Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.

Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.

Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...

Defective notice format, rejection of books, and unexplained cash deposits were addressed through technical and remand-based tax rulings.

Employee benefit, share premium, ESOP and subsidiary loss claims turn on evidence, valuation and commercial expediency

Charitable trust taxed at normal slab rates where trustees had no income share and public-benefit activities were involved.

Revision under section 263 requires error and prejudice; claimed deductions and losses were upheld on lawful assessment and supporting records.

Jurisdiction transfer under section 127 rendered reassessment void ab initio when the original officer acted without authority.

Specific tariff classification for n-Hexane prevailed over motor spirit treatment, with Chapter 29 classification upheld.

Customs investigation communication cannot replace adjudication; liability must be by show cause notice and final proceedings

Customs valuation based only on NIDB data was held unsustainable, and enhanced duty payment did not bar appeal.

Steamer agent penalty and retained onboard cargo confiscation rejected for lack of mens rea and import character

Zircon sand classified as concentrate, exemption denied, duty upheld, cross-examination challenge rejected, and penalty set aside.

Pre-CIRP security deposit adjustment and finality of an approved resolution plan barred reopening settled claims.

Limited interference with resolution plans where claims remain disputed and contingent; recall of an implemented plan was refused.

Limitation under the Insolvency Code runs from pronouncement, and delay beyond the outer condonable period cannot be excused.

Substantial question of law saves departmental appeal; Barauni terminal facility treated as independent storage and warehousing service.

Industrial policy electricity concession limited to new units; retrospective clarification excluded expanded existing enterprises from Clause 16(a).

Power of attorney complaint in cheque dishonour case upheld; no failure of justice shown, but sentence was reduced.

Case briefing and file management instructions issued to ensure effective Supreme Court matter handling and ASG support.