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TMI Short Notes on various issues

 

  1. Deadline Extended for Pharmaceutical Track and Trace System Implementation
  2. MCA Announces Establishment of Central Processing Centre at IMT Manesar
  3. Export Obligation Compliance: Detailed SOPs for EPCG and Advance Authorization Holders
    1 Comment
  4. IBBI Circular Update: Key Takeaways for Insolvency Professionals and Stakeholders
  5. Modes of filing of ITR: Amendments to Rule 12 of the Income Tax Rules 1962
  6. Finance Bill, 2024 Insights: The Expansion of Input Service Distributor's (ISD) Role in GST
    1 Comment
  7. Understanding Burden of Proof in Cheque Bounce Cases: Insights from a Landmark Judgment
  8. Analysis of Vicarious Liability under Section 141 of the NI Act in Partnership Firms: Liability in Cheque Bounce Cases
  9. Navigating Legal Timelines: The Impact of Incomplete ITBA Orders on Appeal Limitations.
  10. Navigating the Thin Line Between Charity and Commerce: Amendment of Trust Deed and Compliance with Section 13(1)(c)
  11. Changing Objectives of Registered Societies: Exemption u/s 11 and survival of the Registration u/s 12A r.w.s 12AA
  12. Judicial Scrutiny of Residential Status and Jurisdictional Shift in Income Tax Cases
  13. Scrutinizing the Genuineness of Gifts in Income Tax Law: Taxability of Gift u/s 68
  14. Interpreting TDS Liability u/s 194-I against Lease Payments: A Legal Analysis of Security Deposit vs. Rent for Tax Purposes
  15. Analyzing GST Implications on Free of Cost Supplies in Service Agreements: A Case Study
  16. Evaluating Jurisdictional Validity in Taxation: The Significance of Draft Assessment Orders under Section 144C
  17. Breaking Down the Supreme Court's Decision on Double Taxation Avoidance Agreements
  18. Balancing Sovereignty and Law: India's Treaty-Making Powers and Domestic Enforcement
  19. Navigating DTAAs: A Comparative Analysis of India, Netherlands, France, and Switzerland
  20. The OECD Membership Puzzle: Interpreting 'Is' in Double Taxation Agreements
  21. The Dual Life of Treaties: Understanding Their Enforcement in Indian Law
  22. Bail, Arrest, and Rights: A Close Look at Recent PMLA Judgment
  23. Classifying Data Collection Devices in Import Regulations: The Kronos 4500 Touch ID Terminal Case
  24. The Power to Rectify versus Power to review of assessment order: Tax Assessments
  25. From Land Transactions to Money Laundering: A Legal Odyssey
  26. Assessment Proceedings and Validity of Section 143(2) Notices: Jurisdictional Clarity and Monetary Limit
  27. Landmark Judgment on Admissibility of Electronic Evidence: A Legal Analysis
  28. Eligibility of Input Tax Credit (ITC) for purchases made during the manufacturing process of goods: Analyzing the UP VAT Act Judgment
  29. Refund of IGST in SEZ Transactions: Legal Insights
  30. Unexplained Cash Deposits and Section 115BBE: Applicability of Higher Rate of Tax
  31. Classification of goods and the reliance on technical reports for legal decision-making.
  32. Section 127 of the Income Tax Act: A Case Study on Jurisdictional Transfer
  33. Interpreting Sections 22, 23, and 24: Taxation of Notional Rental Income from House Property and Vacancy Allowance
  34. Section 153A and Income Tax Assessments Post Search and Seizure Operations: Exploring the Role of Incriminating Material in Legal Adjudication
  35. Analysis of Judicial Approach in Tax Evasion through Accommodation Entries: A Case Study
  36. Adhering to Procedural Norms: The Importance of Timely Filing of Cross Objections
  37. The Taxation of Cooperative Societies: A Legal Analysis of Deduction Eligibility U/s 80P
  38. Analyzing Section 43B's Application in Service Tax Liabilities: A Legal Perspective.
  39. Assessing the Enforceability of Section 148 Notices Post-Assessee's Demise: Legal Heirs and Income Tax Proceedings
  40. Balancing Tax Provisions and Circulars: Insights from a Refund of Unutilized ITC due to an Inverted Tax Structure Case under CGST Act
  41. Typographical Error in E-way Bill and GST Penalty: A Legal Analysis
  42. Analyzing the Threshold for Criminal Prosecution in Cases of Non-Compliance with Income Tax Laws
  43. The Supreme Court's Interpretation of IBC: Balancing Stakeholder Rights and Procedural Efficiency
  44. Timeliness and Validity of Charitable Trust Registrations under Section 80G: A Legal Examination
  45. Navigating the Nuances of Income Tax Reassessment Post-Finance Act 2021: Resetting the Clock in Tax Reassessments
  46. Interpretation of Reverse Charge Mechanism in Raw Cotton Purchases: The Role of Kacha Arhtia
  47. The Source Rule in International Taxation: Tax Implications for Non-Resident Service Providers
  48. Taxation of 'Success Fees' in International Transactions: The Nexus Doctrine: Situs of residence and Situs of source of income
  49. TDS and International Transactions: Categorization of Payments under the ambit of "royalty" or "fees for included services (FTS)"
  50. Assessment u/s 153C and Unexplained Investments: A Case Study in Legal Reasoning

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