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TMI Short Notes

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TMI Short Notes on various issues

 

  1. Classification of goods and the reliance on technical reports for legal decision-making.
  2. Section 127 of the Income Tax Act: A Case Study on Jurisdictional Transfer
  3. Interpreting Sections 22, 23, and 24: Taxation of Notional Rental Income from House Property and Vacancy Allowance
  4. Section 153A and Income Tax Assessments Post Search and Seizure Operations: Exploring the Role of Incriminating Material in Legal Adjudication
  5. Analysis of Judicial Approach in Tax Evasion through Accommodation Entries: A Case Study
  6. Adhering to Procedural Norms: The Importance of Timely Filing of Cross Objections
  7. The Taxation of Cooperative Societies: A Legal Analysis of Deduction Eligibility U/s 80P
  8. Analyzing Section 43B's Application in Service Tax Liabilities: A Legal Perspective.
  9. Assessing the Enforceability of Section 148 Notices Post-Assessee's Demise: Legal Heirs and Income Tax Proceedings
  10. Balancing Tax Provisions and Circulars: Insights from a Refund of Unutilized ITC due to an Inverted Tax Structure Case under CGST Act
  11. Typographical Error in E-way Bill and GST Penalty: A Legal Analysis
  12. Analyzing the Threshold for Criminal Prosecution in Cases of Non-Compliance with Income Tax Laws
  13. The Supreme Court's Interpretation of IBC: Balancing Stakeholder Rights and Procedural Efficiency
  14. Timeliness and Validity of Charitable Trust Registrations under Section 80G: A Legal Examination
  15. Navigating the Nuances of Income Tax Reassessment Post-Finance Act 2021: Resetting the Clock in Tax Reassessments
  16. Interpretation of Reverse Charge Mechanism in Raw Cotton Purchases: The Role of Kacha Arhtia
  17. The Source Rule in International Taxation: Tax Implications for Non-Resident Service Providers
  18. Taxation of 'Success Fees' in International Transactions: The Nexus Doctrine: Situs of residence and Situs of source of income
  19. TDS and International Transactions: Categorization of Payments under the ambit of "royalty" or "fees for included services (FTS)"
  20. Assessment u/s 153C and Unexplained Investments: A Case Study in Legal Reasoning
  21. Delhi High Court Elucidates on the Scope of Section 80IA in the Context of Business Expansion: Interpretation of 'Undertaking'
  22. Penalty Limitations and Reasonable Cause: Navigating the Nuances of Tax Penalties
  23. Joint Insolvency Applications in Real Estate and Fulfillment of Threshold under IBC: Limitation and Validity of Claims
  24. 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
  25. Confirmation of GST demand by adjudicating Show Cause notice u/s 73: Procedural Requirements and Fair Hearing
  26. Customs Duty of an EOU and the Fate of Obsolete Imports: Destroying Obsolete Goods without Paying Duty
  27. Understanding the Bail Denial: Case Analysis of a Money Laundering Offense
  28. When Taxpayers Make Mistakes in Filing GST Returns: Understanding the Legal Aspect of GST Rectification
  29. Navigating Insolvency Proceedings: Understanding CoC's Role and Section 65 of IBC in Corporate Liquidation
  30. In-depth Legal Examination of a High-Profile Tax Evasion and Forgery Case: Bail Application Denied
  31. Unraveling the Inverted Duty Structure: Complexities of ITC Refunds in GST
  32. Reasonable Time for Adjudication of Show Cause Notice (SCN): The law requires authorities to exercise their powers within a reasonable period.
  33. Navigating the Legal Labyrinth of Second-Hand Goods Import: The Intersection of Trade Policy and Judicial Interpretation
  34. Income Tax Return Delays: High Court Rules on Tax Authority's Decision-Making Boundaries
  35. Navigating Tax Law Complexities: judicial approach towards the adjudication and appeal process
  36. The Interplay of Sales and Bogus Purchases in Tax Evasion Cases: Assessing Tax Evasion Allegations
  37. Proportionality and Evidence in Tax Assessments: Accommodation entries, Bogus Purchase and Estimation of Gross Profit (Income)
  38. Judicial Scrutiny of Tax Deducted at Source (TDS) Non-Deposit: Protecting the Rights of Taxpayers Against Employers' Failure to Deposit TDS
  39. PMLA and Predicate Offenses: Deciphering the Scope of Proceeds of Crime under PMLA: A Supreme Court Analysis
  40. Resolution Applicant's Eligibility under the IBC: A Balancing Act Between Stringent Rules and MSME Protection
  41. Dynamics of Tax Exemption Registrations: A Comprehensive Analysis of ITAT Ahmedabad’s Decision on Section 80G Application Rejection
  42. Transfer Pricing Litigation: The Evolving Landscape of Arm's Length Price Determination in India
  43. Pre-deposit Compliance in Appeals: Judicial Overreach by CESAT
  44. Revisiting Shareholder Rights in Securities Law: Deciphering the Bounds of Confidentiality in Corporate Governance
  45. Professional Conduct in Auditing: Exploring the Jurisdiction and Compliance in Auditor (Chartered Accountants) Regulation
  46. Comprehensive Legal Analysis of Jurisdictional Challenges and SEBI's Regulatory Framework in Securities Litigation
  47. Revisiting the Scope of Revisionary Powers U/s 263: Assessing the Adequacy of Assessment Procedures in Taxation Disputes
  48. The Doctrine of Promissory Estoppel in Governmental Policy Decisions: Tax Incentives and Public Interest in State Industrial Policies
  49. Maintaining the Sanctity of Search and Seizure Procedures: Emphasizing the rigorous compliance with procedural requirements to uphold the legitimacy of search and seizure operations
  50. The Confluence of Insolvency and Limitation Laws: Insights from a NCLAT Decision

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