TMI Short Notes

TMI Short Notes on various issues

51. Refund of IGST in SEZ Transactions: Legal Insights

    ---

52. Unexplained Cash Deposits and Section 115BBE: Applicability of Higher Rate of Tax

    ---

53. Classification of goods and the reliance on technical reports for legal decision-making.

    ---

54. Section 127 of the Income Tax Act: A Case Study on Jurisdictional Transfer

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

76. 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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

    ---

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

     ---

123456........ 22