Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.

TDS on non-resident commission payments turned on compliance records and the scope of sums liable for deduction.

Branch-to-head-office interest, section 14A disallowances and banking deductions addressed in mixed tax ruling for banks

Inland haulage charges as ancillary shipping income under the India-China DTAA, taxable only in the residence state.

Binding interim directions bar TDS default treatment on LTC reimbursement while they remain operative in force

Treaty shipping profits, PE tests and refund interest under India-Mauritius DTAA addressed in the ruling

DCF valuation of unquoted shares cannot be replaced by NAV, though the Assessing Officer may scrutinise defects.

Banking tax issues: actuarial employee-benefit provisions, NPA interest, securities valuation and MAT non-applicability to new banks

PILCOM managing committee status defeated protective tax additions on World Cup receipts and foreign match income.

Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...

Burden of proof for notified gold shifts on recovery from controlled premises; penalty sustained but reduced on quantum.

Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.

Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.

Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.

EPS-ECU parts classified as steering system components where no independent electrical function exists.

Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.

Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied

Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...

Bankruptcy filing timeline under Section 121(2) is directory; delay may be condoned on sufficient cause.

Claim verification in insolvency: unsupported farmer compensation failed, and lease charges were limited to the insolvency commencement date.