TMI Short Notes

TMI Short Notes on various issues

501. Non-Delegability of Discretionary Powers in Income Tax Assessments: Administrative Discretion in Special Tax Audit Procedures u/s 142

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502. Taxation of Domain Registration Services in Godaddy.Com LLC Case: Tax Implications for Digital Services

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503. Reinforcing Fair Administrative Processes in GST Registration Cancellation: An In-Depth Case Study

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504. The Arbitration Conundrum: Enforceability of Unstamped Agreements

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505. Reassessing Tax Penalties: HDFC Bank's Challenge under the DVAT Act

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506. Input Tax Credit Eligibility under GST Legislation: Time-Bound Compliance in GST ITC Cases

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507. Navigating the Complexities of Section 80P Deductions for Cooperative Societies

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508. Navigating Pecuniary Jurisdiction in Tax Assessments: Assessment Orders and Legal Jurisdiction

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509. "Sales Tax Subsidy and Its Classification in Income Tax: Revenue or Capital receipt

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510. Trust Registration and Tax Exemptions in India: rejection of registration u/s 12AB for want of supporting evidences

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511. Condonation of Delay in Taxation in filing applications for registration u/s 12A/12AA:

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512. Navigating Procedural Timelines in Tax Exemption Applications

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513. Mandatory Draft Assessment Orders for Foreign Entities and Section 144C Compliance: A Legal Perspective

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514. The Arrest Protocol Under PMLA: Compliance with Constitutional Mandates

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515. The Impact of PAN Mismatch in Corporate Tax Filings and Resolving Name Discrepancies in Tax Documents: Legal Implications and Remedies

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516. Analyzing the Legal Ramifications of Minimum Price Notifications in Import Trade

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517. Analyzing the Dispute Over Section 14A Disallowance and Interest under Section 244A in Income Tax Appeals

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518. Condonation of Delay in Tax Refund: Analyzing the Right to Interest

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519. Balancing Corporate Operations and Tax Obligations: High Court's Interim Order on Share Buyback Taxation

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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539. Legal Issues in Customs Duty Evasion: Penalties

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

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

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542. Decision on Depreciation and Expenditure

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

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

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

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

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

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

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

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

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