Penalty immunity under Vivad Se Vishwas excludes independent tax-audit defaults; futures and options turnover requires factual verification.

Eligible company incorporation timing controls capital-gains exemption; later commencement of manufacturing cannot cure an earlier incorporation date.

Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...

Sufficient cause for customs appeal delay requires bona fide diligence throughout; prolonged unexplained inaction defeats condonation.

Fire-damaged vehicles treated as scrap cannot trigger import licensing confiscation, while vessel berthing alone is not unloading.

Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...

Delayed customs refund interest starts after the refund-application period, with an enhanced rate for prolonged Revenue inaction.

Special Additional Duty refund limitation cannot curtail substantive refund rights through subordinate legislation without statutory authority.

Toy parts classification permits concessional customs duty treatment where imported components lack the essential character of complete ride-on toys.

Customs transaction value rejection requires Rule 12 procedure despite importer consent to reassessment of imported scrap values.

Tribunal intervention in requisitioned meetings requires proven impracticability, despite independent statutory remedies for members to convene them.

Committee of Creditors' commercial wisdom permits reconsideration and rejection of a resolution plan before adjudicatory approval.

Earnest money forfeiture in liquidation schemes fails where the proponent withdraws after its proposal is not accepted.

Money-laundering bail conditions prevailed where prima facie betting-account evidence, flight risk and progressing charges outweighed prolonged custod...

Third-party property attachment requires proof of a money trail or equivalent-value liability, not alleged control alone.

Interim release of frozen funds permitted for verified salaries and statutory dues, subject to safeguards protecting attached assets.

Interest on refundable revenue deposits runs from deposit date, while blanket enhanced interest awards require case-specific justification.

NDPS bail safeguards for foreign nationals require statutory compliance, verified sureties and proportionate measures to prevent absconding.

Disciplinary inquiry delay requires demonstrable prejudice; charge memorandum survives where competent authority validly considered the disciplinary p...

Foreign asset disclosure valuation rules set eligibility, electronic payment procedures, and conditional immunity for qualifying small taxpayers.