TMI Short Notes

TMI Short Notes on various issues

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

     ---

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

     ---

453. Analysis of Judicial Approach in Tax Evasion through Accommodation Entries: A Case Study

     ---

454. Adhering to Procedural Norms: The Importance of Timely Filing of Cross Objections

     ---

455. The Taxation of Cooperative Societies: A Legal Analysis of Deduction Eligibility U/s 80P

     ---

456. Analyzing Section 43B's Application in Service Tax Liabilities: A Legal Perspective.

     ---

457. Assessing the Enforceability of Section 148 Notices Post-Assessee's Demise: Legal Heirs and Income Tax Proceedings

     ---

458. Balancing Tax Provisions and Circulars: Insights from a Refund of Unutilized ITC due to an Inverted Tax Structure Case under CGST Act

     ---

459. Typographical Error in E-way Bill and GST Penalty: A Legal Analysis

     ---

460. Analyzing the Threshold for Criminal Prosecution in Cases of Non-Compliance with Income Tax Laws

     ---

461. The Supreme Court's Interpretation of IBC: Balancing Stakeholder Rights and Procedural Efficiency

     ---

462. Timeliness and Validity of Charitable Trust Registrations under Section 80G: A Legal Examination

     ---

463. Navigating the Nuances of Income Tax Reassessment Post-Finance Act 2021: Resetting the Clock in Tax Reassessments

     ---

464. Interpretation of Reverse Charge Mechanism in Raw Cotton Purchases: The Role of Kacha Arhtia

     ---

465. The Source Rule in International Taxation: Tax Implications for Non-Resident Service Providers

     ---

466. Taxation of 'Success Fees' in International Transactions: The Nexus Doctrine: Situs of residence and Situs of source of income

     ---

467. TDS and International Transactions: Categorization of Payments under the ambit of "royalty" or "fees for included services (FTS)"

     ---

468. Assessment u/s 153C and Unexplained Investments: A Case Study in Legal Reasoning

     ---

469. Delhi High Court Elucidates on the Scope of Section 80IA in the Context of Business Expansion: Interpretation of 'Undertaking'

     ---

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

     ---

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

     ---

472. 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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

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

     ---

1 ....67891011121314........ 30