TMI Short Notes

TMI Short Notes on various issues

401. Invalid Notices and the Importance of Proper Jurisdiction: Lessons from a High-Profile Tax Case

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402. Upholding Precedent: Supreme Court's Stance on Taxation of Cross-Border Software Payments (Royalty)

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403. The Cross-Border Software Purchase Conundrum: Supreme Court's Clarification on TDS for Non-Resident Software Transactions as Royalty

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404. Ensuring Justice in GST Registration Cancellations: A Landmark High Court Ruling

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405. Limitation Period in Insolvency Appeals: A Step Towards Legal Clarity for determination of relevant date and Condonation of delay in filing an appeal.

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406. Navigating Trade Restrictions: India's Stance on North Korea Exports and Imports

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407. Deadline Adherence in Insolvency Claims: The Supreme Court on Enforcing Arbitration Awards Amidst Insolvency

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408. Resolution Plan Approvals: The Supreme Court's Clarification on NCLT and NCLAT's Jurisdiction in Insolvency Resolution.

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409. Navigating Tax Exemptions u/s 80P: The Supreme Court's Verdict on Cooperative Societies vs. Banks

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410. Supreme Court Verdict on Pre-Import Condition and IGST Exemptions: A Legal Analysis

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411. Understanding Beneficial Ownership: A Landmark Admiralty Case in India

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412. Beneficial Ownership, Beyond Baggage in Customs Law: Seizure of foreign currency

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413. Expanding Trade Horizons: The 2023 Amendment to SEZ Rules for Gem and Jewellery Units

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414. The Significance of Signature: A Landmark Decision on GST Assessment Orders

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415. Principles of Natural Justice in Tax Litigation: Unraveling the Significance of Cross-Examination Rights in Tax Cases

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416. Deadline Extension for Processing E-Filed Tax Returns: Refund Claims on Income Tax Returns

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417. Deadline Extended for Pharmaceutical Track and Trace System Implementation

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418. MCA Announces Establishment of Central Processing Centre at IMT Manesar

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419. Export Obligation Compliance: Detailed SOPs for EPCG and Advance Authorization Holders
     1 Comment

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420. IBBI Circular Update: Key Takeaways for Insolvency Professionals and Stakeholders

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421. Modes of filing of ITR: Amendments to Rule 12 of the Income Tax Rules 1962

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422. Finance Bill, 2024 Insights: The Expansion of Input Service Distributor's (ISD) Role in GST
     1 Comment

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423. Understanding Burden of Proof in Cheque Bounce Cases: Insights from a Landmark Judgment

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424. Analysis of Vicarious Liability under Section 141 of the NI Act in Partnership Firms: Liability in Cheque Bounce Cases

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425. Navigating Legal Timelines: The Impact of Incomplete ITBA Orders on Appeal Limitations.

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426. Navigating the Thin Line Between Charity and Commerce: Amendment of Trust Deed and Compliance with Section 13(1)(c)

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427. Changing Objectives of Registered Societies: Exemption u/s 11 and survival of the Registration u/s 12A r.w.s 12AA

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428. Judicial Scrutiny of Residential Status and Jurisdictional Shift in Income Tax Cases

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429. Scrutinizing the Genuineness of Gifts in Income Tax Law: Taxability of Gift u/s 68

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430. Interpreting TDS Liability u/s 194-I against Lease Payments: A Legal Analysis of Security Deposit vs. Rent for Tax Purposes

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431. Analyzing GST Implications on Free of Cost Supplies in Service Agreements: A Case Study

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432. Evaluating Jurisdictional Validity in Taxation: The Significance of Draft Assessment Orders under Section 144C

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433. Breaking Down the Supreme Court's Decision on Double Taxation Avoidance Agreements

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434. Balancing Sovereignty and Law: India's Treaty-Making Powers and Domestic Enforcement

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435. Navigating DTAAs: A Comparative Analysis of India, Netherlands, France, and Switzerland

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436. The OECD Membership Puzzle: Interpreting 'Is' in Double Taxation Agreements

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437. The Dual Life of Treaties: Understanding Their Enforcement in Indian Law

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438. Bail, Arrest, and Rights: A Close Look at Recent PMLA Judgment

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439. Classifying Data Collection Devices in Import Regulations: The Kronos 4500 Touch ID Terminal Case

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440. The Power to Rectify versus Power to review of assessment order: Tax Assessments

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441. From Land Transactions to Money Laundering: A Legal Odyssey

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442. Assessment Proceedings and Validity of Section 143(2) Notices: Jurisdictional Clarity and Monetary Limit

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443. Landmark Judgment on Admissibility of Electronic Evidence: A Legal Analysis

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444. Eligibility of Input Tax Credit (ITC) for purchases made during the manufacturing process of goods: Analyzing the UP VAT Act Judgment

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445. Refund of IGST in SEZ Transactions: Legal Insights

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446. Unexplained Cash Deposits and Section 115BBE: Applicability of Higher Rate of Tax

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447. Classification of goods and the reliance on technical reports for legal decision-making.

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448. Section 127 of the Income Tax Act: A Case Study on Jurisdictional Transfer

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449. Interpreting Sections 22, 23, and 24: Taxation of Notional Rental Income from House Property and Vacancy Allowance

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450. Section 153A and Income Tax Assessments Post Search and Seizure Operations: Exploring the Role of Incriminating Material in Legal Adjudication

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