Defective GST cancellation notice violates natural justice, restoring registration and allowing fresh proceedings in law

Legal heirs can face fresh GST adjudication after death of taxable person, limited to inherited estate.

Personal hearing and remand directions require adjudication on the original notice; a second notice was overreaching.

Input tax credit reconciliation: import and SEZ credits could not be denied solely on GSTR-3B versus GSTR-2A mismatch.

Reassessment against a struck-off company is void: notice to a non-existent entity cannot sustain jurisdiction

Change of opinion bars reassessment where audit objections revisit depreciation, goodwill, CSR donations and discount provisions.

Intra-city case transfer without hearing validates transferee officer's jurisdiction and preserves assessment notices already issued

Minimum one-acre housing project rule bars clubbing separate residential land for deduction under section 80IB(10)

Residential house exemption and stamp duty tolerance band applied liberally despite COVID-related construction delay

Late loss return bars carry forward of short-term capital loss; subsequent-year set off denied under filing rule

Year-specific satisfaction note required for section 153C jurisdiction; common mechanical note vitiated assessment where seized material lacked nexus

Consistency in assessee's own case defeats notional interest addition on subsidiary loans; settled view was followed

Unexplained investment in property: banking trail and parent-funded payment defeated section 69 addition despite no gift deed.

Surrendered business income cannot be taxed as unexplained income absent an independent source; business treatment affirmed.

Under-reporting penalty for depreciation disallowance fails where a charitable trust's income remains nil and no tax is payable

Make available test under India-UK DTAA: managerial business support services were not fees for technical services

Convertible debentures remain debt until conversion, and pre-conversion interest plus receivable adjustments need fresh transfer pricing review.

Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.

Revenue expenditure and business deduction claims upheld for IPL franchise, website, club and employee costs

Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...