Special procedure for time-barred GST appeals requires consideration of the extended filing window and prescribed payment condition.

Effective GST notice service requires meaningful hearing opportunity; portal-only ex parte assessment was set aside for fresh consideration.

Pre-cancellation GST liability survives registration cancellation; assessment remains unaltered where notice and hearing opportunities were not used.

Regular bail in alleged GST input tax credit fraud granted after considering compounding, custody, sentence, and business impact.

Business-fund deposit interest qualifies for section 80-IAB deduction, while exempt-income expenditure disallowance remains capped at exempt income.

NRE account remittances through compliant banking channels remain exempt, defeating unexplained investment and cash-credit additions.

Educational trust income application above the exemption threshold defeats reassessment where proposed disallowances create no taxable escapement.

Capital gains on mortgaged property remain payable on full sale consideration despite creditor appropriation of proceeds.

Fixed place permanent establishment requires evidence of business carried on through premises at the non-resident's disposal in India.

Leave encashment exemption: enhanced retirement benefit ceiling supports liberal application to pending non-government employee claims despite no expr...

Tax deduction on leave fare concession cannot be enforced against employers complying with binding interim judicial directions.

Tax deduction on annual lease rent remained payable, while capitalised work-in-progress interest escaped disallowance for delayed deduction.

Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...

Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.

Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.

Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...

Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.

Belated Form 10B filing cannot alone deny charitable trust exemption when substantive conditions for relief are satisfied.

Safe-harbour tolerance protects genuine immovable-property purchases where DVO valuation differs from consideration within the permitted margin.

ESOP cost of acquisition uses perquisite fair market value regardless of whether the benefit was taxed in India.