Input tax credit denial sustained where original agreement, stamp paper date and supplier registration defects were unrebutted.

Statutory appellate remedy pursued with delay condonation, pre-deposit and interim protection against coercive recovery.

GST statutory scheme cannot be overridden by reimbursement disputes; revised returns and waiver directions against tax authorities were set aside.

Input tax credit rejection needs fresh inquiry where invoices, registration, and tax payment support the supply claim.

Anti-profiteering in real estate requires passing on additional ITC to each buyer; retrospective penalty was refused.

Rectified GST order discrepancy led the petitioner to statutory appeal, with delay condonation and pre-deposit required.

Reassessment reopening based on presumptions alone was quashed for lack of concrete material linking alleged income escapement to the assessee.

Market research expenses treated as revenue expenditure where they supported business operations and recurring commercial strategy.

Completed search assessments need incriminating material, and unexplained-money additions require proof of ownership before section 69A can apply.

Concurrent findings of fact defeated the challenge to proportionate allocation of employees' benefit expenses under income-tax law.

Section 263 jurisdiction must be tested on existing material, not later assessment orders, and the appeal was remanded

Substantial Question of Law absent where addition based on a search statement turned on factual findings, leaving Tribunal's view undisturbed.

Alternate remedy in benami proceedings: writ challenges to notices and provisional attachment were withdrawn with liberty to approach the adjudicating authority.

Review order under benami law not separately appealable; Tribunal's restoration of appeals upheld as barred by civil procedure rules.

Benami transaction proved by unexplained funds and admitted use of another's name; provisional attachment upheld.

Unexplained cash and benami property rules: tribunal holds income-tax filing readiness does not bar PBPT Act proceedings.

Benami transaction law applies to continued holding of property after amendment; provisional attachment upheld.

Benami property inference sustained where unexplained cash routing and insufficient income failed to rebut the source of consideration

Customs penalty reduction and deletion upheld where liability turned on factual role, capacity, and participation in imports and exports.

Royalty outside import value where no sale-condition nexus exists; extended-period demand also fails for lack of suppression.

Rectification for apparent record errors permits correction of duty computation, but not reopening of merits or disputed contentions.

Retracted statements and untested evidence cannot sustain customs demands, confiscation, or penalties without corroboration and fair hearing.

Customs penalty cannot rest on regulatory omission alone without evidence of knowledge or active participation in smuggling.

Penalty for storing confiscated goods upheld in principle, but reduced where key statement lacked corroboration

Section 452 offence remains criminal; complaint for wrongful withholding of company property lies before the Judicial Magistrate.

Company law remedies in oppression cases are not barred by lack of consent where transactions are pleaded fraudulent or void.

Fraudulent preference in company property transfer led to void mutation entries and restoration of land records.

Interrogatories in oppression and mismanagement petitions may be allowed when they seek material facts and narrow the controversy.

Locus standi and bona fide purchaser protection secured release of plots; review could not reopen final winding-up directions.

Quashing threshold and territorial jurisdiction objections failed where FIR disclosed prima facie cognizable offences.

Statutory appeal bars writ challenge to SEBI IPO approval; petitioner must use the appellate remedy instead.

Insider trading and delayed disclosure under the PIT Regulations: SAT relief on trading findings, with penalty sustained for late reporting.

PFUTP fraud and hedging principles: excess derivative positions were not manipulative, but disclosure breach remained

Negative futures settlement rates upheld where contract adopted external benchmark and writ relief could not rewrite final settlements.

Impleadment of minority shareholders upheld where the writ outcome directly affected their independent interest.

Maintainability of SCORES-based relief claims: monetary compensation beyond tribunal jurisdiction, with other remedies left open.

Reasoned fraud classification orders must address the defence; mere reproduction of a notice or report is unsustainable.

Provable debt claims under insolvency law may be lodged without a decree; pending proceedings only delay final quantification.

Maintainability of interlocutory applications addressed with orders reserved and liberty to file further material.

Limitation and abuse of process bar repeated Section 94 petitions by a personal guarantor; NCLAT declined interference.

Set-off in liquidation requires mutual dealings between the same parties; cross-dues against separate group entities could not defeat admitted liability.

Security interest in real estate insolvency limits dissenting creditor recovery; registered sub-lease deed can create secured creditor status.

FEMA penalty limits and power of attorney liability clarified: statutory fit and duplicate penalties for same acts were rejected.

FEMA penalty set aside and remanded for fresh adjudication after unconsidered documents and bank communications were found relevant.

