Scientific research approval enables eligible donation treatment, subject to annual reporting compliance and donor certificate requirements.

Capital asset transfer under an approved public sector restructuring plan is notified as not regarded as a taxable transfer.

Special Rupee Vostro Accounts enable INR trade settlement and permissible cross-border transactions under consolidated operational instructions.

Natural justice breach from portal-only notice required restoration of the GST appeal for merits adjudication without further pre-deposit.

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.