TMI Short Notes

TMI Short Notes on various issues

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

     ---

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

     ---

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

     ---

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

     ---

205. Doctrine of Merger in Income Tax Assessment: An Analysis of ITAT Chennai's Recent Judgment

     ---

206. Delay in refund processing, the petitioner's entitlement to interest, and the court's decision to grant interest based on Section 244A

     ---

207. Rejection of revision application u/s 264 in favor of assessee: A beneficial provision of Income Tax Act.

     ---

208. An Analysis of ITAT Decision on International Taxation, Capital Gains, and DTAA

     ---

209. 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

     ---

210. Legal Analysis of ESOP Deduction and allowability in the Revised Return of income: An ITAT decision.

     ---

211. Distinction between Capital Gains and Business Income: Comprehensive Analysis of a Income Tax Case

     ---

212. A Multifaceted Legal Analysis on Transfer Pricing and Tonnage Tax Scheme, Bareboat Charter, Interest on loan and other issues

     ---

213. Assessment of Eligibility for Tax Deductions Under Scrutiny: Tribunal Upholds PCIT's Revisionary Powers

     ---

214. Insight into Penalties for Procedural Lapses in Customs Documentation

     ---

215. Legalities of Input Tax Credit Refunds (IGST), period of limitation and COVID-19 pandemic: A Case Study Analysis

     ---

216. Reversal of CENVAT Credit: A Critical Analysis of a Recent Legal Dispute

     ---

217. Taxation of Employee Benefits: TDS on value of accommodation provided to the employees at the rate of 15 percent of salary

     ---

218. The Intricacies of Unexplained Investment and Legal Recourse: A Comprehensive Analysis of a recent Case

     ---

219. Navigating Legal Intricacies: Power to arrest under PMLA and compliance with CrPC

     ---

220. Intricacies of Taxation on Interconnect Charges in Telecom: Unraveling the Concept of 'Use or Right to Use'

     ---

221. The Priority of Secured Creditors in Financial Recoveries: A Comprehensive Analysis of Central Bank of India vs. State of Himachal Pradesh & Ors

     ---

222. Navigating the Intricacies of Seizure and Confiscation under the GST Regime: A Detailed Analysis of a Landmark High Court Judgment"

     ---

223. The Principle of Mutuality in Taxation: A Comprehensive Analysis of a Landmark Supreme Court Decision

     ---

224. Legal Nuances in CENVAT Credit Rules and Extended Limitation Periods: A Detailed Analysis

     ---

225. Cenvat Credit - Input Service Distributors and the Extended Period of Limitation in Service Tax Law: A Case Analysis

     ---

226. Complexities of Gold Importation - Prohibited Goods and Redemption: An Analysis of the 2023 (8) TMI 1008 - Delhi High Court Case

     ---

227. A Case Study on Condonation of Delay in filing the Appeal in Indian Legal System

     ---

228. Restrictions on availing Input Tax Credit (ITC) - constitutional validity of Section 16(4): A Landmark Judgment

     ---

229. Landmark Income Tax Reassessment Case

     ---

230. 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

     ---

231. 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

     ---

232. Scrutiny of Procedural Flaws in GST Registration Cancellation: Insights from a High Court Judgment

     ---

233. Input Tax Credit Claims under GST: A Case Study of the Kerala High Court Ruling

     ---

234. Complexities of Residential Status and Tax Liability

     ---

235. Navigating International Taxation Waters

     ---

236. Resolution Applicant Eligibility in Corporate Insolvency: former director/ promotor of the corporate debtor

     ---

237. Easing Export Procedures: A Detailed Analysis of India's New Customs Guidelines

     ---

238. Streamlining Export Grievances in India: The Launch of 'e-SAMADHAAN' Portal

     ---

239. Revamping Export Standards: India's New Directive on Quality Control for Milk and Milk Products

     ---

240. Empowering Investors: SEBI's New Framework for Enhanced Trading Account Security

     ---

241. Extended Validity of Pre-Shipment Inspection Agencies

     ---

242. Revising Foreign Investment Norms in Alternative Investment Funds: A Critical Analysis of SEBI's Latest Circular

     ---

243. SEBI's New Mandates for AIFs: Dematerialization of Investments and Custodian Appointment - Implications for India's Investment Ecosystem

     ---

244. Navigating the Evolving Landscape of IT Hardware Import Regulations in India: Analyzing the DGFT Circulars of October 2023 and January 2024

     ---

245. GST on Imitation Zari Thread

     ---

246. 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

     ---

247. Place of Supply: Key Clarifications for 3 items

     ---

248. Regularization of Bills of Entry and Waiver of Interest in Indian Customs

     ---

249. Enhancing Maritime Security and Transparency: The Introduction of Body-Worn Cameras for Customs Boarding Officers in India

     ---

250. Renewal of Recognition for AMC Repo Clearing Limited: SEBI's Decision and its Implications

     ---

123456789........ 22