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

Charitable medical relief survives hospital scale, surplus and premium facilities; retrospective registration cancellation and consequential donation ...

Medical relief remains charitable despite premium hospital operations; statutory enquiry focuses on genuine activities and application of income.

Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...

Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...

Lease deed stamp duty is revenue expenditure when it secures business use, preventing later capitalisation, amortisation, or depreciation claims.

Combined TNMM benchmarking bars separate royalty and GAM adjustments when those costs are embedded in the tested segment's operating base

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.