Customs valuation: proven under-invoicing sustains duty and confiscation, while provisional assessments require lawful finalisation before consequenti...

Sole or principal use classification placed imported floating seals under machinery-parts heading, defeating extended-period customs consequences.

Roasted nut classification follows specific Chapter 20 entries, while preferential duty depends on establishing prescribed originating status.

Semi-manufactured gold classification under Heading 7108 permits conditional ASEAN tariff preference without displacing separate import-policy restric...

Section 7 insolvency admission proceeds despite unfinalised compromise proposals, settlement talks and pending counterclaims where financial debt and ...

Proportional disciplinary suspension requires hearings on unrelated assignments; creditor committees retain discretion to replace resolution professio...

Limitation for insolvency applications defeated proceedings despite valid partner authorisation and advances qualifying as financial debt.

SEZ service-tax exemption for authorised operations survives procedural refund restrictions, allowing refunds where specified services support approve...

Cheque dishonour presumptions survive cash-loan reporting breaches, while rebuttal requires more than a bare denial of liability.

Non-arbitrability of company restructuring disputes requires NCLT adjudication, permitting supervisory intervention and ending arbitration concerning ...

Scientific research approval enables eligible donation treatment, subject to annual reporting compliance and donor certificate requirements.

Capital asset transfer under an approved public sector restructuring plan is notified as not regarded as a taxable transfer.

Special Rupee Vostro Accounts enable INR trade settlement and permissible cross-border transactions under consolidated operational instructions.

Natural justice breach from portal-only notice required restoration of the GST appeal for merits adjudication without further pre-deposit.

Advance-ruling jurisdiction excludes completed transactions and cannot affirm tax positions already implemented in statutory returns.

Annual shipping income assessment option challenged alongside separate vessel-wise assessments, with recovery stayed pending writ petition disposal.

Operating lease ownership supports depreciation despite lessee registration, while undecided maintenance-charge grounds require fresh determination.

Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...

Refund adjustment against a subsisting stayed tax demand is unsustainable; the refund must be restored with applicable interest.

Software licensing ancillary services and deemed Indian accrual are assessed under principles governing technical-service income.