Digital advertising and search optimisation costs remain revenue expenditure when they create no capital asset or enduring capital advantage.

Third-party search assessments fail after the statutory cut-off, while unrelated cash-acceptance penalties remain subject to strict limitation.

Interest expenditure linked to interest-bearing advances is deductible against taxable interest income when the borrowing nexus is established.

Consequential cash-receipt penalty fails when the underlying addition is deleted and seized material does not implicate the assessee.

Post-purchase residential reconstruction costs qualify for capital gains exemption when they genuinely improve the acquired house for residence.

Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.

Reassessment of a dissolved firm fails where successor income was already assessed and recorded reasons lacked transaction-specific material.

Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...

Section 87A rebate applies to tax on listed equity short-term capital gains taxed at the special rate.

Unabsorbed depreciation retains its character and can offset house-property income despite absence of positive business income.

Business expenditure and hedging premium claims remain allowable, while plant-related receipts reduce capital work-in-progress.

Captive wind-power profits use consumer tariff for deduction; unsupported payment disallowance for alleged withholding failures cannot stand.

Indexed cost of improvement requires proof of actual works and payments; estimates and quotations cannot support the claim.

Penny-stock sale additions require taxpayer-linked evidence, while undisclosed exempt capital gains can justify reassessment proceedings.

Evidentiary currency seizure under customs law remains retainable despite expiry of the notice period for confiscation proceedings.

Unjust enrichment in customs refunds fails where sales evidence proves duty incidence was not passed to buyers.

Customs detention starts the notice limitation period, invalidating extensions issued after the original period expires.

Customs detention without seizure requirements is arbitrary; imported goods require conditional release while assessment and adjudication continue.

Customs show cause adjudication must meet statutory timelines; procedural amendments cannot revive stale or delayed claims.

Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...