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TMI Short Notes
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TMI Short Notes on various issues

 

  1. Assessing the Enforceability of Section 148 Notices Post-Assessee's Demise: Legal Heirs and Income Tax Proceedings
  2. Balancing Tax Provisions and Circulars: Insights from a Refund of Unutilized ITC due to an Inverted Tax Structure Case under CGST Act
  3. Typographical Error in E-way Bill and GST Penalty: A Legal Analysis
  4. Analyzing the Threshold for Criminal Prosecution in Cases of Non-Compliance with Income Tax Laws
  5. The Supreme Court's Interpretation of IBC: Balancing Stakeholder Rights and Procedural Efficiency
  6. Timeliness and Validity of Charitable Trust Registrations under Section 80G: A Legal Examination
  7. Navigating the Nuances of Income Tax Reassessment Post-Finance Act 2021: Resetting the Clock in Tax Reassessments
  8. Interpretation of Reverse Charge Mechanism in Raw Cotton Purchases: The Role of Kacha Arhtia
  9. The Source Rule in International Taxation: Tax Implications for Non-Resident Service Providers
  10. Taxation of 'Success Fees' in International Transactions: The Nexus Doctrine: Situs of residence and Situs of source of income
  11. TDS and International Transactions: Categorization of Payments under the ambit of "royalty" or "fees for included services (FTS)"
  12. Assessment u/s 153C and Unexplained Investments: A Case Study in Legal Reasoning
  13. Delhi High Court Elucidates on the Scope of Section 80IA in the Context of Business Expansion: Interpretation of 'Undertaking'
  14. Penalty Limitations and Reasonable Cause: Navigating the Nuances of Tax Penalties
  15. Joint Insolvency Applications in Real Estate and Fulfillment of Threshold under IBC: Limitation and Validity of Claims
  16. Digital Authentication in Tax Notices and the Interplay of Sections 61 and 74 in GST Law: Exploring Natural Justice and Verification Processes in GST Compliance
  17. Confirmation of GST demand by adjudicating Show Cause notice u/s 73: Procedural Requirements and Fair Hearing
  18. Customs Duty of an EOU and the Fate of Obsolete Imports: Destroying Obsolete Goods without Paying Duty
  19. Understanding the Bail Denial: Case Analysis of a Money Laundering Offense
  20. When Taxpayers Make Mistakes in Filing GST Returns: Understanding the Legal Aspect of GST Rectification
  21. Navigating Insolvency Proceedings: Understanding CoC's Role and Section 65 of IBC in Corporate Liquidation
  22. In-depth Legal Examination of a High-Profile Tax Evasion and Forgery Case: Bail Application Denied
  23. Unraveling the Inverted Duty Structure: Complexities of ITC Refunds in GST
  24. Reasonable Time for Adjudication of Show Cause Notice (SCN): The law requires authorities to exercise their powers within a reasonable period.
  25. Navigating the Legal Labyrinth of Second-Hand Goods Import: The Intersection of Trade Policy and Judicial Interpretation
  26. Income Tax Return Delays: High Court Rules on Tax Authority's Decision-Making Boundaries
  27. Navigating Tax Law Complexities: judicial approach towards the adjudication and appeal process
  28. The Interplay of Sales and Bogus Purchases in Tax Evasion Cases: Assessing Tax Evasion Allegations
  29. Proportionality and Evidence in Tax Assessments: Accommodation entries, Bogus Purchase and Estimation of Gross Profit (Income)
  30. Judicial Scrutiny of Tax Deducted at Source (TDS) Non-Deposit: Protecting the Rights of Taxpayers Against Employers' Failure to Deposit TDS
  31. PMLA and Predicate Offenses: Deciphering the Scope of Proceeds of Crime under PMLA: A Supreme Court Analysis
  32. Resolution Applicant's Eligibility under the IBC: A Balancing Act Between Stringent Rules and MSME Protection
  33. Dynamics of Tax Exemption Registrations: A Comprehensive Analysis of ITAT Ahmedabad’s Decision on Section 80G Application Rejection
  34. Transfer Pricing Litigation: The Evolving Landscape of Arm's Length Price Determination in India
  35. Pre-deposit Compliance in Appeals: Judicial Overreach by CESAT
  36. Revisiting Shareholder Rights in Securities Law: Deciphering the Bounds of Confidentiality in Corporate Governance
  37. Professional Conduct in Auditing: Exploring the Jurisdiction and Compliance in Auditor (Chartered Accountants) Regulation
  38. Comprehensive Legal Analysis of Jurisdictional Challenges and SEBI's Regulatory Framework in Securities Litigation
  39. Revisiting the Scope of Revisionary Powers U/s 263: Assessing the Adequacy of Assessment Procedures in Taxation Disputes
  40. The Doctrine of Promissory Estoppel in Governmental Policy Decisions: Tax Incentives and Public Interest in State Industrial Policies
  41. Maintaining the Sanctity of Search and Seizure Procedures: Emphasizing the rigorous compliance with procedural requirements to uphold the legitimacy of search and seizure operations
  42. The Confluence of Insolvency and Limitation Laws: Insights from a NCLAT Decision
  43. Analyzing the Tax Implications of Cross-Border Payments: Recognizing the payments as either 'Royalty' or 'Fee for Included Services' u/s 9(1)(vii)
  44. A Judicial Perspective on Duty Assessment and Procedural Fairness in Customs Law: Validity of CBIC Circular
  45. Non-Delegability of Discretionary Powers in Income Tax Assessments: Administrative Discretion in Special Tax Audit Procedures u/s 142
  46. Taxation of Domain Registration Services in Godaddy.Com LLC Case: Tax Implications for Digital Services
  47. Reinforcing Fair Administrative Processes in GST Registration Cancellation: An In-Depth Case Study
  48. The Arbitration Conundrum: Enforceability of Unstamped Agreements
  49. Reassessing Tax Penalties: HDFC Bank's Challenge under the DVAT Act
  50. Input Tax Credit Eligibility under GST Legislation: Time-Bound Compliance in GST ITC Cases

