Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.

Effective hearing in GST adjudication requires a merits reply and consideration of procedural requests before final determination.

Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.

Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.

Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.

Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential p...

Draft assessment order requirement protects non-resident taxpayers' Dispute Resolution Panel remedy; bypassing it invalidates a prejudicial assessment...

Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.

Revision, not appellate enhancement, is the revenue remedy for an erroneous assessment order; statutory Form 6R remains sufficient evidence.

Quashed tax-evasion penalty removes the basis for wilful evasion prosecution, subject to revival if appellate reversal occurs.

Issue-specific merger preserves unexamined return-processing adjustments, while employee ESOP cross-charges qualify as deductible revenue expenditure.

Revenue expenditure and software royalty principles protect operational marketing costs and cloud-service subscriptions from disallowance.

Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...

Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...

Penalty jurisdiction under the Black Money Act fails where the approving authority imposes it or the assessment year is wrong.

Electronic reassessment notice issuance requires ITBA dispatch, section 148A compliance and sanction from the competent specified authority.

Undisclosed foreign income interest requires source non-disclosure, while advance-tax exemptions and merger limit rectification-based liability challe...

Documented penny-stock share gains cannot be rejected without evidence linking the taxpayer to price manipulation or accommodation entries.

Charitable Medical Relief exemption applies despite insurer payments, while expenditure and tax deduction claims require evidence verification.

Gross profit estimation on rejected books applies a comparable industry rate to declared and undisclosed sales after diary adjustments.