Statutory appellate remedy and compliance with an unstayed order: goods released subject to bond and local surety

Jurisdictional challenges can sustain writ scrutiny of show-cause notices while enforcement remains restrained pending adjudication.

GST transition under contract clauses shifts additional tax burden to the employer, while escalation disputes proceed through contractual remedies

Year-wise tax assessments required: composite orders invalid, while writ challenges remain maintainable despite appellate dismissal

Section 56(2)(ix) requires advance negotiations for a capital asset and forfeiture; business land-procurement advances therefore escaped taxation

Mandatory pre-notice inquiry under section 148A: bypassing an approved inquiry invalidates reassessment proceedings and requires fresh action.

Reassessment objections require consideration of later material on funding sources; merits of reopening remain open for fresh decision.

Binding administrative guidance requires consideration in purchase-tax assessments; unexamined tax determinations cannot stand and require fresh recon...

Procedural lapse in Form 56F filing cannot defeat a valid SEZ deduction claim where the report was timely obtained and later uploaded

Sufficient cause and merits-based adjudication guide condonation of delayed appeals challenging section 143(1) processing and exemption denial.

Full and true disclosure governs settlement applications; income cannot be recharacterised under Sections 69B and 115BBE in settlement proceedings

Mandatory DRP directions must shape the final assessment; a post-limitation corrigendum cannot cure the statutory defect.

Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...

Adequate enquiry limits section 263 revision; shareholder funding and commercially expedient purchases may avoid tax adjustments

Pecuniary jurisdiction for scrutiny notices is mandatory; notice by the wrong officer can invalidate the resulting assessment.

Open-access medical and educational activities outweigh an isolated religious object clause, supporting charitable registration and donation approval

Non-recourse receivables assignment is a sale, not borrowing; alleged discounting charges are not interest for TDS purposes.

Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...

Turnover filters and receivables benchmarking reshape software-services transfer pricing: high-turnover comparables excluded and interest recomputed a...

Consistent depreciation treatment supports computer peripherals, film software libraries and demerged non-compete fees; production costs remain revenu...