Statutory appellate remedy for GST registration cancellation was restored, requiring merits review without limitation-based rejection.

Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...

Plastic twine classification as an other article of plastics places polypropylene and polyethylene sutli under the applicable GST rate.

Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...

Bright Line Test cannot support transfer pricing adjustments for advertising, marketing and promotion expenses under the established legal position.

Constitutional immunity for State-controlled conservation bodies prevents income-tax assessment and invalidates bank-account attachment for recovery.

Reassessment after scrutiny fails where amended partnership deed and gold-pricing objections were not properly examined during original assessment.

Direct nexus of borrowings to investments limits dividend-income interest deductions, while notional income on business security deposits is excluded.

Goodwill depreciation and employee stock option reimbursement deductions sustained under consistent prior-year treatment and absent distinguishing fac...

Duplicate substantive additions cannot survive where seized-ledger amounts were already taxed in the acknowledged owner's hands.

Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.

Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...

Profit attribution beyond arm's length remuneration applies where a dependent agency performs functions omitted from the transfer-pricing analysis.

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...

Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.

Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...

Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.

Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...

Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.