GST exemption for authorised service providers fails where user charges are collected over and above statutory fees.

Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...

Section 179 director liability requires foundational facts and a reasonable opportunity before corporate veil can be lifted.

Change of opinion bars reassessment where a deduction claim was already scrutinised and accepted on the same material.

Deemed reassessment notices and surviving limitation period rendered later notices invalid for want of jurisdiction

Independent reassessment under section 148A fails when vague investigation inputs are not disclosed or verified.

Section 50C cannot control section 54F net consideration; full capital gains exemption followed on actual reinvestment

Strict construction of pension policy exemption kept premature surrender proceeds taxable under the charging provisions.

Adequate enquiry defeats revision, and amalgamation bar did not block the additional employee cost deduction

Refundable student caution money is not taxable as cessation of liability; excessive related-party interest disallowance sustained

Medical relief as charitable purpose survives hospital surplus and premium facilities; cancellation for alleged scheme breach was unsustainable.

Consistency in testamentary trust taxation led to application of the individual rate after prior departmental acceptance of the same trust.

Corporate guarantee as an international transaction requires transfer pricing benchmarking, with commission based on average exposure.

Satisfaction note recorded after the cut-off date made search assessments without jurisdiction and void

Corporate guarantee pricing at 1% upheld, while bad debt write-off and finance lease rentals were allowed as deductions.

Retracted confessions and uncorroborated co-noticee statements cannot sustain penalty without mandatory procedural compliance in adjudication.

Tariff classification of automotive cables and driver monitoring assemblies turns on specific headings and signalling function.

SFIO prosecutions need no pre-cognizance hearing; special Companies Act procedure overrides general BNSS complaint rules.

Depository supervisory negligence supports investor indemnification, while Section 37 prevents reappreciation of a plausible award.

Directory adjudication deadline under service tax law cannot be invoked by an assessee who caused the delay.