TMI Short Notes

TMI Short Notes on various issues

1. Navigating the Bounds of Tax Law: Supreme Court's Verdict on Section 153-C Assessments

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2. The Delhi High Court's Guiding Light on Post-Search Tax Assessments: Application of Section 153C, powers of tax authorities and the rights of assessees.

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3. Navigating Legal and Procedural Hurdles: A Charitable Institution's Quest for Tax Exemption and Registration u/s 12A and 80G

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4. Supreme Court Clarifies Jurisdictional Objections in Tax Assessments: A Landmark Order

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5. Invalid Notices and the Importance of Proper Jurisdiction: Lessons from a High-Profile Tax Case

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6. Upholding Precedent: Supreme Court's Stance on Taxation of Cross-Border Software Payments (Royalty)

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7. The Cross-Border Software Purchase Conundrum: Supreme Court's Clarification on TDS for Non-Resident Software Transactions as Royalty

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8. Navigating Tax Exemptions u/s 80P: The Supreme Court's Verdict on Cooperative Societies vs. Banks

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9. Principles of Natural Justice in Tax Litigation: Unraveling the Significance of Cross-Examination Rights in Tax Cases

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10. Deadline Extension for Processing E-Filed Tax Returns: Refund Claims on Income Tax Returns

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11. Modes of filing of ITR: Amendments to Rule 12 of the Income Tax Rules 1962

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12. Navigating Legal Timelines: The Impact of Incomplete ITBA Orders on Appeal Limitations.

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13. Navigating the Thin Line Between Charity and Commerce: Amendment of Trust Deed and Compliance with Section 13(1)(c)

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14. Changing Objectives of Registered Societies: Exemption u/s 11 and survival of the Registration u/s 12A r.w.s 12AA

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15. Judicial Scrutiny of Residential Status and Jurisdictional Shift in Income Tax Cases

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16. Scrutinizing the Genuineness of Gifts in Income Tax Law: Taxability of Gift u/s 68

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17. Interpreting TDS Liability u/s 194-I against Lease Payments: A Legal Analysis of Security Deposit vs. Rent for Tax Purposes

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18. Evaluating Jurisdictional Validity in Taxation: The Significance of Draft Assessment Orders under Section 144C

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19. Breaking Down the Supreme Court's Decision on Double Taxation Avoidance Agreements

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20. Balancing Sovereignty and Law: India's Treaty-Making Powers and Domestic Enforcement

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21. Navigating DTAAs: A Comparative Analysis of India, Netherlands, France, and Switzerland

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22. The OECD Membership Puzzle: Interpreting 'Is' in Double Taxation Agreements

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23. The Dual Life of Treaties: Understanding Their Enforcement in Indian Law

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24. Assessment Proceedings and Validity of Section 143(2) Notices: Jurisdictional Clarity and Monetary Limit

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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49. Maintaining the Sanctity of Search and Seizure Procedures: Emphasizing the rigorous compliance with procedural requirements to uphold the legitimacy of search and seizure operations

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50. Analyzing the Tax Implications of Cross-Border Payments: Recognizing the payments as either 'Royalty' or 'Fee for Included Services' u/s 9(1)(vii)

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