Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
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Look Out Circulars that restrain travel abroad directly burden the Article 21 right to personal liberty and can survive only if supported by a live legal basis, proportionality, and independent application of mind. Bank-initiated LOCs were found unsustainable because public sector banks lacked present authority to seek them through their officers, and ordinary loan default, NPA status or recovery proceedings could not justify travel restraint absent a legally sustainable criminal basis; those LOCs were quashed subject to travel-intimation and case-specific safeguards. Continuation of LOCs could not rest mechanically on pending assessment, search or complaint alone; where the restraint had served its purpose or lacked present necessity, it was set aside. In pending charge-sheet or complaint cases, petitioners were relegated to the criminal court seized of the record for modification or rescission.
Look Out Circulars that restrain travel abroad directly burden the Article 21 right to personal liberty and can survive only if supported by a live legal basis, proportionality, and independent application of mind. Bank-initiated LOCs were found unsustainable because public sector banks lacked present authority to seek them through their officers, and ordinary loan default, NPA status or recovery proceedings could not justify travel restraint absent a legally sustainable criminal basis; those LOCs were quashed subject to travel-intimation and case-specific safeguards. Continuation of LOCs could not rest mechanically on pending assessment, search or complaint alone; where the restraint had served its purpose or lacked present necessity, it was set aside. In pending charge-sheet or complaint cases, petitioners were relegated to the criminal court seized of the record for modification or rescission.
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