Advance-ruling jurisdiction excludes completed transactions and cannot affirm tax positions already implemented in statutory returns.

Annual shipping income assessment option challenged alongside separate vessel-wise assessments, with recovery stayed pending writ petition disposal.

Operating lease ownership supports depreciation despite lessee registration, while undecided maintenance-charge grounds require fresh determination.

Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...

Refund adjustment against a subsisting stayed tax demand is unsustainable; the refund must be restored with applicable interest.

Software licensing ancillary services and deemed Indian accrual are assessed under principles governing technical-service income.

Charitable donation refunds need not defeat exemption where no donor benefit arises and funds remain applied charitably.

Transfer-pricing adjustments for project business and intra-group services were remanded for fresh consideration under DRP directions.

Article 8 aircraft-operation exemption excludes independent ground handling and engineering service receipts lacking qualifying airline-pool participa...

Form 26A compliance protects interest expenditure where portal delays are not attributable to the payer and payees have paid tax.

Section 87A rebate covers short-term capital gains tax under the new regime before later special-rate restrictions apply.

Defective penalty notices and bona fide claims can invalidate penalties for disputed tax disallowances and under-reporting.

Specific statutory charge in undisclosed-income penalty notices is essential; an unspecified penalty limb invalidates the proceedings.

Doctrine of mutuality protects member-funded co-operative society surpluses, while timely audited returns avoid late-filing fee.

Transfer under joint development agreements requires enforceable, irrevocable divestment of property rights before capital gains can arise.

Bad-debt write-offs and reconciled contract receipts cannot support revision where assessment records show adequate enquiry.

Binding detention-cum-waiver certificates require compliance, supporting conditional interim release of perishable imported goods despite detention ch...

Food-safety sampling requires FSSAI authorisation, while Customs retains separate powers for revenue, classification and import-compliance purposes.

Restoration jurisdiction permits rehearing after default but cannot decide maintainability or replace the earlier dismissal order.

Mandatory pre-cognizance hearing under BNSS applies to SEBI complaints where the special statute provides no inconsistent procedure.