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TMI Short Notes

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TMI Short Notes on various issues

 

  1. Doctrine of Merger in Income Tax Assessment: An Analysis of ITAT Chennai's Recent Judgment
  2. Delay in refund processing, the petitioner's entitlement to interest, and the court's decision to grant interest based on Section 244A
  3. Rejection of revision application u/s 264 in favor of assessee: A beneficial provision of Income Tax Act.
  4. An Analysis of ITAT Decision on International Taxation, Capital Gains, and DTAA
  5. Taxability of CSR fund: Treatment of certain funds received by an entity, particularly focusing on whether these funds should be included in the income and expenditure account or directly transferred to the balance sheet
  6. Legal Analysis of ESOP Deduction and allowability in the Revised Return of income: An ITAT decision.
  7. Distinction between Capital Gains and Business Income: Comprehensive Analysis of a Income Tax Case
  8. A Multifaceted Legal Analysis on Transfer Pricing and Tonnage Tax Scheme, Bareboat Charter, Interest on loan and other issues
  9. Assessment of Eligibility for Tax Deductions Under Scrutiny: Tribunal Upholds PCIT's Revisionary Powers
  10. Insight into Penalties for Procedural Lapses in Customs Documentation
  11. Legalities of Input Tax Credit Refunds (IGST), period of limitation and COVID-19 pandemic: A Case Study Analysis
  12. Reversal of CENVAT Credit: A Critical Analysis of a Recent Legal Dispute
  13. Taxation of Employee Benefits: TDS on value of accommodation provided to the employees at the rate of 15 percent of salary
  14. The Intricacies of Unexplained Investment and Legal Recourse: A Comprehensive Analysis of a recent Case
  15. Navigating Legal Intricacies: Power to arrest under PMLA and compliance with CrPC
  16. Intricacies of Taxation on Interconnect Charges in Telecom: Unraveling the Concept of 'Use or Right to Use'
  17. The Priority of Secured Creditors in Financial Recoveries: A Comprehensive Analysis of Central Bank of India vs. State of Himachal Pradesh & Ors
  18. Navigating the Intricacies of Seizure and Confiscation under the GST Regime: A Detailed Analysis of a Landmark High Court Judgment"
  19. The Principle of Mutuality in Taxation: A Comprehensive Analysis of a Landmark Supreme Court Decision
  20. Legal Nuances in CENVAT Credit Rules and Extended Limitation Periods: A Detailed Analysis
  21. Cenvat Credit - Input Service Distributors and the Extended Period of Limitation in Service Tax Law: A Case Analysis
  22. Complexities of Gold Importation - Prohibited Goods and Redemption: An Analysis of the 2023 (8) TMI 1008 - Delhi High Court Case
  23. A Case Study on Condonation of Delay in filing the Appeal in Indian Legal System
  24. Restrictions on availing Input Tax Credit (ITC) - constitutional validity of Section 16(4): A Landmark Judgment
  25. Landmark Income Tax Reassessment Case
  26. 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
  27. 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
  28. Scrutiny of Procedural Flaws in GST Registration Cancellation: Insights from a High Court Judgment
  29. Input Tax Credit Claims under GST: A Case Study of the Kerala High Court Ruling
  30. Complexities of Residential Status and Tax Liability
  31. Navigating International Taxation Waters
  32. Resolution Applicant Eligibility in Corporate Insolvency: former director/ promotor of the corporate debtor
  33. Easing Export Procedures: A Detailed Analysis of India's New Customs Guidelines
  34. Streamlining Export Grievances in India: The Launch of 'e-SAMADHAAN' Portal
  35. Revamping Export Standards: India's New Directive on Quality Control for Milk and Milk Products
  36. Empowering Investors: SEBI's New Framework for Enhanced Trading Account Security
  37. Extended Validity of Pre-Shipment Inspection Agencies
  38. Revising Foreign Investment Norms in Alternative Investment Funds: A Critical Analysis of SEBI's Latest Circular
  39. SEBI's New Mandates for AIFs: Dematerialization of Investments and Custodian Appointment - Implications for India's Investment Ecosystem
  40. Navigating the Evolving Landscape of IT Hardware Import Regulations in India: Analyzing the DGFT Circulars of October 2023 and January 2024
  41. GST on Imitation Zari Thread
  42. 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
  43. Place of Supply: Key Clarifications for 3 items
  44. Regularization of Bills of Entry and Waiver of Interest in Indian Customs
  45. Enhancing Maritime Security and Transparency: The Introduction of Body-Worn Cameras for Customs Boarding Officers in India
  46. Renewal of Recognition for AMC Repo Clearing Limited: SEBI's Decision and its Implications
  47. Liberalizing Silver Imports: Analyzing the Impact of DGFT Notification No. 57/2023 on India's Trade and Industry
  48. Extension of the existing concessional import duties on specified edible oils up to and inclusive of the 31st March 2025
  49. Levy of Export Duty on Molasses Exports
  50. Anti-Dumping Duties: A Comprehensive Analysis of the Customs Tariff Act, 1975

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