Pre-trial detention in alleged fraudulent input tax credit cases must not become punitive where trial delay and risk factors favour bail.

Effective communication of GST orders justified condoning appeal delay and requiring merits adjudication within the court-directed period.

Reasoned GST registration cancellation orders and a hearing are mandatory; unreasoned ex parte action requires fresh adjudication.

GST return rectification for wrong GSTIN reporting may preserve input tax credit where correction causes no revenue loss.

Refund rejection requires prior notice of the decisive objection, despite authority to examine consequential relief impediments.

Deemed withdrawal of best-judgment assessments follows delayed GSTR-3B filing when required returns and late fees are furnished.

Deemed withdrawal of best-judgment assessment follows timely valid return filing, while late fee and interest liabilities continue.

Interest and penalty on delayed GST payment remain stayed pending verification of payment through input tax credit adjustment.

Inherent quashing jurisdiction cannot decide disputed defences on non-supply of seized material or wilful failure to file returns.

Eligible industrial deductions and book-profit adjustments turn on income nexus, exempt-fund presumption, valuation, and lawful appellate claims.

Website development depreciation, banking gateway fees, and revenue advertising expenses receive favourable treatment under discussed tax principles.

Foreign-currency loan benchmarking follows the loan currency, while export hedging losses qualify as non-speculative business losses.

Delayed initiation of TDS return penalties after nine years rendered the penalty illegal and unsustainable.

Project-development assistance treated as capital, while infrastructure construction costs may be amortised over the concession period.

Delayed trade receivables require separate transfer pricing benchmarking, subject to debt-free status and an appropriate credit period.

Modified returns, MAT book profit limits, and tested-party selection shape transfer pricing treatment of integrated intra-group services.

Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...

Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...

Share valuation method choice protects DCF valuations from replacement with NAV, though projections remain open to scrutiny.

Penalty immunity requires reconsideration where rectification removes the assessment demand and leaves a refund instead.