Assessment order against a deceased assessee is void; fresh proceedings may continue only against properly notified legal heirs.

Direct nexus test for R&D expenditure governed profit deduction for eligible units; Revenue's challenge failed.

Premature writ petition for mandamus fails where penalty risk is only apprehended and unsupported by material.

Dividend stripping on mutual fund units fails absent section 94 conditions and specific statutory authority.

Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.

Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.

Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.

Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...

Benami routing of demonetised cash and denial of cross-examination were rejected absent proof of prejudice.

Provisional release of seized imported goods ordered subject to duty payment, bank guarantee, and independent adjudication

Improper export penalties fail absent corroborated involvement in misdeclaration, false documents, or prior notice for residual penalty.

Specific tariff heading for quick lime prevails over general chemical heading; reclassification under a competing entry fails.

Post-export shipping bill amendments to change scheme codes can proceed when circular-based time limits lack legal force.

Discretionary transfer of winding-up proceedings under Section 434(1)(c) denied for delay, limited locus, and mature liquidation stage.

Interim moratorium under insolvency law bars fresh debt recovery suits and triggers rejection of the plaint

Director liability under FEMA needs proof of responsibility for business; mere designation cannot sustain penalty.

Equivalent value attachment of pre-crime property sustained where proceeds of crime were traced to the appellant.

Declared goods input tax credit cannot be curtailed contrary to constitutional and CST protections in inter-State resale.

Secured Creditor Priority Over State Tax Dues Prevails Despite First Charge Claim and Unregistered Encumbrance

Inordinate delay, conditional settlement and double jeopardy fail in cheque dishonour challenge; fine reduced for later payment credit