TMI Short Notes

TMI Short Notes on various issues

601. Resolution Applicant's Eligibility under the IBC: A Balancing Act Between Stringent Rules and MSME Protection

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602. Dynamics of Tax Exemption Registrations: A Comprehensive Analysis of ITAT Ahmedabad’s Decision on Section 80G Application Rejection

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603. Transfer Pricing Litigation: The Evolving Landscape of Arm's Length Price Determination in India

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604. Pre-deposit Compliance in Appeals: Judicial Overreach by CESAT

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605. Revisiting Shareholder Rights in Securities Law: Deciphering the Bounds of Confidentiality in Corporate Governance

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606. Professional Conduct in Auditing: Exploring the Jurisdiction and Compliance in Auditor (Chartered Accountants) Regulation

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607. Comprehensive Legal Analysis of Jurisdictional Challenges and SEBI's Regulatory Framework in Securities Litigation

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608. Revisiting the Scope of Revisionary Powers U/s 263: Assessing the Adequacy of Assessment Procedures in Taxation Disputes

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609. The Doctrine of Promissory Estoppel in Governmental Policy Decisions: Tax Incentives and Public Interest in State Industrial Policies

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610. Maintaining the Sanctity of Search and Seizure Procedures: Emphasizing the rigorous compliance with procedural requirements to uphold the legitimacy of search and seizure operations

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611. The Confluence of Insolvency and Limitation Laws: Insights from a NCLAT Decision

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612. Analyzing the Tax Implications of Cross-Border Payments: Recognizing the payments as either 'Royalty' or 'Fee for Included Services' u/s 9(1)(vii)

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613. A Judicial Perspective on Duty Assessment and Procedural Fairness in Customs Law: Validity of CBIC Circular

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614. Non-Delegability of Discretionary Powers in Income Tax Assessments: Administrative Discretion in Special Tax Audit Procedures u/s 142

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615. Taxation of Domain Registration Services in Godaddy.Com LLC Case: Tax Implications for Digital Services

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616. Reinforcing Fair Administrative Processes in GST Registration Cancellation: An In-Depth Case Study

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617. The Arbitration Conundrum: Enforceability of Unstamped Agreements

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618. Reassessing Tax Penalties: HDFC Bank's Challenge under the DVAT Act

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619. Input Tax Credit Eligibility under GST Legislation: Time-Bound Compliance in GST ITC Cases

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620. Navigating the Complexities of Section 80P Deductions for Cooperative Societies

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621. Navigating Pecuniary Jurisdiction in Tax Assessments: Assessment Orders and Legal Jurisdiction

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622. "Sales Tax Subsidy and Its Classification in Income Tax: Revenue or Capital receipt

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623. Trust Registration and Tax Exemptions in India: rejection of registration u/s 12AB for want of supporting evidences

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624. Condonation of Delay in Taxation in filing applications for registration u/s 12A/12AA:

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625. Navigating Procedural Timelines in Tax Exemption Applications

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626. Mandatory Draft Assessment Orders for Foreign Entities and Section 144C Compliance: A Legal Perspective

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627. The Arrest Protocol Under PMLA: Compliance with Constitutional Mandates

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628. The Impact of PAN Mismatch in Corporate Tax Filings and Resolving Name Discrepancies in Tax Documents: Legal Implications and Remedies

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629. Analyzing the Legal Ramifications of Minimum Price Notifications in Import Trade

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630. Analyzing the Dispute Over Section 14A Disallowance and Interest under Section 244A in Income Tax Appeals

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631. Condonation of Delay in Tax Refund: Analyzing the Right to Interest

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632. Balancing Corporate Operations and Tax Obligations: High Court's Interim Order on Share Buyback Taxation

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633. Analyzing the Correct Tariff Classification for Fingerprint and Proximity Time & Attendance Systems: A Legal Examination
     1 Comment

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634. Prohibited Goods and Smuggling - gold of foreign marking: Analyzing a Recent Decision in Customs Law

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635. Judicial Intervention in Expedited Processing of IGST Refunds: A Critical Review

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636. Examining the Role of Intent in E-Way Bill Compliance under the U.P. GST Act: A Legal Analysis

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637. Section 80P and Cooperative Societies: Unraveling the Tribunal's Interpretation

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638. Customs Classification Conflicts in case of import of goods: A Case Study

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639. Supreme Court Upholds High Court's Decision on Tax Evasion Case: An Analysis

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640. Reassessing Accommodation Entries: Insights from a High Court Judgment

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641. A Judicial Perspective on Section 148A of the Income Tax Act: Amended Reassessment Provisions

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642. Analyzing Legal Principles in a Gold Smuggling Case: The Role of Co-accused Statements and Procedural Compliance

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643. Threshold set for monetary limits in filing appeals by Revenue: A policy shift towards reducing litigation and financial burden on the judiciary and taxpayers

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644. Navigating the Legal Consequences of Goods Misdeclaration in Customs Law

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645. Upholding Procedural Justice in GST Administration: Adjudication of GST demand u/s 74

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646. High Court's Stance on Penalty Notices in Tax Law: A Balance Between Procedure and Justice

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647. Decoding the Penalty Provisions under Section 271(1)(c): Analyzing the Fine Line Between Concealment and Inaccuracy in Taxation

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648. Levy of penalty under Section 271(1)(c) of the Income Tax Act: Between Legal Intent and Factual Circumstances

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649. An Analysis of the Natural Justice Principle in Tender Cancellation: A Case Study

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650. Principles of Natural Justice and Administrative Action: Balancing Municipal Powers and Citizen Rights

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