TMI Short Notes

TMI Short Notes on various issues

401. Legal Nuances in CENVAT Credit Rules and Extended Limitation Periods: A Detailed Analysis

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402. Cenvat Credit - Input Service Distributors and the Extended Period of Limitation in Service Tax Law: A Case Analysis

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403. Complexities of Gold Importation - Prohibited Goods and Redemption: An Analysis of the 2023 (8) TMI 1008 - Delhi High Court Case

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404. A Case Study on Condonation of Delay in filing the Appeal in Indian Legal System

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405. Restrictions on availing Input Tax Credit (ITC) - constitutional validity of Section 16(4): A Landmark Judgment

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406. Landmark Income Tax Reassessment Case

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407. A Legal Dissection of Best Judgment Assessments in Tax Law, in the context of Sections 153A/153C in pursuance of search and seizure: Insights from a High Court Ruling

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408. A Critical Analysis of the Constitutional Validity of Section 16(4) of the CGST/BGST Act and the expression 'deprive of his right of property' under Article 300-A: The Patna High Court's Stand

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409. Scrutiny of Procedural Flaws in GST Registration Cancellation: Insights from a High Court Judgment

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410. Input Tax Credit Claims under GST: A Case Study of the Kerala High Court Ruling

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411. Complexities of Residential Status and Tax Liability

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412. Navigating International Taxation Waters

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413. Resolution Applicant Eligibility in Corporate Insolvency: former director/ promotor of the corporate debtor

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414. Easing Export Procedures: A Detailed Analysis of India's New Customs Guidelines

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415. Streamlining Export Grievances in India: The Launch of 'e-SAMADHAAN' Portal

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416. Revamping Export Standards: India's New Directive on Quality Control for Milk and Milk Products

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417. Empowering Investors: SEBI's New Framework for Enhanced Trading Account Security

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418. Extended Validity of Pre-Shipment Inspection Agencies

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419. Revising Foreign Investment Norms in Alternative Investment Funds: A Critical Analysis of SEBI's Latest Circular

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420. SEBI's New Mandates for AIFs: Dematerialization of Investments and Custodian Appointment - Implications for India's Investment Ecosystem

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421. Navigating the Evolving Landscape of IT Hardware Import Regulations in India: Analyzing the DGFT Circulars of October 2023 and January 2024

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422. GST on Imitation Zari Thread

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423. Deciphering the GST Framework: Key Clarifications on (1) Passenger Transport and Motor Vehicle Renting Services (2) Reimbursement of Electricity Charges (3) Job Work on Barley Processing and (4) exemption from GST for DMFTs and CPWD

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424. Place of Supply: Key Clarifications for 3 items

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425. Regularization of Bills of Entry and Waiver of Interest in Indian Customs

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426. Enhancing Maritime Security and Transparency: The Introduction of Body-Worn Cameras for Customs Boarding Officers in India

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427. Renewal of Recognition for AMC Repo Clearing Limited: SEBI's Decision and its Implications

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428. Liberalizing Silver Imports: Analyzing the Impact of DGFT Notification No. 57/2023 on India's Trade and Industry

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429. Extension of the existing concessional import duties on specified edible oils up to and inclusive of the 31st March 2025

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430. Levy of Export Duty on Molasses Exports

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431. Anti-Dumping Duties: A Comprehensive Analysis of the Customs Tariff Act, 1975

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432. Analysis of Recent Anti-Dumping Duty Imposition on Meta Phenylene Diamine Imports from China to India

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433. Analyzing the Implications of Central Excise Duty Changes on Petroleum Products

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434. Challenges in corporate insolvency, particularly when dealing with contract terminations and arbitration proceedings

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435. Analyzing the Legal Dispute in Customs regarding provisional assessment: A Case of Procedural Lapses and Penalty Implications

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436. Deduction u/s 80P: Navigating the Legal Labyrinth - Co-operative Societies Vis-a-vis Co-operative bank

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437. Transition to the GST regime. Legal challenges posed by the GST regime on existing government contracts.

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438. Navigating Legal Complexities - Assessment in case of third parties post search and seizure - The period for which the assessee requires to file the return.

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439. Scope of compliance of the Document Identification Number (DIN) in tax communications​​.

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440. Supreme Court's Scrutiny of ED's Conduct: Upholding Legal Standards in Arrest and Remand Procedures

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441. GST: transportation of goods, the role of e-way bills, and the implications of their cancellation - Navigating Legal Complexities

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442. Legality of Value Enhancement for the import of goods on the basis of allegation of Under-invoicing - Navigating Legal Nuances

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443. Equality in Financial Creditor Status: The Supreme Court's Ruling in regarding the status of home buyers in CIRP proceedings under IBC

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444. Navigating the Nuances of Capital vs Revenue Expenditure: The Asian Hotels Ltd. Case Analysis

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445. Demand based on Form-26AS information from the Income Tax Department, without pre-show cause notice consultations, invoking extended period of limitation.

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446. Importance of transparency in corporate governance and the rights of minority shareholders

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447. The case of Manish Sisodia versus CBI and DoE is not just a legal battle but also a matter of significant public interest.

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448. Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

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449. A Landmark Judgment on Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

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450. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

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