TMI Short Notes

TMI Short Notes on various issues

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

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

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

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

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

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

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

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

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

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

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

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163. 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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164. Analysis of ITAT's Decision on Surplus Stock Taxation

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165. 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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166. Tax Exemptions: Capitation Fees in Educational Institutions: A Legal Quagmire

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

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

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

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

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

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

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

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

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

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

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

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180. 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

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

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

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

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

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

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

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

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

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189. Landmark Income Tax Reassessment Case

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190. 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

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191. Complexities of Residential Status and Tax Liability

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192. Navigating International Taxation Waters

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193. Deduction u/s 80P: Navigating the Legal Labyrinth - Co-operative Societies Vis-a-vis Co-operative bank

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194. Navigating Legal Complexities - Assessment in case of third parties post search and seizure - The period for which the assessee requires to file the return.

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195. Scope of compliance of the Document Identification Number (DIN) in tax communications​​.

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196. Navigating the Nuances of Capital vs Revenue Expenditure: The Asian Hotels Ltd. Case Analysis

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197. Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

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198. A Landmark Judgment on Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

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199. Validity of reopening of assessment - need for a direct link between the portal's information and the income allegedly escaping assessment

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200. Disallowance of expenses - need for tax authorities to have a practical understanding of the nature of business operations

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