Prompt Vivad Se Vishwas refunds remain required despite exclusion of statutory refund interest and processing constraints.

Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...

Interim release of seized cash preserved pending tax and title determination, with safeguards preventing prejudice to the claimant.

Late Form 10B filing preserves charitable-trust exemption where the audit report is available before return processing.

Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...

Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...

Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...

Tax-transparent partnership treaty entitlement is assessed partner by partner, while legal-service receipts are not technical-service fees.

Rural agricultural land exclusion shields enhanced acquisition compensation and section 28 interest when the land is not a capital asset.

Trust character follows dominant objects and activities, supporting charitable registration and approval despite incidental religious expenditure.

Scrutiny notice format defects are curable where statutory requirements are met and the taxpayer suffers no prejudice.

Protective additions for alleged commission receipts fail when corresponding substantive additions are deleted and no supporting evidence exists.

Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.

Special vehicles confined to enclosed premises fall outside motor vehicle regulation where they are not adapted for road use.

Customs valuation disputes must be appealed to the Supreme Court, leaving the High Court without appellate jurisdiction.

Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...

Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prim...

Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...

Personal liberty in economic-offence bail requires compelling custody justification; bail granted where the triple test was unmet.

Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claim...