Reasonable cause limits transfer-pricing penalties, while appellate enhancement cannot extend proceedings to transactions never included in initiation
Statutory admission screening limits respondent intervention, deferring maintainability and jurisdiction objections to the post-admission hearing.
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Interest forms part of financial debt when acknowledged through conduct, affecting Section 7 threshold assessment for inter corporate deposits
Mistaken tax payments and unjust enrichment: reversing the burden to buyers may support refund, while Section 11B limitation may not apply.
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Consignment notes by substance, not label, can bring individual truck owners' transport services within Goods Transport Agency taxation
Limitation objections must be decided before remand on merits; unresolved limitation issues can determine whether further adjudication is necessary.
Reduced cheque demand after part payments does not invalidate statutory notice where liability and balance are clearly explained
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Taxpayer information sharing authorised for farmer loan waiver beneficiary identification under the Income-tax Act framework.
Non-deduction of tax at source for specified IFSC payments applies only on notified receipts, registration, declaration and reporting compliance.
Anti-dumping duty duration extended for Arylides imports from China, keeping the existing customs protection in force until January 2027.
Customs exemption period extension allows additional time for event-related imported goods on sufficient cause being shown in individual cases.
GST recovery stay requires pre-deposit and undertaking; refund denied despite plea of ignorance of law
Fraud assessment notice timelines treated as directory where no prejudice was shown and statutory remedy remained available
Input tax credit and retrospective supplier cancellation cannot bar claims without proof of genuine supply.
GST Section 74 foundational facts upheld, and writ challenge to the show cause notices was rejected.
Extended GST limitation under Section 74 upheld for suppression in GSTR-3B and non-filing of returns
Assessment order against a deceased assessee is void; fresh proceedings may continue only against properly notified legal heirs.
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