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TMI Short Notes

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TMI Short Notes on various issues

 

  1. Typographical Error in E-way Bill and GST Penalty: A Legal Analysis
  2. Analyzing the Threshold for Criminal Prosecution in Cases of Non-Compliance with Income Tax Laws
  3. The Supreme Court's Interpretation of IBC: Balancing Stakeholder Rights and Procedural Efficiency
  4. Timeliness and Validity of Charitable Trust Registrations under Section 80G: A Legal Examination
  5. Navigating the Nuances of Income Tax Reassessment Post-Finance Act 2021: Resetting the Clock in Tax Reassessments
  6. Interpretation of Reverse Charge Mechanism in Raw Cotton Purchases: The Role of Kacha Arhtia
  7. The Source Rule in International Taxation: Tax Implications for Non-Resident Service Providers
  8. Taxation of 'Success Fees' in International Transactions: The Nexus Doctrine: Situs of residence and Situs of source of income
  9. TDS and International Transactions: Categorization of Payments under the ambit of "royalty" or "fees for included services (FTS)"
  10. Assessment u/s 153C and Unexplained Investments: A Case Study in Legal Reasoning
  11. Delhi High Court Elucidates on the Scope of Section 80IA in the Context of Business Expansion: Interpretation of 'Undertaking'
  12. Penalty Limitations and Reasonable Cause: Navigating the Nuances of Tax Penalties
  13. Joint Insolvency Applications in Real Estate and Fulfillment of Threshold under IBC: Limitation and Validity of Claims
  14. 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
  15. Confirmation of GST demand by adjudicating Show Cause notice u/s 73: Procedural Requirements and Fair Hearing
  16. Customs Duty of an EOU and the Fate of Obsolete Imports: Destroying Obsolete Goods without Paying Duty
  17. Understanding the Bail Denial: Case Analysis of a Money Laundering Offense
  18. When Taxpayers Make Mistakes in Filing GST Returns: Understanding the Legal Aspect of GST Rectification
  19. Navigating Insolvency Proceedings: Understanding CoC's Role and Section 65 of IBC in Corporate Liquidation
  20. In-depth Legal Examination of a High-Profile Tax Evasion and Forgery Case: Bail Application Denied
  21. Unraveling the Inverted Duty Structure: Complexities of ITC Refunds in GST
  22. Reasonable Time for Adjudication of Show Cause Notice (SCN): The law requires authorities to exercise their powers within a reasonable period.
  23. Navigating the Legal Labyrinth of Second-Hand Goods Import: The Intersection of Trade Policy and Judicial Interpretation
  24. Income Tax Return Delays: High Court Rules on Tax Authority's Decision-Making Boundaries
  25. Navigating Tax Law Complexities: judicial approach towards the adjudication and appeal process
  26. The Interplay of Sales and Bogus Purchases in Tax Evasion Cases: Assessing Tax Evasion Allegations
  27. Proportionality and Evidence in Tax Assessments: Accommodation entries, Bogus Purchase and Estimation of Gross Profit (Income)
  28. Judicial Scrutiny of Tax Deducted at Source (TDS) Non-Deposit: Protecting the Rights of Taxpayers Against Employers' Failure to Deposit TDS
  29. PMLA and Predicate Offenses: Deciphering the Scope of Proceeds of Crime under PMLA: A Supreme Court Analysis
  30. Resolution Applicant's Eligibility under the IBC: A Balancing Act Between Stringent Rules and MSME Protection
  31. Dynamics of Tax Exemption Registrations: A Comprehensive Analysis of ITAT Ahmedabad’s Decision on Section 80G Application Rejection
  32. Transfer Pricing Litigation: The Evolving Landscape of Arm's Length Price Determination in India
  33. Pre-deposit Compliance in Appeals: Judicial Overreach by CESAT
  34. Revisiting Shareholder Rights in Securities Law: Deciphering the Bounds of Confidentiality in Corporate Governance
  35. Professional Conduct in Auditing: Exploring the Jurisdiction and Compliance in Auditor (Chartered Accountants) Regulation
  36. Comprehensive Legal Analysis of Jurisdictional Challenges and SEBI's Regulatory Framework in Securities Litigation
  37. Revisiting the Scope of Revisionary Powers U/s 263: Assessing the Adequacy of Assessment Procedures in Taxation Disputes
  38. The Doctrine of Promissory Estoppel in Governmental Policy Decisions: Tax Incentives and Public Interest in State Industrial Policies
  39. Maintaining the Sanctity of Search and Seizure Procedures: Emphasizing the rigorous compliance with procedural requirements to uphold the legitimacy of search and seizure operations
  40. The Confluence of Insolvency and Limitation Laws: Insights from a NCLAT Decision
  41. Analyzing the Tax Implications of Cross-Border Payments: Recognizing the payments as either 'Royalty' or 'Fee for Included Services' u/s 9(1)(vii)
  42. A Judicial Perspective on Duty Assessment and Procedural Fairness in Customs Law: Validity of CBIC Circular
  43. Non-Delegability of Discretionary Powers in Income Tax Assessments: Administrative Discretion in Special Tax Audit Procedures u/s 142
  44. Taxation of Domain Registration Services in Godaddy.Com LLC Case: Tax Implications for Digital Services
  45. Reinforcing Fair Administrative Processes in GST Registration Cancellation: An In-Depth Case Study
  46. The Arbitration Conundrum: Enforceability of Unstamped Agreements
  47. Reassessing Tax Penalties: HDFC Bank's Challenge under the DVAT Act
  48. Input Tax Credit Eligibility under GST Legislation: Time-Bound Compliance in GST ITC Cases
  49. Navigating the Complexities of Section 80P Deductions for Cooperative Societies
  50. Navigating Pecuniary Jurisdiction in Tax Assessments: Assessment Orders and Legal Jurisdiction

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