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TMI Short Notes

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TMI Short Notes on various issues

 

  1. Analyzing the Dispute Over Section 14A Disallowance and Interest under Section 244A in Income Tax Appeals
  2. Condonation of Delay in Tax Refund: Analyzing the Right to Interest
  3. Balancing Corporate Operations and Tax Obligations: High Court's Interim Order on Share Buyback Taxation
  4. Section 80P and Cooperative Societies: Unraveling the Tribunal's Interpretation
  5. Supreme Court Upholds High Court's Decision on Tax Evasion Case: An Analysis
  6. Reassessing Accommodation Entries: Insights from a High Court Judgment
  7. A Judicial Perspective on Section 148A of the Income Tax Act: Amended Reassessment Provisions
  8. Threshold set for monetary limits in filing appeals by Revenue: A policy shift towards reducing litigation and financial burden on the judiciary and taxpayers
  9. High Court's Stance on Penalty Notices in Tax Law: A Balance Between Procedure and Justice
  10. Decoding the Penalty Provisions under Section 271(1)(c): Analyzing the Fine Line Between Concealment and Inaccuracy in Taxation
  11. Levy of penalty under Section 271(1)(c) of the Income Tax Act: Between Legal Intent and Factual Circumstances
  12. Assessing Penalties for non-filing of ITR: A Deep Dive into Section 271F of the Income Tax Act
  13. Addition after survey option as Unaccounted income: Burden to prove and evidence.
  14. Decision on Depreciation and Expenditure
  15. Navigating Through Reimbursement Expenses, DDT Refunds, and Transfer Pricing Adjustments
  16. Navigating Financial Distress: A Legal Analysis of Progressive Tax Instalment Judgments
  17. Deciphering Tax Implications on Capital Reduction: Navigating the Complexities of Section 115QA in ITAT's Decision on Capital Reduction Transactions
  18. Interpreting Section 153A: ITAT Delhi's Stand on Incriminating Material in Assessments: Assessments following search and seizure operation.
  19. Reaffirming the Bounds of Section 153A: Analysis of Delhi High Court's Approach: Assessment post search and seizure
  20. Navigating Rectification and Revised Returns: Legal Insights from ITAT Bangalore's Ruling
  21. Mutual Fund Gains and Deemed Dividends: Analyzing the Delhi High Court's Landmark Judgment
  22. Reassessing Income under Section 147 Post-Quashment of Sections 153A/153C: The Waiver of Limitation under Section 150(2)
  23. Section 153A of the Income Tax Act: A Critical Analysis of the Supreme Court's Interpretation in the Context of Search and Seizure
  24. Clarity and Precision in Tax Penalty Proceedings: Insights from a High Court Judgment
  25. Jurisdictional Challenges in Tax Assessments: Insights from a Recent ITAT Decision
  26. High Court Rules on the Invalidity of Reassessment Notices Issued to a Deceased Person
  27. Long-Term Capital Gains and Unexplained Cash Credits in Stock Transactions: A Legal Perspective
  28. Judicial Approach in Transfer Pricing and PE Attribution: Analysis of a Landmark Case: Legal Perspectives from Tribunal to Supreme Court
  29. Scrutinizing the Application of Mind in Tax Assessments: Examining the Role of ACIT while granting approval u/s 153D
  30. TDS Obligations and DTAA: Clarifying Tax Jurisdiction in International Telecom Services
  31. Distinction Between Business Income and Deemed Income in Income Tax Assessments: Higher rate of tax u/s 15BBE on Surrendered Income.
  32. Analysis of ITAT's Decision on Surplus Stock Taxation
  33. Validity of Notices / orders without DIN. The Critical Role of Procedural Compliance in Tax Administration: Analysis of a Supreme Court Stay
  34. Tax Exemptions: Capitation Fees in Educational Institutions: A Legal Quagmire
  35. Procedural Technicalities vs. Substantive Justice in Tax Administration: A High Court Perspective
  36. Revision u/s 263 and denial of deduction u/s 80IA: A Critical Analysis of the Delhi High Court's Judgment
  37. Condonation of Delay and Jurisdictional Challenges: A Case Analysis of ITAT Kolkata's Decision
  38. Legal Analysis: Scrutiny of Share Capital and Premium Under Section 68 of the Income Tax Act
  39. Judicial Scrutiny of Retrospective Cancellation of Charitable Trust Registration: A Case Analysis of Jurisdiction and Procedural Adherence under the Income Tax Act
  40. Office and Prosecution under Income Tax Act: Jurisdiction of Trial Court - Decision in a High Profile Tax Litigation Case
  41. Taxation of Unexplained Income at Higher Rate of tax u/s 115BBE : A Comprehensive Analysis of the ITAT Mumbai Judgment
  42. Analysis of ITAT Mumbai Judgment - Transfer Pricing Adjustment Dispute: Period of limitation u/s 144C
  43. In-Depth Analysis of Key Issues in the ITAT Chennai Judgement
  44. Doctrine of Merger in Income Tax Assessment: An Analysis of ITAT Chennai's Recent Judgment
  45. Delay in refund processing, the petitioner's entitlement to interest, and the court's decision to grant interest based on Section 244A
  46. Rejection of revision application u/s 264 in favor of assessee: A beneficial provision of Income Tax Act.
  47. An Analysis of ITAT Decision on International Taxation, Capital Gains, and DTAA
  48. 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
  49. Legal Analysis of ESOP Deduction and allowability in the Revised Return of income: An ITAT decision.
  50. Distinction between Capital Gains and Business Income: Comprehensive Analysis of a Income Tax Case

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