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TMI Short Notes

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TMI Short Notes on various issues

 

  1. The Dual Life of Treaties: Understanding Their Enforcement in Indian Law
  2. Bail, Arrest, and Rights: A Close Look at Recent PMLA Judgment
  3. Classifying Data Collection Devices in Import Regulations: The Kronos 4500 Touch ID Terminal Case
  4. The Power to Rectify versus Power to review of assessment order: Tax Assessments
  5. From Land Transactions to Money Laundering: A Legal Odyssey
  6. Assessment Proceedings and Validity of Section 143(2) Notices: Jurisdictional Clarity and Monetary Limit
  7. Landmark Judgment on Admissibility of Electronic Evidence: A Legal Analysis
  8. Eligibility of Input Tax Credit (ITC) for purchases made during the manufacturing process of goods: Analyzing the UP VAT Act Judgment
  9. Refund of IGST in SEZ Transactions: Legal Insights
  10. Unexplained Cash Deposits and Section 115BBE: Applicability of Higher Rate of Tax
  11. Classification of goods and the reliance on technical reports for legal decision-making.
  12. Section 127 of the Income Tax Act: A Case Study on Jurisdictional Transfer
  13. Interpreting Sections 22, 23, and 24: Taxation of Notional Rental Income from House Property and Vacancy Allowance
  14. Section 153A and Income Tax Assessments Post Search and Seizure Operations: Exploring the Role of Incriminating Material in Legal Adjudication
  15. Analysis of Judicial Approach in Tax Evasion through Accommodation Entries: A Case Study
  16. Adhering to Procedural Norms: The Importance of Timely Filing of Cross Objections
  17. The Taxation of Cooperative Societies: A Legal Analysis of Deduction Eligibility U/s 80P
  18. Analyzing Section 43B's Application in Service Tax Liabilities: A Legal Perspective.
  19. Assessing the Enforceability of Section 148 Notices Post-Assessee's Demise: Legal Heirs and Income Tax Proceedings
  20. Balancing Tax Provisions and Circulars: Insights from a Refund of Unutilized ITC due to an Inverted Tax Structure Case under CGST Act
  21. Typographical Error in E-way Bill and GST Penalty: A Legal Analysis
  22. Analyzing the Threshold for Criminal Prosecution in Cases of Non-Compliance with Income Tax Laws
  23. The Supreme Court's Interpretation of IBC: Balancing Stakeholder Rights and Procedural Efficiency
  24. Timeliness and Validity of Charitable Trust Registrations under Section 80G: A Legal Examination
  25. Navigating the Nuances of Income Tax Reassessment Post-Finance Act 2021: Resetting the Clock in Tax Reassessments
  26. Interpretation of Reverse Charge Mechanism in Raw Cotton Purchases: The Role of Kacha Arhtia
  27. The Source Rule in International Taxation: Tax Implications for Non-Resident Service Providers
  28. Taxation of 'Success Fees' in International Transactions: The Nexus Doctrine: Situs of residence and Situs of source of income
  29. TDS and International Transactions: Categorization of Payments under the ambit of "royalty" or "fees for included services (FTS)"
  30. Assessment u/s 153C and Unexplained Investments: A Case Study in Legal Reasoning
  31. Delhi High Court Elucidates on the Scope of Section 80IA in the Context of Business Expansion: Interpretation of 'Undertaking'
  32. Penalty Limitations and Reasonable Cause: Navigating the Nuances of Tax Penalties
  33. Joint Insolvency Applications in Real Estate and Fulfillment of Threshold under IBC: Limitation and Validity of Claims
  34. Digital Authentication in Tax Notices and the Interplay of Sections 61 and 74 in GST Law: Exploring Natural Justice and Verification Processes in GST Compliance
  35. Confirmation of GST demand by adjudicating Show Cause notice u/s 73: Procedural Requirements and Fair Hearing
  36. Customs Duty of an EOU and the Fate of Obsolete Imports: Destroying Obsolete Goods without Paying Duty
  37. Understanding the Bail Denial: Case Analysis of a Money Laundering Offense
  38. When Taxpayers Make Mistakes in Filing GST Returns: Understanding the Legal Aspect of GST Rectification
  39. Navigating Insolvency Proceedings: Understanding CoC's Role and Section 65 of IBC in Corporate Liquidation
  40. In-depth Legal Examination of a High-Profile Tax Evasion and Forgery Case: Bail Application Denied
  41. Unraveling the Inverted Duty Structure: Complexities of ITC Refunds in GST
  42. Reasonable Time for Adjudication of Show Cause Notice (SCN): The law requires authorities to exercise their powers within a reasonable period.
  43. Navigating the Legal Labyrinth of Second-Hand Goods Import: The Intersection of Trade Policy and Judicial Interpretation
  44. Income Tax Return Delays: High Court Rules on Tax Authority's Decision-Making Boundaries
  45. Navigating Tax Law Complexities: judicial approach towards the adjudication and appeal process
  46. The Interplay of Sales and Bogus Purchases in Tax Evasion Cases: Assessing Tax Evasion Allegations
  47. Proportionality and Evidence in Tax Assessments: Accommodation entries, Bogus Purchase and Estimation of Gross Profit (Income)
  48. Judicial Scrutiny of Tax Deducted at Source (TDS) Non-Deposit: Protecting the Rights of Taxpayers Against Employers' Failure to Deposit TDS
  49. PMLA and Predicate Offenses: Deciphering the Scope of Proceeds of Crime under PMLA: A Supreme Court Analysis
  50. Resolution Applicant's Eligibility under the IBC: A Balancing Act Between Stringent Rules and MSME Protection

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