TMI Short Notes

TMI Short Notes on various issues

21. Principles of Natural Justice in Tax Litigation: Unraveling the Significance of Cross-Examination Rights in Tax Cases

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22. Deadline Extension for Processing E-Filed Tax Returns: Refund Claims on Income Tax Returns

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23. Deadline Extended for Pharmaceutical Track and Trace System Implementation

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24. MCA Announces Establishment of Central Processing Centre at IMT Manesar

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25. Export Obligation Compliance: Detailed SOPs for EPCG and Advance Authorization Holders
    1 Comment

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26. IBBI Circular Update: Key Takeaways for Insolvency Professionals and Stakeholders

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27. Modes of filing of ITR: Amendments to Rule 12 of the Income Tax Rules 1962

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28. Finance Bill, 2024 Insights: The Expansion of Input Service Distributor's (ISD) Role in GST
    1 Comment

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29. Understanding Burden of Proof in Cheque Bounce Cases: Insights from a Landmark Judgment

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30. Analysis of Vicarious Liability under Section 141 of the NI Act in Partnership Firms: Liability in Cheque Bounce Cases

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31. Navigating Legal Timelines: The Impact of Incomplete ITBA Orders on Appeal Limitations.

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32. Navigating the Thin Line Between Charity and Commerce: Amendment of Trust Deed and Compliance with Section 13(1)(c)

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33. Changing Objectives of Registered Societies: Exemption u/s 11 and survival of the Registration u/s 12A r.w.s 12AA

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34. Judicial Scrutiny of Residential Status and Jurisdictional Shift in Income Tax Cases

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35. Scrutinizing the Genuineness of Gifts in Income Tax Law: Taxability of Gift u/s 68

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36. Interpreting TDS Liability u/s 194-I against Lease Payments: A Legal Analysis of Security Deposit vs. Rent for Tax Purposes

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37. Analyzing GST Implications on Free of Cost Supplies in Service Agreements: A Case Study

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38. Evaluating Jurisdictional Validity in Taxation: The Significance of Draft Assessment Orders under Section 144C

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39. Breaking Down the Supreme Court's Decision on Double Taxation Avoidance Agreements

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40. Balancing Sovereignty and Law: India's Treaty-Making Powers and Domestic Enforcement

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41. Navigating DTAAs: A Comparative Analysis of India, Netherlands, France, and Switzerland

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42. The OECD Membership Puzzle: Interpreting 'Is' in Double Taxation Agreements

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43. The Dual Life of Treaties: Understanding Their Enforcement in Indian Law

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44. Bail, Arrest, and Rights: A Close Look at Recent PMLA Judgment

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45. Classifying Data Collection Devices in Import Regulations: The Kronos 4500 Touch ID Terminal Case

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46. The Power to Rectify versus Power to review of assessment order: Tax Assessments

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47. From Land Transactions to Money Laundering: A Legal Odyssey

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48. Assessment Proceedings and Validity of Section 143(2) Notices: Jurisdictional Clarity and Monetary Limit

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49. Landmark Judgment on Admissibility of Electronic Evidence: A Legal Analysis

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50. Eligibility of Input Tax Credit (ITC) for purchases made during the manufacturing process of goods: Analyzing the UP VAT Act Judgment

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51. Refund of IGST in SEZ Transactions: Legal Insights

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52. Unexplained Cash Deposits and Section 115BBE: Applicability of Higher Rate of Tax

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53. Classification of goods and the reliance on technical reports for legal decision-making.

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54. Section 127 of the Income Tax Act: A Case Study on Jurisdictional Transfer

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55. Interpreting Sections 22, 23, and 24: Taxation of Notional Rental Income from House Property and Vacancy Allowance

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56. Section 153A and Income Tax Assessments Post Search and Seizure Operations: Exploring the Role of Incriminating Material in Legal Adjudication

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57. Analysis of Judicial Approach in Tax Evasion through Accommodation Entries: A Case Study

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58. Adhering to Procedural Norms: The Importance of Timely Filing of Cross Objections

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59. The Taxation of Cooperative Societies: A Legal Analysis of Deduction Eligibility U/s 80P

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60. Analyzing Section 43B's Application in Service Tax Liabilities: A Legal Perspective.

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61. Assessing the Enforceability of Section 148 Notices Post-Assessee's Demise: Legal Heirs and Income Tax Proceedings

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62. Balancing Tax Provisions and Circulars: Insights from a Refund of Unutilized ITC due to an Inverted Tax Structure Case under CGST Act

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63. Typographical Error in E-way Bill and GST Penalty: A Legal Analysis

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64. Analyzing the Threshold for Criminal Prosecution in Cases of Non-Compliance with Income Tax Laws

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65. The Supreme Court's Interpretation of IBC: Balancing Stakeholder Rights and Procedural Efficiency

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66. Timeliness and Validity of Charitable Trust Registrations under Section 80G: A Legal Examination

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67. Navigating the Nuances of Income Tax Reassessment Post-Finance Act 2021: Resetting the Clock in Tax Reassessments

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68. Interpretation of Reverse Charge Mechanism in Raw Cotton Purchases: The Role of Kacha Arhtia

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69. The Source Rule in International Taxation: Tax Implications for Non-Resident Service Providers

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70. Taxation of 'Success Fees' in International Transactions: The Nexus Doctrine: Situs of residence and Situs of source of income

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