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TMI Short Notes

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TMI Short Notes on various issues

 

  1. Removal of exemption of news agency under clause (22B) of section 10
  2. Extending deeming provision under section 9 to gift to not-ordinarily resident
  3. Extending the scope for deduction of tax at source to lower or nil rate
  4. Increasing threshold limits for presumptive taxation schemes
  5. Ease in claiming deduction on amortization of preliminary expenditure
  6. 15% concessional tax to promote new manufacturing co-operative society
  7. Facilitating certain strategic disinvestment
  8. Exemption to development authorities etc.
  9. Tax Incentives to International Financial Services Centre
  10. Conversion of Gold to Electronic Gold Receipt and vice versa
  11. Extension of date of incorporation for eligible start-up for exemption
  12. Relief to start-ups in carrying forward and setting off of losses
  13. Penalty for cash loan/ transactions against primary co-operatives
  14. Increasing threshold limit for co-operatives to withdraw cash without TDS
  15. Relief to sugar co-operatives from past demand
  16. Agnipath Scheme, 2022
  17. Promoting timely payments to Micro and Small Enterprises
  18. Power of NCLT/NCLAT vis-ŕ-vis writ jurisdiction of the high court.
  19. Corporate Debtor includes a corporate guarantor even if Principal Borrower being an individual/sole proprietorship.
  20. Interpretation of term "basic excise duty".
  21. 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.
  22. Limitation Act and the Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code (IBC),2016.
  23. An insight into Advance Ruling and the functioning of the Authority for Advance Ruling (AAR).
  24. Show cause notice issued by Additional Director General-Directorate of Revenue Intelligence is not a proper officer within the meaning of Customs Act, 1962
  25. Writ Petition cannot be a tool to escape the statutory remedies available under the law-Supreme Court of India.
  26. Reassessment conducted after 4 years by Income Tax Authorities.
  27. Principles of Natural Justice upheld by the Court/s.
  28. Liberal interpretation of limitation law by the supreme court in covid-19 phase.
  29. Examining the legality of confiscation of an Imported car.
  30. Show cause notice non est in the eyes of law for want of jurisdiction of the authority issuing it.
  31. Seeking grant of Bail - wrongful availment of Input Tax Credit and fake invoices.
  32. Oppression and Mismanagement under the Companies Act, 2013.
  33. Money Laundering - proceeds of crime - scheduled offence - alleged money scam - twin conditions of grant of bail-Section 45(1) of the PMLA satisfied or not.
  34. Small Industries Development Bank of India versus M/s. Sibco Investment Pvt. Ltd- Legal Position of NBFC in a civil suit.
  35. Seeking appointment of Arbitrator so as to to constitute an Arbitral Tribunal to adjudicate upon the disputes.
  36. Understanding "seizure" with respect to jurisdiction under the Customs Act, 1962.
  37. A study of the compounding of offences under section 147 of the Negotiable Instruments Act, 1881 at the stage of appeal as well as revision.
  38. Understanding the reasoning of classification under tariff item "8483" and tariff item "8708" of the Customs Tariff Act, 1975.
  39. Foreclosure of the right to reply to a notice by the Noticee is a violation of principles of natural justice/right to be heard.
  40. A Study of the terms "Oppression and mismanagement" under the Companies Act, 1956 and 2013.
  41. An examination of the terms of "Oppression and Mismanagement" under the Companies Act, 1956 and 2013.
  42. Dishonor of Cheques- A study of the interrelation between the provisions of Code of Criminal Procedure, 1973 and Negotiable Instruments Act, 1881.
  43. Dishonor of Cheques- A study of the interrelation between the provisions of Code of Criminal Procedure, 1973 and Negotiable Instruments Act, 1881.
  44. Sole Proprietorship whether it falls under international commercial arbitration.
  45. Issuance of summons directly to the Managing Director of the company without calling for or summoning the other authorised representatives.
  46. Cognisable and non bailable offence or not - An insight into the understanding of section 63 of the Copyright Act, 1957.
  47. Writ jurisdiction with respect to order of National Consumer Disputes Redressal Commission.
  48. Strictures against the Income Tax Office - abuse of authority by the revenue officers, ignoring the provisions of law
  49. Law of Limitation - Insolvency Proceedings
  50. Ocean Freight-A Brief study of Recent Supreme Court Judgement dismissing petition of Union of India in case of RCM.
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