Slump sale prevents repeat capital-gains taxation when later conveyance registration merely perfects title to transferred undertaking assets

Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...

Fictitious-name benami transactions may justify attachment in the beneficial owner's account when cumulative evidence disproves genuine supply

Sufficient cause limits late filing fees where supplementary cargo declarations reflect genuine bulk measurement and moisture variations

Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...

Duty-free EOU input destruction under intimation attracts no duty; clarificatory amendments apply retrospectively and penalties fail absent suppressio...

Principal function test classifies interactive smart display as a monitor, with its dedicated floor stand classified as apparatus-specific equipment

Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...

Prior court decision bars advance ruling on settled classification, and partial rejection prevents separate consideration of related exemption claims

Stamp-duty valuation of amalgamated shares requires current, relevant material; disputed demands may be remanded for fresh adjudication.

Mandatory audit quality controls and Ind AS 109 interest recognition underpin misconduct findings against auditor and audit firm

Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...

Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...

Retrospective operation of registered assignment deeds and production of trust deeds support fresh consideration of insolvency proceedings on merits

Pre-crime business payments are not proceeds of crime; equivalent-value attachment requires proven receipt or diversion of criminal proceeds

Contractual deduction claims cannot evade limitation through writ jurisdiction; disputed monetary recovery belongs in a civil suit.

Anti-evasion computation of royalty, DMF and NMET in sale value upheld; three-year royalty-rate revision limit does not apply

Retrospective sugar exemption restriction upheld, but penalty excluded and interest limited to the lawful reassessment demand

GST Appellate Tribunal remedy preserved after constitution, with limitation protection subject to mandatory pre-deposit and defect removal

Pre-deposit rules after reduced tax demand may avoid duplicate payment, while deficient court fees must be cured before admission.