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TMI Short Notes
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TMI Short Notes on various issues

 

  1. Liberalizing Silver Imports: Analyzing the Impact of DGFT Notification No. 57/2023 on India's Trade and Industry
  2. Extension of the existing concessional import duties on specified edible oils up to and inclusive of the 31st March 2025
  3. Levy of Export Duty on Molasses Exports
  4. Anti-Dumping Duties: A Comprehensive Analysis of the Customs Tariff Act, 1975
  5. Analysis of Recent Anti-Dumping Duty Imposition on Meta Phenylene Diamine Imports from China to India
  6. Analyzing the Implications of Central Excise Duty Changes on Petroleum Products
  7. Challenges in corporate insolvency, particularly when dealing with contract terminations and arbitration proceedings
  8. Analyzing the Legal Dispute in Customs regarding provisional assessment: A Case of Procedural Lapses and Penalty Implications
  9. Deduction u/s 80P: Navigating the Legal Labyrinth - Co-operative Societies Vis-a-vis Co-operative bank
  10. Transition to the GST regime. Legal challenges posed by the GST regime on existing government contracts.
  11. Navigating Legal Complexities - Assessment in case of third parties post search and seizure - The period for which the assessee requires to file the return.
  12. Scope of compliance of the Document Identification Number (DIN) in tax communications​​.
  13. Supreme Court's Scrutiny of ED's Conduct: Upholding Legal Standards in Arrest and Remand Procedures
  14. GST: transportation of goods, the role of e-way bills, and the implications of their cancellation - Navigating Legal Complexities
  15. Legality of Value Enhancement for the import of goods on the basis of allegation of Under-invoicing - Navigating Legal Nuances
  16. Equality in Financial Creditor Status: The Supreme Court's Ruling in regarding the status of home buyers in CIRP proceedings under IBC
  17. Navigating the Nuances of Capital vs Revenue Expenditure: The Asian Hotels Ltd. Case Analysis
  18. Demand based on Form-26AS information from the Income Tax Department, without pre-show cause notice consultations, invoking extended period of limitation.
  19. Importance of transparency in corporate governance and the rights of minority shareholders
  20. The case of Manish Sisodia versus CBI and DoE is not just a legal battle but also a matter of significant public interest.
  21. Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government
  22. A Landmark Judgment on Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government
  23. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.
  24. Manner of compliance of conditions of pre-deposit - Debit of amount from electronic credit ledger (ECRL) is sufficient or Debit from electronic cash ledger (ECL) is must?
    1 Comment
  25. The need for clarity and concrete reasons in the cancellation of GST registrations.
  26. Validity of reopening of assessment - need for a direct link between the portal's information and the income allegedly escaping assessment
  27. Application of provisions of section 5 of the Benami Transactions (Prohibition) Amendment Act, 2016 - non-retrospective application of punitive legal provisions.
  28. Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.
  29. Applicability of the Benami Transactions (Prohibition) Amendment Act, 2016
  30. Disallowance of expenses - need for tax authorities to have a practical understanding of the nature of business operations
  31. Disallowance of the assessee's business expenditure claims related to the purchase of sugarcane from member farmers, as well as the treatment of additional sugarcane price paid to growers as an appropriation of profits.
  32. Additions made u/s 69 and Section 56 in the absence of direct incriminating evidence linking the assessee to the alleged unexplained investments and interest income. - Assessment of search and seizure
  33. Whether penalty is to be imposed when the appellant has accepted the classification and paid the entire duty along with penalty much before the issuance of the show cause notice?
  34. Liability for payment of customs duty on sale of excess liquor from the duty-free shop
  35. Demand of customs duty beyond normal period of limitation on the ground of change in classification of goods
  36. Stringent approach towards ensuring compliance with auditing standards - importance of auditors' responsibilities in maintaining the integrity and reliability of financial reporting
  37. Whether the appellant's claim can be classified as a Financial Debt or Operational Debt under the Insolvency and Bankruptcy Code, 2016.
  38. Scope of Approval of resolution plan - Allegations of undervaluation of the Corporate Debtor's assets. - Appellant's Locus to Challenge
  39. Denial of Input Tax Credit since the GST registration of the Supplier of Goods has been Cancelled with retrospective effect.
  40. Input Tax Credit (ITC) is a vested right or concession - Can government impose conditions or restrictions for availing ITC?
  41. Manner of disposal of application for advance ruling under Income Tax Act, 1961
  42. Computation of Turnover for the purpose of tax audit u/s 44AB - Speculation Business or Derivatives, futures, and options or Delivery based transactions
  43. Income deemed to accrue or arise in India - Section 9
  44. GST on offline/online games such as Rummy - game of skill versus game of chance - principle of nomen-juris
  45. Current Repairs - ‘Nature & Treatment’ of expense
  46. Addition u/s 69A - ambit of the word "owner" and "valuable article" for the purpose of additions as Unexplained money, etc
  47. Role and Responsibilities of Reporting Entities under PMLA
  48. Reporting Entity under Prevention of Money Laundering Act, 2002 (PMLA)
  49. Pharmaceutical companies’ gifting freebies to doctors, etc. - whether Allowable Business expenditure under Section 37(1)?
  50. Impact of belated deposit of employees’ contribution towards the EPF and ESI under Income Tax

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