TMI Short Notes

TMI Short Notes on various issues

121. Analyzing the Dispute Over Section 14A Disallowance and Interest under Section 244A in Income Tax Appeals

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122. Condonation of Delay in Tax Refund: Analyzing the Right to Interest

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123. Balancing Corporate Operations and Tax Obligations: High Court's Interim Order on Share Buyback Taxation

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124. Analyzing the Correct Tariff Classification for Fingerprint and Proximity Time & Attendance Systems: A Legal Examination
     1 Comment

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125. Prohibited Goods and Smuggling - gold of foreign marking: Analyzing a Recent Decision in Customs Law

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126. Judicial Intervention in Expedited Processing of IGST Refunds: A Critical Review

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127. Examining the Role of Intent in E-Way Bill Compliance under the U.P. GST Act: A Legal Analysis

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128. Section 80P and Cooperative Societies: Unraveling the Tribunal's Interpretation

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129. Customs Classification Conflicts in case of import of goods: A Case Study

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130. Supreme Court Upholds High Court's Decision on Tax Evasion Case: An Analysis

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131. Reassessing Accommodation Entries: Insights from a High Court Judgment

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132. A Judicial Perspective on Section 148A of the Income Tax Act: Amended Reassessment Provisions

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133. Analyzing Legal Principles in a Gold Smuggling Case: The Role of Co-accused Statements and Procedural Compliance

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134. Threshold set for monetary limits in filing appeals by Revenue: A policy shift towards reducing litigation and financial burden on the judiciary and taxpayers

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135. Navigating the Legal Consequences of Goods Misdeclaration in Customs Law

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136. Upholding Procedural Justice in GST Administration: Adjudication of GST demand u/s 74

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137. High Court's Stance on Penalty Notices in Tax Law: A Balance Between Procedure and Justice

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138. Decoding the Penalty Provisions under Section 271(1)(c): Analyzing the Fine Line Between Concealment and Inaccuracy in Taxation

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139. Levy of penalty under Section 271(1)(c) of the Income Tax Act: Between Legal Intent and Factual Circumstances

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140. An Analysis of the Natural Justice Principle in Tender Cancellation: A Case Study

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141. Principles of Natural Justice and Administrative Action: Balancing Municipal Powers and Citizen Rights

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142. Navigating Disclosure and Fair Trial in FEMA Proceedings: A Supreme Court Analysis

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143. Legal Issues in Customs Duty Evasion: Penalties

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144. Assessing Penalties for non-filing of ITR: A Deep Dive into Section 271F of the Income Tax Act

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145. Addition after survey option as Unaccounted income: Burden to prove and evidence.

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146. Decision on Depreciation and Expenditure

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147. Navigating Through Reimbursement Expenses, DDT Refunds, and Transfer Pricing Adjustments

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148. A Judicial Perspective on Locus Standi in Insolvency and Bankruptcy Code Cases

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149. Navigating Shareholder Rights in Corporate Insolvency: An Analysis of NCLAT’s Decision on the issue of Locus Standi

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150. Navigating Financial Distress: A Legal Analysis of Progressive Tax Instalment Judgments

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151. Retrospective Cancellation of GST Registration: Analysis of Delhi High Court’s Ruling in 2024 (1) TMI 764

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152. Deciphering Tax Implications on Capital Reduction: Navigating the Complexities of Section 115QA in ITAT's Decision on Capital Reduction Transactions

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153. Navigating Regulatory Compliance: Analysis of a CHA License Revocation and Restoration Case

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154. Interpreting Section 153A: ITAT Delhi's Stand on Incriminating Material in Assessments: Assessments following search and seizure operation.

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155. Reaffirming the Bounds of Section 153A: Analysis of Delhi High Court's Approach: Assessment post search and seizure

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156. Navigating Rectification and Revised Returns: Legal Insights from ITAT Bangalore's Ruling

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157. Mutual Fund Gains and Deemed Dividends: Analyzing the Delhi High Court's Landmark Judgment

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158. Judicial Scrutiny of Customs Seizure and Redemption under the Indian Legal Framework: Foreign Currency Seizure Case

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159. The Duty of Diligence: Understanding the Legal Implications for Customs Brokers

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160. Legal Analysis of a Customs Appeal Case Involving Mandatory Pre-Deposit Requirements

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161. Legal Elucidation of Homeopathic Product Classification under Central Excise Tariff Act: Medicament Classification

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162. The Supreme Court's In-Depth Ruling on Corporate Insolvency: Legal Implications Explored

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163. Money Laundering and Bail: Supreme Court's Interpretation of Section 45 PMLA

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164. Reassessing Income under Section 147 Post-Quashment of Sections 153A/153C: The Waiver of Limitation under Section 150(2)

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165. Section 153A of the Income Tax Act: A Critical Analysis of the Supreme Court's Interpretation in the Context of Search and Seizure

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166. The Intersection of Politics, Corruption, and Judicial Review: A Case Study: Validity of order of High Court for De Novo Investigation

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167. Clarity and Precision in Tax Penalty Proceedings: Insights from a High Court Judgment

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168. NCLAT's Authority to Recall Judgments: The Intersection of Tribunal Authority and Justice

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169. Detention and Release of Goods under CGST Act: Discrepancies in the CGST registration of the consignor and consignee

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170. The Detention of Goods under GST Law: Doubts regarding the genuineness of the consignee

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