Vicarious liability under FEMA requires strict proof of control and involvement before fastening penalty for export proceeds default.

FEMA contravention does not automatically void a sale deed; civil court relief was barred on the same issue.

Jurisdiction under repealed foreign exchange law failed where specific empowerment was absent for issuing show cause notices.

Review jurisdiction cannot reopen FEMA merits when statutory remedies remain available and no apparent error is shown.

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

Merger control disclosure and finality: composite transactions need full notice, but approved combinations cannot be reopened without statutory power.

Prima facie antitrust screening requires concrete evidence; regulated pricing and disclosed tender preferences did not establish abuse of dominance.

Tacit cartel participation and partner liability upheld where repeated coordination emails, not dissociation, proved competition law breach.

Prima Facie Assessment: Regulatory and expert reports can inform but absence of AAEC bars a DG inquiry.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

Unlawful assault claims during PMLA examination failed for lack of contemporaneous evidence and immediate complaint.

Provisional attachment under PMLA: High Court follows earlier precedent and declines interference with tribunal relief

Right to travel abroad may be denied on bail when medical necessity is unproven and flight risk threatens the criminal process.

Special Court jurisdiction under PMLA extends to the scheduled offence after committal under Section 44(1)(c).

Value of proceeds of crime can extend to earlier-acquired property; section 50 statements remain usable despite retraction.

PMLA search and seizure upheld where lawful source of seized cash was not credibly proved and reasons were duly recorded.

Statutory limitation and writ jurisdiction cannot revive a time-barred appeal when inordinate delay is not convincingly explained.

Limitation, electricity reimbursements and CENVAT nexus shape tax treatment of sub-lease and service credit disputes.

Transfer of right to use machinery excluded service tax where possession and effective control passed to the lessee.

Restaurant service tax applies only to the air-conditioned section, not a separately demarcated non-air-conditioned area.

Form 26AS-based service tax demand failed for want of corroboration and could not be saved by extended limitation.

Reverse charge manpower supply demand failed where evidence showed lump-sum works contract services instead of manpower supply.

Cenvat credit denial fails where shortages are explained by processing losses and diversion is not proved.

Job-work processing as manufacture defeats exempted service treatment and Rule 6 reversal under Cenvat credit law.

Prospective operation of Section 11D bars recovery of pre-insertion collections under the Central Excise Act.

Penalty under Rule 26 fails without corroboration and clear invocation of the exact clause or sub-rule.

Royalty in transaction value and limitation relief granted where suppression was not proved in an interpretational excise dispute

Refund of excess excise duty depends on documentary proof rebutting unjust enrichment and showing the burden was not passed on.

Statutory first charge prevails over SARFAESI priority, preserving State tax recovery rights despite later CERSAI registration.

Strict construction of exemption notification leaves Soya Flour outside tax relief and sustains sales tax levy

Stock suppression findings and commodity-specific evidence justified different tax treatment, with revisional interference declined.

Bullion classification: embossed gold coins are manufactured gold articles, not unwrought bullion, for tax purposes.

Best judgment assessments set aside for doubtful notice service and remitted for fresh tax determination after hearing

Alternative statutory remedy bars writ challenge to VAT orders where effective appeals remain available and policy issues can be raised there.

Agricultural land under legal construction restrictions is not 'urban land' for wealth-tax purposes under Section 2(ea)(v).

Scheme of demerger asset vesting prevents attachment for demerged company's tax; attachment allowed only for resulting company's own liability

Appeals dismissed as not pressed; properties treated as commercial establishments excluded from "assets" under Section 2(ea) Wealth Tax Act

Land loses wealth tax exemption during construction period under Section 2(ea) - exemption only applies after completion

Rental income from land plots cannot be denied based on later verification findings from different assessment year

ITAT recalls ex parte wealth tax orders after representative's death created compelling circumstances under Rule 24

Rebuttable presumption in cheque dishonour cases defeated where debt is unproved and defence raises a probable explanation.

Reason to believe under attachment law must rest on material, while notice safeguards to interested persons remain mandatory.

Dishonoured cheque liability fails where the company was already dissolved and director responsibility was not specifically pleaded.

Right to travel abroad under Article 21 may yield to pending trial, speedy justice, and passport restrictions in criminal cases.

Foreign award enforcement turns on accrual of the right to apply, narrow public policy review, and surviving joint liability.

Pre-trial quashing of a cheque dishonour complaint requires unimpeachable material; disputed settlement terms did not end proceedings.