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TMI Short Notes

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TMI Short Notes on various issues

 

  1. Unraveling the Inverted Duty Structure: Complexities of ITC Refunds in GST
  2. Reasonable Time for Adjudication of Show Cause Notice (SCN): The law requires authorities to exercise their powers within a reasonable period.
  3. Navigating the Legal Labyrinth of Second-Hand Goods Import: The Intersection of Trade Policy and Judicial Interpretation
  4. Income Tax Return Delays: High Court Rules on Tax Authority's Decision-Making Boundaries
  5. Navigating Tax Law Complexities: judicial approach towards the adjudication and appeal process
  6. The Interplay of Sales and Bogus Purchases in Tax Evasion Cases: Assessing Tax Evasion Allegations
  7. Proportionality and Evidence in Tax Assessments: Accommodation entries, Bogus Purchase and Estimation of Gross Profit (Income)
  8. Judicial Scrutiny of Tax Deducted at Source (TDS) Non-Deposit: Protecting the Rights of Taxpayers Against Employers' Failure to Deposit TDS
  9. PMLA and Predicate Offenses: Deciphering the Scope of Proceeds of Crime under PMLA: A Supreme Court Analysis
  10. Resolution Applicant's Eligibility under the IBC: A Balancing Act Between Stringent Rules and MSME Protection
  11. Dynamics of Tax Exemption Registrations: A Comprehensive Analysis of ITAT Ahmedabad’s Decision on Section 80G Application Rejection
  12. Transfer Pricing Litigation: The Evolving Landscape of Arm's Length Price Determination in India
  13. Pre-deposit Compliance in Appeals: Judicial Overreach by CESAT
  14. Revisiting Shareholder Rights in Securities Law: Deciphering the Bounds of Confidentiality in Corporate Governance
  15. Professional Conduct in Auditing: Exploring the Jurisdiction and Compliance in Auditor (Chartered Accountants) Regulation
  16. Comprehensive Legal Analysis of Jurisdictional Challenges and SEBI's Regulatory Framework in Securities Litigation
  17. Revisiting the Scope of Revisionary Powers U/s 263: Assessing the Adequacy of Assessment Procedures in Taxation Disputes
  18. The Doctrine of Promissory Estoppel in Governmental Policy Decisions: Tax Incentives and Public Interest in State Industrial Policies
  19. Maintaining the Sanctity of Search and Seizure Procedures: Emphasizing the rigorous compliance with procedural requirements to uphold the legitimacy of search and seizure operations
  20. The Confluence of Insolvency and Limitation Laws: Insights from a NCLAT Decision
  21. Analyzing the Tax Implications of Cross-Border Payments: Recognizing the payments as either 'Royalty' or 'Fee for Included Services' u/s 9(1)(vii)
  22. A Judicial Perspective on Duty Assessment and Procedural Fairness in Customs Law: Validity of CBIC Circular
  23. Non-Delegability of Discretionary Powers in Income Tax Assessments: Administrative Discretion in Special Tax Audit Procedures u/s 142
  24. Taxation of Domain Registration Services in Godaddy.Com LLC Case: Tax Implications for Digital Services
  25. Reinforcing Fair Administrative Processes in GST Registration Cancellation: An In-Depth Case Study
  26. The Arbitration Conundrum: Enforceability of Unstamped Agreements
  27. Reassessing Tax Penalties: HDFC Bank's Challenge under the DVAT Act
  28. Input Tax Credit Eligibility under GST Legislation: Time-Bound Compliance in GST ITC Cases
  29. Navigating the Complexities of Section 80P Deductions for Cooperative Societies
  30. Navigating Pecuniary Jurisdiction in Tax Assessments: Assessment Orders and Legal Jurisdiction
  31. "Sales Tax Subsidy and Its Classification in Income Tax: Revenue or Capital receipt
  32. Trust Registration and Tax Exemptions in India: rejection of registration u/s 12AB for want of supporting evidences
  33. Condonation of Delay in Taxation in filing applications for registration u/s 12A/12AA:
  34. Navigating Procedural Timelines in Tax Exemption Applications
  35. Mandatory Draft Assessment Orders for Foreign Entities and Section 144C Compliance: A Legal Perspective
  36. The Arrest Protocol Under PMLA: Compliance with Constitutional Mandates
  37. The Impact of PAN Mismatch in Corporate Tax Filings and Resolving Name Discrepancies in Tax Documents: Legal Implications and Remedies
  38. Analyzing the Legal Ramifications of Minimum Price Notifications in Import Trade
  39. Analyzing the Dispute Over Section 14A Disallowance and Interest under Section 244A in Income Tax Appeals
  40. Condonation of Delay in Tax Refund: Analyzing the Right to Interest
  41. Balancing Corporate Operations and Tax Obligations: High Court's Interim Order on Share Buyback Taxation
  42. Analyzing the Correct Tariff Classification for Fingerprint and Proximity Time & Attendance Systems: A Legal Examination
    1 Comment
  43. Prohibited Goods and Smuggling - gold of foreign marking: Analyzing a Recent Decision in Customs Law
  44. Judicial Intervention in Expedited Processing of IGST Refunds: A Critical Review
  45. Examining the Role of Intent in E-Way Bill Compliance under the U.P. GST Act: A Legal Analysis
  46. Section 80P and Cooperative Societies: Unraveling the Tribunal's Interpretation
  47. Customs Classification Conflicts in case of import of goods: A Case Study
  48. Supreme Court Upholds High Court's Decision on Tax Evasion Case: An Analysis
  49. Reassessing Accommodation Entries: Insights from a High Court Judgment
  50. A Judicial Perspective on Section 148A of the Income Tax Act: Amended Reassessment Provisions

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