TMI Short Notes

TMI Short Notes on various issues

551. Reaffirming the Bounds of Section 153A: Analysis of Delhi High Court's Approach: Assessment post search and seizure

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552. Navigating Rectification and Revised Returns: Legal Insights from ITAT Bangalore's Ruling

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553. Mutual Fund Gains and Deemed Dividends: Analyzing the Delhi High Court's Landmark Judgment

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554. Judicial Scrutiny of Customs Seizure and Redemption under the Indian Legal Framework: Foreign Currency Seizure Case

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555. The Duty of Diligence: Understanding the Legal Implications for Customs Brokers

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556. Legal Analysis of a Customs Appeal Case Involving Mandatory Pre-Deposit Requirements

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557. Legal Elucidation of Homeopathic Product Classification under Central Excise Tariff Act: Medicament Classification

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558. The Supreme Court's In-Depth Ruling on Corporate Insolvency: Legal Implications Explored

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559. Money Laundering and Bail: Supreme Court's Interpretation of Section 45 PMLA

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560. Reassessing Income under Section 147 Post-Quashment of Sections 153A/153C: The Waiver of Limitation under Section 150(2)

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561. Section 153A of the Income Tax Act: A Critical Analysis of the Supreme Court's Interpretation in the Context of Search and Seizure

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562. The Intersection of Politics, Corruption, and Judicial Review: A Case Study: Validity of order of High Court for De Novo Investigation

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563. Clarity and Precision in Tax Penalty Proceedings: Insights from a High Court Judgment

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564. NCLAT's Authority to Recall Judgments: The Intersection of Tribunal Authority and Justice

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565. Detention and Release of Goods under CGST Act: Discrepancies in the CGST registration of the consignor and consignee

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566. The Detention of Goods under GST Law: Doubts regarding the genuineness of the consignee

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567. Ensuring Procedural Fairness in GST Registration Cancellation: Analysis of a High Court Ruling

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568. The Intersection of International Business and Service Tax: The Export of Services Under Indian Service Tax Law

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569. Jurisdictional Challenges in Tax Assessments: Insights from a Recent ITAT Decision

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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