Deemed dividend rules exclude public Trusts from "concern" status, so shareholder-trustee loans ordinarily remain outside the provision.

Section 153C limitation begins on transfer of records, and a later satisfaction note cannot defer assessment timelines.

Scientific warranty estimation, grossed-up royalty tax and eligible in-house research expenditure deductions were accepted; notice-format challenge fa...

Timeliness of Black Money Act notices: CBDT guideline breach invalidates delayed foreign asset assessment proceedings.

CSR donations to approved institutions remain deductible, while advance-tax and refund interest computations require factual verification.

Accrual-based consultancy income cannot be taxed twice merely because Form 26AS reflects tax credit in a later year.

Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...

Year-specific evidence for chit investments and actual interest payments required; averaging uncorroborated statements cannot support additions.

Knowledge of import misdeclaration must be corroborated before Customs Broker penalties for aiding duty evasion can stand.

Valid offence reports and completed KYC protect Customs Brokers from revocation absent proof of overvaluation connivance or licensing breaches.

Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...

Burden of proof for notified gold supports confiscation, while penalties require corroborated evidence of conscious dealing or abetment.

Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.

Statutory auditor criminal liability requires designated responsibility, knowing false statements, or wilful default; negligence alone does not suffic...

TReDS receivables remain operational debt, and implemented resolution plans cannot be reopened through delayed creditor reclassification claims.

Prescriptive right of way may be protected in insolvency when access is necessary to realise liquidation-estate assets.

Limitation in insolvency appeals remains tied to the original order, while clerical corrections do not restart statutory time limits.

Anticipatory bail under money-laundering law requires satisfaction of twin conditions, with medical claims needing evidence of serious emergency.

Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...

Customs arrears recovery framework creates dedicated Tax Recovery Cells with mandatory monitoring, enforcement timelines, reporting, and write-off pro...