notes on various issues

351. High Court Rules on the Invalidity of Reassessment Notices Issued to a Deceased Person

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352. From Denial to Grant: A Legal Examination of Bail in Money Laundering Allegations

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353. GST Registration Cancellation and the Rule of Law: Insights from a Key Bombay High Court Judgment

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354. Excise Duty Valuation and Limitation Period Extension: A Legal Analysis of the Supreme Court Judgment

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355. Interpreting Limitation and Acknowledgment of Debt under the IBC: A Detailed Legal Analysis

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356. Long-Term Capital Gains and Unexplained Cash Credits in Stock Transactions: A Legal Perspective

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357. Judicial Approach in Transfer Pricing and PE Attribution: Analysis of a Landmark Case: Legal Perspectives from Tribunal to Supreme Court

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358. Scrutinizing the Application of Mind in Tax Assessments: Examining the Role of ACIT while granting approval u/s 153D

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359. TDS Obligations and DTAA: Clarifying Tax Jurisdiction in International Telecom Services

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360. Judicial Scrutiny of Arrest Powers under GST Legislation: Balancing Individual Rights and Statutory Duties

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361. Navigating the Legal Maze: Electricity Dues vs. Insolvency Proceedings

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362. Distinction Between Business Income and Deemed Income in Income Tax Assessments: Higher rate of tax u/s 15BBE on Surrendered Income.

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363. From Valuation to Penalty and redemption fine: Legal Implications of Importing Restricted Goods in Customs Law

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364. Analyzing the Implications of Delay in Tax Adjudication: A Case Study

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365. Secured Creditors and Asset Disposal in Liquidation: High Court's Balancing Act

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366. Analysis of ITAT's Decision on Surplus Stock Taxation

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367. Contractual Compliance and GST Reimbursement: Unpacking a Landmark Judgment"

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368. The Legal Contours of Input Tax Credit Eligibility: Procedural Aspects of GST and ITC

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369. Reverse Charge Mechanism (RCM): Service Tax Implications for Exporters: A Legal Perspective on Foreign Bank Charges

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370. Cheque Dishonour and Corporate Responsibility: Analyzing the Supreme Court's Latest Judgment

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371. Validity of Notices / orders without DIN. The Critical Role of Procedural Compliance in Tax Administration: Analysis of a Supreme Court Stay

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372. Tax Exemptions: Capitation Fees in Educational Institutions: A Legal Quagmire

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373. Procedural Technicalities vs. Substantive Justice in Tax Administration: A High Court Perspective

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374. Revision u/s 263 and denial of deduction u/s 80IA: A Critical Analysis of the Delhi High Court's Judgment

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375. Condonation of Delay and Jurisdictional Challenges: A Case Analysis of ITAT Kolkata's Decision

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376. Legal Analysis: Scrutiny of Share Capital and Premium Under Section 68 of the Income Tax Act

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377. Judicial Scrutiny of Retrospective Cancellation of Charitable Trust Registration: A Case Analysis of Jurisdiction and Procedural Adherence under the Income Tax Act

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378. Office and Prosecution under Income Tax Act: Jurisdiction of Trial Court - Decision in a High Profile Tax Litigation Case

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379. Taxation of Unexplained Income at Higher Rate of tax u/s 115BBE : A Comprehensive Analysis of the ITAT Mumbai Judgment

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380. Analysis of ITAT Mumbai Judgment - Transfer Pricing Adjustment Dispute: Period of limitation u/s 144C

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381. In-Depth Analysis of Key Issues in the ITAT Chennai Judgement

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382. Doctrine of Merger in Income Tax Assessment: An Analysis of ITAT Chennai's Recent Judgment

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383. Delay in refund processing, the petitioner's entitlement to interest, and the court's decision to grant interest based on Section 244A

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384. Rejection of revision application u/s 264 in favor of assessee: A beneficial provision of Income Tax Act.

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385. An Analysis of ITAT Decision on International Taxation, Capital Gains, and DTAA

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386. Taxability of CSR fund: Treatment of certain funds received by an entity, particularly focusing on whether these funds should be included in the income and expenditure account or directly transferred to the balance sheet

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387. Legal Analysis of ESOP Deduction and allowability in the Revised Return of income: An ITAT decision.

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388. Distinction between Capital Gains and Business Income: Comprehensive Analysis of a Income Tax Case

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389. A Multifaceted Legal Analysis on Transfer Pricing and Tonnage Tax Scheme, Bareboat Charter, Interest on loan and other issues

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390. Assessment of Eligibility for Tax Deductions Under Scrutiny: Tribunal Upholds PCIT's Revisionary Powers

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391. Insight into Penalties for Procedural Lapses in Customs Documentation

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392. Legalities of Input Tax Credit Refunds (IGST), period of limitation and COVID-19 pandemic: A Case Study Analysis

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393. Reversal of CENVAT Credit: A Critical Analysis of a Recent Legal Dispute

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394. Taxation of Employee Benefits: TDS on value of accommodation provided to the employees at the rate of 15 percent of salary

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395. The Intricacies of Unexplained Investment and Legal Recourse: A Comprehensive Analysis of a recent Case

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396. Navigating Legal Intricacies: Power to arrest under PMLA and compliance with CrPC

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397. Intricacies of Taxation on Interconnect Charges in Telecom: Unraveling the Concept of 'Use or Right to Use'

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398. The Priority of Secured Creditors in Financial Recoveries: A Comprehensive Analysis of Central Bank of India vs. State of Himachal Pradesh & Ors

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399. Navigating the Intricacies of Seizure and Confiscation under the GST Regime: A Detailed Analysis of a Landmark High Court Judgment"

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400. The Principle of Mutuality in Taxation: A Comprehensive Analysis of a Landmark Supreme Court Decision

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