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.

Rule 8D dissatisfaction requirement limits exempt-income disallowance, while captive-power deductions and qualifying investment allowances receive rec...

Charitable income accumulation rules preserve pre-amendment utilisation rights, preventing summary tax adjustments on debatable statutory claims.

Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposit...

Telescoping of prior-year cash availability supports deletion of unexplained-money additions where family savings and customary gifts remain credible.

Employee benefit provision write-backs depend on earlier deduction treatment, while refund adjustments must first satisfy interest payable.

Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.

Documented Bhutan exports support IGST refund despite missing shipping bills, while procedural penalties remain unjustified.

SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.

Interest on delayed customs-duty refunds rises to 12 per cent where binding precedent applies, without extending the allowed period.