TMI Short Notes

TMI Short Notes on various issues

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

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

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753. 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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754. Tax Exemptions: Capitation Fees in Educational Institutions: A Legal Quagmire

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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773. Insight into Penalties for Procedural Lapses in Customs Documentation

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

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

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

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

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

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

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

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

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

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

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

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

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

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788. Landmark Income Tax Reassessment Case

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789. 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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790. 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

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

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

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793. Complexities of Residential Status and Tax Liability

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794. Navigating International Taxation Waters

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

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

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

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

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

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800. Extended Validity of Pre-Shipment Inspection Agencies

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