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TMI Short Notes

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TMI Short Notes on various issues

 

  1. Retrospective Cancellation of GST Registration: Analysis of Delhi High Court’s Ruling in 2024 (1) TMI 764
  2. Deciphering Tax Implications on Capital Reduction: Navigating the Complexities of Section 115QA in ITAT's Decision on Capital Reduction Transactions
  3. Navigating Regulatory Compliance: Analysis of a CHA License Revocation and Restoration Case
  4. Interpreting Section 153A: ITAT Delhi's Stand on Incriminating Material in Assessments: Assessments following search and seizure operation.
  5. Reaffirming the Bounds of Section 153A: Analysis of Delhi High Court's Approach: Assessment post search and seizure
  6. Navigating Rectification and Revised Returns: Legal Insights from ITAT Bangalore's Ruling
  7. Mutual Fund Gains and Deemed Dividends: Analyzing the Delhi High Court's Landmark Judgment
  8. Judicial Scrutiny of Customs Seizure and Redemption under the Indian Legal Framework: Foreign Currency Seizure Case
  9. The Duty of Diligence: Understanding the Legal Implications for Customs Brokers
  10. Legal Analysis of a Customs Appeal Case Involving Mandatory Pre-Deposit Requirements
  11. Legal Elucidation of Homeopathic Product Classification under Central Excise Tariff Act: Medicament Classification
  12. The Supreme Court's In-Depth Ruling on Corporate Insolvency: Legal Implications Explored
  13. Money Laundering and Bail: Supreme Court's Interpretation of Section 45 PMLA
  14. Reassessing Income under Section 147 Post-Quashment of Sections 153A/153C: The Waiver of Limitation under Section 150(2)
  15. Section 153A of the Income Tax Act: A Critical Analysis of the Supreme Court's Interpretation in the Context of Search and Seizure
  16. The Intersection of Politics, Corruption, and Judicial Review: A Case Study: Validity of order of High Court for De Novo Investigation
  17. Clarity and Precision in Tax Penalty Proceedings: Insights from a High Court Judgment
  18. NCLAT's Authority to Recall Judgments: The Intersection of Tribunal Authority and Justice
  19. Detention and Release of Goods under CGST Act: Discrepancies in the CGST registration of the consignor and consignee
  20. The Detention of Goods under GST Law: Doubts regarding the genuineness of the consignee
  21. Ensuring Procedural Fairness in GST Registration Cancellation: Analysis of a High Court Ruling
  22. The Intersection of International Business and Service Tax: The Export of Services Under Indian Service Tax Law
  23. Jurisdictional Challenges in Tax Assessments: Insights from a Recent ITAT Decision
  24. High Court Rules on the Invalidity of Reassessment Notices Issued to a Deceased Person
  25. From Denial to Grant: A Legal Examination of Bail in Money Laundering Allegations
  26. GST Registration Cancellation and the Rule of Law: Insights from a Key Bombay High Court Judgment
  27. Excise Duty Valuation and Limitation Period Extension: A Legal Analysis of the Supreme Court Judgment
  28. Interpreting Limitation and Acknowledgment of Debt under the IBC: A Detailed Legal Analysis
  29. Long-Term Capital Gains and Unexplained Cash Credits in Stock Transactions: A Legal Perspective
  30. Judicial Approach in Transfer Pricing and PE Attribution: Analysis of a Landmark Case: Legal Perspectives from Tribunal to Supreme Court
  31. Scrutinizing the Application of Mind in Tax Assessments: Examining the Role of ACIT while granting approval u/s 153D
  32. TDS Obligations and DTAA: Clarifying Tax Jurisdiction in International Telecom Services
  33. Judicial Scrutiny of Arrest Powers under GST Legislation: Balancing Individual Rights and Statutory Duties
  34. Navigating the Legal Maze: Electricity Dues vs. Insolvency Proceedings
  35. Distinction Between Business Income and Deemed Income in Income Tax Assessments: Higher rate of tax u/s 15BBE on Surrendered Income.
  36. From Valuation to Penalty and redemption fine: Legal Implications of Importing Restricted Goods in Customs Law
  37. Analyzing the Implications of Delay in Tax Adjudication: A Case Study
  38. Secured Creditors and Asset Disposal in Liquidation: High Court's Balancing Act
  39. Analysis of ITAT's Decision on Surplus Stock Taxation
  40. Contractual Compliance and GST Reimbursement: Unpacking a Landmark Judgment"
  41. The Legal Contours of Input Tax Credit Eligibility: Procedural Aspects of GST and ITC
  42. Reverse Charge Mechanism (RCM): Service Tax Implications for Exporters: A Legal Perspective on Foreign Bank Charges
  43. Cheque Dishonour and Corporate Responsibility: Analyzing the Supreme Court's Latest Judgment
  44. Validity of Notices / orders without DIN. The Critical Role of Procedural Compliance in Tax Administration: Analysis of a Supreme Court Stay
  45. Tax Exemptions: Capitation Fees in Educational Institutions: A Legal Quagmire
  46. Procedural Technicalities vs. Substantive Justice in Tax Administration: A High Court Perspective
  47. Revision u/s 263 and denial of deduction u/s 80IA: A Critical Analysis of the Delhi High Court's Judgment
  48. Condonation of Delay and Jurisdictional Challenges: A Case Analysis of ITAT Kolkata's Decision
  49. Legal Analysis: Scrutiny of Share Capital and Premium Under Section 68 of the Income Tax Act
  50. Judicial Scrutiny of Retrospective Cancellation of Charitable Trust Registration: A Case Analysis of Jurisdiction and Procedural Adherence under the Income Tax Act

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