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...

Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.

Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.

Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...

Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.

Extraordinary writ jurisdiction cannot revive a time-barred statutory GST appeal merely because appellate limitation has expired.

Natural justice in GST appeals requires a hearing and reasoned order; cryptic rejection was quashed and remanded.

Consistency in export-service classification supports input tax credit refunds where identical services lack distinguishing features.

Mandatory hearing before adverse GST determination protects natural justice; unconsidered replies invalidate resulting demand and appellate action.