InvIT borrowing norms expanded to permit capital expenditure, major road maintenance and limited debt refinancing.
GSTAT bench allocation order classifies GST appeals by issue type and sets Division Bench first-listing for pending and future matters.
Customs procedure for returned LCL export containers sets seal verification, de-stuffing, incentive recovery, and BTT processing steps.
Delegation of financial, leave and claim-saniting powers reallocates office authority, while reserving higher approvals and compliance controls.
Alternative statutory remedy bars writ interference where GST tax and penalty were paid without contemporaneous protest and goods were released.
Adequate hearing in GST registration cancellation requires fair time to reply, not a hasty order.
Natural justice in assessment proceedings: matter remitted for fresh merits review after no reply was filed to the show cause notice.
GST registration restoration follows payment of outstanding dues where cancellation for non-filing would prejudice revenue interests.
Advance ruling scope limited: documentary sufficiency for SEZ authorised operations falls outside section 97 jurisdiction.
Tariff classification of AAC bricks turns on ceramic character, with heading 6810 preferred over tariff item 69041000.
Input tax credit allowed for concrete VCV tower treated as structural support of plant and machinery, not blocked civil construction.
Transfer pricing adjustment: Bright Line Test rejected, royalty issues treated as covered, and comparable exclusion found factual.
Stamp duty valuation governed reassessment limitation, and the extended period applied because the petitioner's share crossed the threshold.
Reassessment limitation upheld where response time was excluded under section 149 and survey material qualified as an asset.
Peak credit, TDS disallowance and work-in-progress adjustments shaped the tribunal's tax rulings on business receipts.
Treaty benefit for separate capital gains sources allowed; DTAA-exempt share gains cannot be forced into Act-based loss set-off.
TNMM transfer pricing principles reshape comparables, working capital, royalty, services and receivables adjustments in a mixed ITAT ruling.
Deduction for standard-asset provisioning under section 36(1)(viia) allowed where RBI norms are followed and books reflect the provision.
Beneficial leave-encashment exemption amendment applied retrospectively to pending matters, extending the higher ceiling.
Bona fide share transfer to wholly owned subsidiary qualifies for section 47(iv) exemption despite tax benefit.
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