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TMI Short Notes

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TMI Short Notes on various issues

 

  1. Legal Elucidation of Homeopathic Product Classification under Central Excise Tariff Act: Medicament Classification
  2. The Supreme Court's In-Depth Ruling on Corporate Insolvency: Legal Implications Explored
  3. Money Laundering and Bail: Supreme Court's Interpretation of Section 45 PMLA
  4. Reassessing Income under Section 147 Post-Quashment of Sections 153A/153C: The Waiver of Limitation under Section 150(2)
  5. Section 153A of the Income Tax Act: A Critical Analysis of the Supreme Court's Interpretation in the Context of Search and Seizure
  6. The Intersection of Politics, Corruption, and Judicial Review: A Case Study: Validity of order of High Court for De Novo Investigation
  7. Clarity and Precision in Tax Penalty Proceedings: Insights from a High Court Judgment
  8. NCLAT's Authority to Recall Judgments: The Intersection of Tribunal Authority and Justice
  9. Detention and Release of Goods under CGST Act: Discrepancies in the CGST registration of the consignor and consignee
  10. The Detention of Goods under GST Law: Doubts regarding the genuineness of the consignee
  11. Ensuring Procedural Fairness in GST Registration Cancellation: Analysis of a High Court Ruling
  12. The Intersection of International Business and Service Tax: The Export of Services Under Indian Service Tax Law
  13. Jurisdictional Challenges in Tax Assessments: Insights from a Recent ITAT Decision
  14. High Court Rules on the Invalidity of Reassessment Notices Issued to a Deceased Person
  15. From Denial to Grant: A Legal Examination of Bail in Money Laundering Allegations
  16. GST Registration Cancellation and the Rule of Law: Insights from a Key Bombay High Court Judgment
  17. Excise Duty Valuation and Limitation Period Extension: A Legal Analysis of the Supreme Court Judgment
  18. Interpreting Limitation and Acknowledgment of Debt under the IBC: A Detailed Legal Analysis
  19. Long-Term Capital Gains and Unexplained Cash Credits in Stock Transactions: A Legal Perspective
  20. Judicial Approach in Transfer Pricing and PE Attribution: Analysis of a Landmark Case: Legal Perspectives from Tribunal to Supreme Court
  21. Scrutinizing the Application of Mind in Tax Assessments: Examining the Role of ACIT while granting approval u/s 153D
  22. TDS Obligations and DTAA: Clarifying Tax Jurisdiction in International Telecom Services
  23. Judicial Scrutiny of Arrest Powers under GST Legislation: Balancing Individual Rights and Statutory Duties
  24. Navigating the Legal Maze: Electricity Dues vs. Insolvency Proceedings
  25. Distinction Between Business Income and Deemed Income in Income Tax Assessments: Higher rate of tax u/s 15BBE on Surrendered Income.
  26. From Valuation to Penalty and redemption fine: Legal Implications of Importing Restricted Goods in Customs Law
  27. Analyzing the Implications of Delay in Tax Adjudication: A Case Study
  28. Secured Creditors and Asset Disposal in Liquidation: High Court's Balancing Act
  29. Analysis of ITAT's Decision on Surplus Stock Taxation
  30. Contractual Compliance and GST Reimbursement: Unpacking a Landmark Judgment"
  31. The Legal Contours of Input Tax Credit Eligibility: Procedural Aspects of GST and ITC
  32. Reverse Charge Mechanism (RCM): Service Tax Implications for Exporters: A Legal Perspective on Foreign Bank Charges
  33. Cheque Dishonour and Corporate Responsibility: Analyzing the Supreme Court's Latest Judgment
  34. Validity of Notices / orders without DIN. The Critical Role of Procedural Compliance in Tax Administration: Analysis of a Supreme Court Stay
  35. Tax Exemptions: Capitation Fees in Educational Institutions: A Legal Quagmire
  36. Procedural Technicalities vs. Substantive Justice in Tax Administration: A High Court Perspective
  37. Revision u/s 263 and denial of deduction u/s 80IA: A Critical Analysis of the Delhi High Court's Judgment
  38. Condonation of Delay and Jurisdictional Challenges: A Case Analysis of ITAT Kolkata's Decision
  39. Legal Analysis: Scrutiny of Share Capital and Premium Under Section 68 of the Income Tax Act
  40. Judicial Scrutiny of Retrospective Cancellation of Charitable Trust Registration: A Case Analysis of Jurisdiction and Procedural Adherence under the Income Tax Act
  41. Office and Prosecution under Income Tax Act: Jurisdiction of Trial Court - Decision in a High Profile Tax Litigation Case
  42. Taxation of Unexplained Income at Higher Rate of tax u/s 115BBE : A Comprehensive Analysis of the ITAT Mumbai Judgment
  43. Analysis of ITAT Mumbai Judgment - Transfer Pricing Adjustment Dispute: Period of limitation u/s 144C
  44. In-Depth Analysis of Key Issues in the ITAT Chennai Judgement
  45. Doctrine of Merger in Income Tax Assessment: An Analysis of ITAT Chennai's Recent Judgment
  46. Delay in refund processing, the petitioner's entitlement to interest, and the court's decision to grant interest based on Section 244A
  47. Rejection of revision application u/s 264 in favor of assessee: A beneficial provision of Income Tax Act.
  48. An Analysis of ITAT Decision on International Taxation, Capital Gains, and DTAA
  49. 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
  50. Legal Analysis of ESOP Deduction and allowability in the Revised Return of income: An ITAT decision.

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