Section 80-IA eligibility, change of opinion, and audit-driven reopening lead to invalid reassessment proceedings

Electronic dispatch determines reassessment notice issuance, requiring Section 148A safeguards when delivery occurs after the statutory transition.

Section 263 revision requires demonstrated error and Revenue prejudice; completed inquiry cannot be reopened merely for deeper verification

Jurisdictional satisfaction and limitation govern cash-acceptance penalties; proceedings under section 271D fail when either requirement is absent.

Avoiding double taxation of reversed bonus provisions, while allowing standard-asset provisions and employee incentives under applicable principles

Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...

Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...

Bona fide computational errors with full disclosure may exclude section 270A penalty, even where returned loss is reduced.

Unascertainable TDR acquisition cost defeats capital gains computation; later deeming rules cannot retrospectively create chargeability

Legal impossibility limits section 234A interest, while reverse indexation may support verified cost estimation for old property capital gains

Separate maintenance agreements support business-income treatment, while replacement-loan interest may remain deductible for let-out property.

Buying agency services remain business income, not technical fees, where procurement support lacks managerial, technical or consultancy character

Registered property transfer fixes capital-gains tax year; absolute ownership governs assessment, with later-year tax credited appropriately

Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...

Slump sale prevents repeat capital-gains taxation when later conveyance registration merely perfects title to transferred undertaking assets

Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...

Fictitious-name benami transactions may justify attachment in the beneficial owner's account when cumulative evidence disproves genuine supply

Sufficient cause limits late filing fees where supplementary cargo declarations reflect genuine bulk measurement and moisture variations

Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...

Duty-free EOU input destruction under intimation attracts no duty; clarificatory amendments apply retrospectively and penalties fail absent suppressio...