TMI Short Notes

TMI Short Notes on various issues

751. Revising Foreign Investment Norms in Alternative Investment Funds: A Critical Analysis of SEBI's Latest Circular

     ---

752. SEBI's New Mandates for AIFs: Dematerialization of Investments and Custodian Appointment - Implications for India's Investment Ecosystem

     ---

753. Navigating the Evolving Landscape of IT Hardware Import Regulations in India: Analyzing the DGFT Circulars of October 2023 and January 2024

     ---

754. GST on Imitation Zari Thread

     ---

755. Deciphering the GST Framework: Key Clarifications on (1) Passenger Transport and Motor Vehicle Renting Services (2) Reimbursement of Electricity Charges (3) Job Work on Barley Processing and (4) exemption from GST for DMFTs and CPWD

     ---

756. Place of Supply: Key Clarifications for 3 items

     ---

757. Regularization of Bills of Entry and Waiver of Interest in Indian Customs

     ---

758. Enhancing Maritime Security and Transparency: The Introduction of Body-Worn Cameras for Customs Boarding Officers in India

     ---

759. Renewal of Recognition for AMC Repo Clearing Limited: SEBI's Decision and its Implications

     ---

760. Liberalizing Silver Imports: Analyzing the Impact of DGFT Notification No. 57/2023 on India's Trade and Industry

     ---

761. Extension of the existing concessional import duties on specified edible oils up to and inclusive of the 31st March 2025

     ---

762. Levy of Export Duty on Molasses Exports

     ---

763. Anti-Dumping Duties: A Comprehensive Analysis of the Customs Tariff Act, 1975

     ---

764. Analysis of Recent Anti-Dumping Duty Imposition on Meta Phenylene Diamine Imports from China to India

     ---

765. Analyzing the Implications of Central Excise Duty Changes on Petroleum Products

     ---

766. Challenges in corporate insolvency, particularly when dealing with contract terminations and arbitration proceedings

     ---

767. Analyzing the Legal Dispute in Customs regarding provisional assessment: A Case of Procedural Lapses and Penalty Implications

     ---

768. Deduction u/s 80P: Navigating the Legal Labyrinth - Co-operative Societies Vis-a-vis Co-operative bank

     ---

769. Transition to the GST regime. Legal challenges posed by the GST regime on existing government contracts.

     ---

770. Navigating Legal Complexities - Assessment in case of third parties post search and seizure - The period for which the assessee requires to file the return.

     ---

771. Scope of compliance of the Document Identification Number (DIN) in tax communications​​.

     ---

772. Supreme Court's Scrutiny of ED's Conduct: Upholding Legal Standards in Arrest and Remand Procedures

     ---

773. GST: transportation of goods, the role of e-way bills, and the implications of their cancellation - Navigating Legal Complexities

     ---

774. Legality of Value Enhancement for the import of goods on the basis of allegation of Under-invoicing - Navigating Legal Nuances

     ---

775. Equality in Financial Creditor Status: The Supreme Court's Ruling in regarding the status of home buyers in CIRP proceedings under IBC

     ---

776. Navigating the Nuances of Capital vs Revenue Expenditure: The Asian Hotels Ltd. Case Analysis

     ---

777. Demand based on Form-26AS information from the Income Tax Department, without pre-show cause notice consultations, invoking extended period of limitation.

     ---

778. Importance of transparency in corporate governance and the rights of minority shareholders

     ---

779. The case of Manish Sisodia versus CBI and DoE is not just a legal battle but also a matter of significant public interest.

     ---

780. Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

     ---

781. A Landmark Judgment on Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

     ---

782. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

     ---

783. Manner of compliance of conditions of pre-deposit - Debit of amount from electronic credit ledger (ECRL) is sufficient or Debit from electronic cash ledger (ECL) is must?
     1 Comment

     ---

784. The need for clarity and concrete reasons in the cancellation of GST registrations.

     ---

785. Validity of reopening of assessment - need for a direct link between the portal's information and the income allegedly escaping assessment

     ---

786. Application of provisions of section 5 of the Benami Transactions (Prohibition) Amendment Act, 2016 - non-retrospective application of punitive legal provisions.

     ---

787. Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.

     ---

788. Applicability of the Benami Transactions (Prohibition) Amendment Act, 2016

     ---

789. Disallowance of expenses - need for tax authorities to have a practical understanding of the nature of business operations

     ---

790. Disallowance of the assessee's business expenditure claims related to the purchase of sugarcane from member farmers, as well as the treatment of additional sugarcane price paid to growers as an appropriation of profits.

     ---

791. Additions made u/s 69 and Section 56 in the absence of direct incriminating evidence linking the assessee to the alleged unexplained investments and interest income. - Assessment of search and seizure

     ---

792. Whether penalty is to be imposed when the appellant has accepted the classification and paid the entire duty along with penalty much before the issuance of the show cause notice?

     ---

793. Liability for payment of customs duty on sale of excess liquor from the duty-free shop

     ---

794. Demand of customs duty beyond normal period of limitation on the ground of change in classification of goods

     ---

795. Stringent approach towards ensuring compliance with auditing standards - importance of auditors' responsibilities in maintaining the integrity and reliability of financial reporting

     ---

796. Whether the appellant's claim can be classified as a Financial Debt or Operational Debt under the Insolvency and Bankruptcy Code, 2016.

     ---

797. Scope of Approval of resolution plan - Allegations of undervaluation of the Corporate Debtor's assets. - Appellant's Locus to Challenge

     ---

798. Denial of Input Tax Credit since the GST registration of the Supplier of Goods has been Cancelled with retrospective effect.

     ---

799. Input Tax Credit (ITC) is a vested right or concession - Can government impose conditions or restrictions for availing ITC?

     ---

800. Manner of disposal of application for advance ruling under Income Tax Act, 1961

     ---

1 ....121314151617181920........ 33