Limitation and suppression rules bar tax demand where intent to evade is unproven; electricity reimbursements are not service value.

Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...

Works contract exemptions, limitation and reverse charge relief drive setting aside of service tax demands

Statutory first charge prevails over SARFAESI priority, and CST dues may be recovered through State machinery.

Exemption for soya flour denied as it fell outside cereal and pulse flour categories

Common parlance test classifies embossed gold coins as articles of gold, not bullion for sales tax

Cheque after company dissolution cannot sustain Section 138 complaint; former director also escapes vicarious liability

Garnishee recovery against a partner's bank account can stand for crystallised partnership tax dues, not provisional attachment

Input tax credit set-off across GST heads upheld; assessment order quashed under binding precedent and settlement issue reserved.

CAMPA deposits for forest diversion clearance treated as consideration for taxable government service under reverse charge

Clean slate liquidation sale bars reassessment based on conjecture about extinguished liabilities and unverified interest deduction claims

Retrospective Section 147A reshapes reassessment notice challenges; matter remitted and amended provision challenge left open.

Recorded reasons must support reassessment; new grounds cannot justify reopening after objections, notice quashed for want of basis.

Criminal prosecution pending tax proceedings: applications restored for fresh consideration after substantive appeal was decided.

Incidental interest on unspent grant funds does not defeat Government financing exemption for an educational institution

Partial denial of charitable exemption applies only to diverted income; accrual-based capital expenditure qualified as application.

Separate corporate personality defeated section 69A addition where ownership of foreign company funds was unproved

Reassessment beyond four years invalid absent recorded failure to disclose material facts; notice and reassessment quashed.

Bad debt deduction for NSEL commodity dues allowed, with alternative treatment as business loss on write-off.

TDS credit follows non-taxable consultancy income under DTAA when corresponding income is accepted as nil-return income.