Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    LTCG - deduction u/s 54F - Ownership of more than...     TaxTMI    Deductions u/s 80IC - audit report in Form 10 CCB,...     TaxTMI    Seeking grant of bail - Evasion of GST - The High...     TaxTMI    Territorial Jurisdiction - seeking transfer of...     TaxTMI    Eligibility for Composition scheme - ice-cream -...     TaxTMI    Characterization of receipt - amount received by...     TaxTMI    Validity of assessment order - SCN as also the...     TaxTMI    Seeking reimbursement of GST amount paid by the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Valuation of imported goods - inclusion of royalty...     TaxTMI    Denial of Input Tax Credit (ITC) - Proof of...     TaxTMI    Rectification petition - Validity Of Order passed -...     TaxTMI    Service of SCN - Breach of principles of natural...     TaxTMI    The Ministry of Finance's recent notification...     TaxTMI    Disparity between the petitioner's GSTR 1 and GSTR...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Short Notes
Home TMI Notes Bill This  

TMI Short Notes on various issues

 

  1. Alignment of timeline provisions under section 153 of the Act
  2. Rationalization of the provisions of the Prohibition of Benami Property Transactions Act, 1988 (the PBPT Act)
  3. Provisions related to business reorganisation
  4. Assistance to authorised officer during search and seizure
  5. Rationalisation of Appeals to the Appellate Tribunal
  6. Reducing the time provided for furnishing TP report
  7. Introduction of the authority of Joint Commissioner (Appeals)
  8. Extension of time for disposing pending rectification applications by Interim Board for Settlement
  9. Defining the cost of acquisition in case of certain assets for computing capital gains
  10. Prevention of double deduction claimed on interest on borrowed capital for acquiring, renewing or reconstructing a property
  11. Alignment of provisions of section 45(5A) with the TDS provisions of section 194-IC
  12. Rationalisation of exempt income under life insurance policies
  13. Preventing permanent deferral of taxes through undervaluation of inventory
  14. Special provision for taxation of capital gains in case of Market Linked Debentures
  15. Limiting the roll over benefit claimed under section 54 and section 54F
  16. Increasing rate of TCS of certain remittances
    1 Comment
  17. TDS and taxability on net winnings from online games
  18. Preventing misuse of presumptive schemes under section 44BB and section 44BBB
  19. Removal of exemption from TDS on payment of interest on listed debentures to a resident
  20. Tax avoidance through distribution by business trusts to its unit holders
  21. Removal of exemption of news agency under clause (22B) of section 10
  22. Extending deeming provision under section 9 to gift to not-ordinarily resident
  23. Extending the scope for deduction of tax at source to lower or nil rate
  24. Increasing threshold limits for presumptive taxation schemes
  25. Ease in claiming deduction on amortization of preliminary expenditure
  26. 15% concessional tax to promote new manufacturing co-operative society
  27. Facilitating certain strategic disinvestment
  28. Exemption to development authorities etc.
  29. Tax Incentives to International Financial Services Centre
  30. Conversion of Gold to Electronic Gold Receipt and vice versa
  31. Extension of date of incorporation for eligible start-up for exemption
  32. Relief to start-ups in carrying forward and setting off of losses
  33. Penalty for cash loan/ transactions against primary co-operatives
  34. Increasing threshold limit for co-operatives to withdraw cash without TDS
  35. Relief to sugar co-operatives from past demand
  36. Agnipath Scheme, 2022
  37. Promoting timely payments to Micro and Small Enterprises
  38. Power of NCLT/NCLAT vis-à-vis writ jurisdiction of the high court.
  39. Corporate Debtor includes a corporate guarantor even if Principal Borrower being an individual/sole proprietorship.
  40. Interpretation of term "basic excise duty".
  41. Amendments to the Code of Civil Procedure, 1908 by the Amendment Act 46 of 1999 and Amendment Act 22 of 2002 upheld by the Supreme Court.
  42. Limitation Act and the Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code (IBC),2016.
  43. An insight into Advance Ruling and the functioning of the Authority for Advance Ruling (AAR).
  44. Show cause notice issued by Additional Director General-Directorate of Revenue Intelligence is not a proper officer within the meaning of Customs Act, 1962
  45. Writ Petition cannot be a tool to escape the statutory remedies available under the law-Supreme Court of India.
  46. Reassessment conducted after 4 years by Income Tax Authorities.
  47. Principles of Natural Justice upheld by the Court/s.
  48. Liberal interpretation of limitation law by the supreme court in covid-19 phase.
  49. Examining the legality of confiscation of an Imported car.
  50. Show cause notice non est in the eyes of law for want of jurisdiction of the authority issuing it.

....7........

 

Quick Updates:Latest Updates

F: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
H: Grant of Regular Bail - Forged tax invoices - Non-existent ghost busin...
H: Recovery of tax arrears from the Former director of the Company - Atta...
H: Seeking grant for Anticipatory Bail - Allegations of availing ineligib...
F: Man power supply to Poultry Farm - Taxable or exempt
H: Seeking activation of GSTIN and granting final certificate of registra...
H: Classification of goods - rate of tax - Classic Malabar Parota - Whole...
H: Cancellation of GST Registrations - The High Court observed that the p...
H: Violation of principles of natural justice - Mode of Communication - p...
F: iterest liability
F: Credit Note
H: Cancellation of GST registration of petitioner - The High Court acknow...
H: Correct head of income - Income from leasing or letting out the proper...
H: Validity of reopening of assessment - The High court observed that the...
H: Revision u/s 263 - CSR expenses - admissibility as the deduction u/s 3...
H: Acquittal of charge u/s 276CC - respondent has failed to comply with t...
H: Denial of specific request for personal hearing - The High Court noted...
F: gst rule 96(10)
H: Deduction u/s 80P - interest income(s) derived from such nationalized/...
H: Additions based on Cash Expenditure - Disclosure were made by the appe...
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
C: Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th S...
C: Circular on Standardization of the Private Placement Memorandum (PPM) ...
C: Discontinuation of Safeguard measures on import of Isopropyl alcohol (...
N: Notify “Public Tech Platform for Frictionless Credit” as the system wi...
N: Seeks to rescinds Notification G.O. (P) No.123/2023/TAXES dated the 12...
A: The onus is entirely on the Revenue to establish existence of PE every year
A: Know the Contrasts between PF and ESIC
A: RECENT SUPREME COURT JUDGMENTS ON ARBITRATION
A: If tax liability including interest has been paid subsequently SCN can...