Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.

Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...

Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.

Statutory appellate remedy for GST registration cancellation limits writ jurisdiction despite an unconsidered revocation representation.

Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.

Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective...

Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement re...

Unexplained investment requires reliable evidence; telescoping fails without timing linkage, while fixed-deposit additions exclude maturity accretions...

Minimum alternate tax does not apply to statutory bodies outside the Companies Act, leaving book-profit disallowance challenge unsustainable.

Reassessment based on inapplicable share-transaction information fails when disclosed intraday profit does not match the recorded reopening reasons.

Surplus interest-free funds rebut interest disallowance, while section 14A computations cannot alone increase minimum alternate tax book profit.

Electronic filing delay in charitable trust audit reporting warranted condonation where genuine hardship arose from clerical omission.

Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...

Unverifiable purchases warrant only embedded-profit estimation when accepted sales and records show actual goods were procured.

Reasonable cause for journal-entry loan transfers can protect genuine restructuring transactions from penalties for prescribed loan acceptance modes.

Commercial nexus of facilitation services supports deduction of commission expenditure against income from other sources.

Reassessment limitation for pre-2021 assessment years invalidated a belated notice, while unsupported share-sale cash-credit additions were deleted.

Cash repayment of explained family loans between spouses warranted reasonable cause, requiring deletion of the repayment penalty.

Business expenditure deductibility covers independent brand promotion and unreimbursed inventory price-drop margin losses where commercially genuine a...

Pre-2021 reassessment limitation survives amended regime, invalidating notices issued after the former statutory time limit expires.