TMI Short Notes

TMI Short Notes on various issues

651. Navigating Disclosure and Fair Trial in FEMA Proceedings: A Supreme Court Analysis

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652. Legal Issues in Customs Duty Evasion: Penalties

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653. Assessing Penalties for non-filing of ITR: A Deep Dive into Section 271F of the Income Tax Act

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654. Addition after survey option as Unaccounted income: Burden to prove and evidence.

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655. Decision on Depreciation and Expenditure

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656. Navigating Through Reimbursement Expenses, DDT Refunds, and Transfer Pricing Adjustments

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657. A Judicial Perspective on Locus Standi in Insolvency and Bankruptcy Code Cases

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658. Navigating Shareholder Rights in Corporate Insolvency: An Analysis of NCLAT’s Decision on the issue of Locus Standi

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659. Navigating Financial Distress: A Legal Analysis of Progressive Tax Instalment Judgments

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660. Retrospective Cancellation of GST Registration: Analysis of Delhi High Court’s Ruling in 2024 (1) TMI 764

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661. Deciphering Tax Implications on Capital Reduction: Navigating the Complexities of Section 115QA in ITAT's Decision on Capital Reduction Transactions

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662. Navigating Regulatory Compliance: Analysis of a CHA License Revocation and Restoration Case

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663. Interpreting Section 153A: ITAT Delhi's Stand on Incriminating Material in Assessments: Assessments following search and seizure operation.

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664. Reaffirming the Bounds of Section 153A: Analysis of Delhi High Court's Approach: Assessment post search and seizure

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665. Navigating Rectification and Revised Returns: Legal Insights from ITAT Bangalore's Ruling

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666. Mutual Fund Gains and Deemed Dividends: Analyzing the Delhi High Court's Landmark Judgment

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667. Judicial Scrutiny of Customs Seizure and Redemption under the Indian Legal Framework: Foreign Currency Seizure Case

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668. The Duty of Diligence: Understanding the Legal Implications for Customs Brokers

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669. Legal Analysis of a Customs Appeal Case Involving Mandatory Pre-Deposit Requirements

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670. Legal Elucidation of Homeopathic Product Classification under Central Excise Tariff Act: Medicament Classification

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671. The Supreme Court's In-Depth Ruling on Corporate Insolvency: Legal Implications Explored

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672. Money Laundering and Bail: Supreme Court's Interpretation of Section 45 PMLA

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673. Reassessing Income under Section 147 Post-Quashment of Sections 153A/153C: The Waiver of Limitation under Section 150(2)

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674. Section 153A of the Income Tax Act: A Critical Analysis of the Supreme Court's Interpretation in the Context of Search and Seizure

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675. The Intersection of Politics, Corruption, and Judicial Review: A Case Study: Validity of order of High Court for De Novo Investigation

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676. Clarity and Precision in Tax Penalty Proceedings: Insights from a High Court Judgment

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677. NCLAT's Authority to Recall Judgments: The Intersection of Tribunal Authority and Justice

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678. Detention and Release of Goods under CGST Act: Discrepancies in the CGST registration of the consignor and consignee

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679. The Detention of Goods under GST Law: Doubts regarding the genuineness of the consignee

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680. Ensuring Procedural Fairness in GST Registration Cancellation: Analysis of a High Court Ruling

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681. The Intersection of International Business and Service Tax: The Export of Services Under Indian Service Tax Law

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682. Jurisdictional Challenges in Tax Assessments: Insights from a Recent ITAT Decision

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683. High Court Rules on the Invalidity of Reassessment Notices Issued to a Deceased Person

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684. From Denial to Grant: A Legal Examination of Bail in Money Laundering Allegations

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685. GST Registration Cancellation and the Rule of Law: Insights from a Key Bombay High Court Judgment

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686. Excise Duty Valuation and Limitation Period Extension: A Legal Analysis of the Supreme Court Judgment

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687. Interpreting Limitation and Acknowledgment of Debt under the IBC: A Detailed Legal Analysis

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688. Long-Term Capital Gains and Unexplained Cash Credits in Stock Transactions: A Legal Perspective

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689. Judicial Approach in Transfer Pricing and PE Attribution: Analysis of a Landmark Case: Legal Perspectives from Tribunal to Supreme Court

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690. Scrutinizing the Application of Mind in Tax Assessments: Examining the Role of ACIT while granting approval u/s 153D

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691. TDS Obligations and DTAA: Clarifying Tax Jurisdiction in International Telecom Services

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692. Judicial Scrutiny of Arrest Powers under GST Legislation: Balancing Individual Rights and Statutory Duties

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693. Navigating the Legal Maze: Electricity Dues vs. Insolvency Proceedings

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694. Distinction Between Business Income and Deemed Income in Income Tax Assessments: Higher rate of tax u/s 15BBE on Surrendered Income.

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695. From Valuation to Penalty and redemption fine: Legal Implications of Importing Restricted Goods in Customs Law

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696. Analyzing the Implications of Delay in Tax Adjudication: A Case Study

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697. Secured Creditors and Asset Disposal in Liquidation: High Court's Balancing Act

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698. Analysis of ITAT's Decision on Surplus Stock Taxation

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699. Contractual Compliance and GST Reimbursement: Unpacking a Landmark Judgment"

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700. The Legal Contours of Input Tax Credit Eligibility: Procedural Aspects of GST and ITC

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