Duplicate substantive additions cannot survive where seized-ledger amounts were already taxed in the acknowledged owner's hands.

Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.

Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...

Profit attribution beyond arm's length remuneration applies where a dependent agency performs functions omitted from the transfer-pricing analysis.

Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...

Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...

Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.

Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...

Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.

Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...

Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.

Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...

Unauthorised broker credentials in prohibited-goods clearance justify licence revocation where core due-diligence and importer-authorisation duties ar...

Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...

Declared FOB value and drawback survived where matching export remittances existed and no independent overvaluation enquiry supported the demand.

Supplementary show cause notices cannot add fresh customs grounds without limitation compliance and a meaningful opportunity to respond.

Conditional votes in revival schemes require scrutiny before statutory majority assent can support court sanction and stakeholder rights.

Statutory associate-company test defeated consolidation and related-party disclosure allegations, while delayed securities enforcement also failed.

Corporate guarantees without consideration do not attract service tax merely through imputed bank-guarantee charges.

Intermediary service requires a three-party facilitation role; direct consultancy to a foreign client remains a two-party service.