Internal comparable pricing for captive power transfers prevails where same-unit market purchases provide the most reliable arm's-length benchmark.

Head office expenditure limits require factual scrutiny, while branch-to-branch interest remains outside Indian withholding tax provisions.

Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).

Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.

Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.

Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.

Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...

Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...

Special additional duty refunds cannot be restricted by notification-imposed limitation where the Customs Act provides no such limitation.

Authorised courier due diligence defeated abetment penalty where concealed gold was undetectable without X-ray examination.

Customs duty deposit remains refundable when no out-of-charge order or appropriation follows failed import clearance.

Cross-objections may challenge any appealed finding, while unproven undervaluation and post-import retail price revision fail.

Preferential customs duty benefit survives curable Certificate of Origin defects when valid revised certificates establish undisputed product origin.

Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.

Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...

Vicarious liability for export proceeds arose from assigned transaction responsibility, while FEMA civil penalty required no mens rea.

Medical bail request dismissed as the High Court application remained pending, with assurances of necessary treatment in custody.

Public-law scrutiny of banking fraud caution lists bars blacklisting advocates for alleged negligence without fraud or disciplinary process.

Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.

Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.