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H: Validity Of Order passed u/s 73 - cryptic order - The High Court found...
H: Validity Of Order passed u/s 73 - Denial of ITC with respect to the su...
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
H: Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing ...
H: Transitional credit - Unutilized amount of Advanced VAT paid - The cou...
H: Validity of Reassessment notices issued unsigned - maintainability of ...
H: Unexplained cash credit u/s 68 - The Court highlighted that transactio...
H: LTCG - Receipt of additional amount towards TDR - treatment to receipt...
H: Validity of Assessment order u/s 147 r.w.s. 144B - Procedural Irregula...
C: Extension of due date for filing of Form No. 10A/10AB under the Income...
H: Condonation of delay - substantial delay of 166 days before ITAT - The...
H: Income deemed to accrue or arise in India - Attribution of Profit to p...
H: Condonation of delay - Delay in filling of an appeal before ITAT - The...
H: LTCG - Determination of Fair Market Value (FMV) - The Assessing Office...
N: Export of 2,000 MT of White Onion under Code 0703 10 19
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
C: Ease of Doing Business: Text on Contract Note with respect to Fit and ...
H: Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 8...
H: Estimation of income - bogus purchases - The Tribunal recognized the a...
H: Penalty u/s 270A - allegation of misreporting as per section 270A(9) -...
A: REFUND OF ITC ON EXPORT OF GOODS WITHOUT PAYMENT OF TAX – RULE 89(4) O...
A: FILING APPEAL AS PER THE DIRECTIONS OF HIGH COURT
A: Understand the Contrasts between Government and Public Limited Companies
A: PIL challenging provisions of 101st Constitutional Amendment Act relat...
N: Exemption from specified income U/s 10(46) – ‘Kerala Autorickshaw Work...
C: Unauthorised foreign exchange transactions
A: Excess or Short Payment of Customs Duty on Import of goods into India
A: AVAILABILITY OF GOOD FAITH CLAUSE IN SECTION 157 OF THE GST ACT TO THE...
A: Understanding the Scope of Accounting.
A: GST not payable on amount recovered from permanent employees for cante...