Intra-firm stock transfers without taxable supply cannot trigger detention penalties solely for missing e-way bills.

Mandatory seven-day limitation for transit-goods penalty orders renders delayed detention penalties without jurisdiction under Section 129(3).

GST rate-reduction benefits on cinema tickets require commensurate price cuts; raising base prices to retain cum-tax fares breaches anti-profiteering ...

GST rate reduction benefits must lower cum-tax cinema ticket prices despite fare-regulation directions and proposed fares.

Tariff Notes prevail over trade parlance, classifying PTFE braided gland packing as plastic and subjecting it to GST.

Section 10B loss set-off remains available against other undertaking profits despite separate computation of export-profit deductions.

Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business prof...

Reassessment beyond four years fails where recorded reasons produce no addition and full disclosure conditions remain unmet.

Business loss carry-forward fails where intervening returns were not filed, preventing determination of unabsorbed losses for set-off.

Section 263 revision fails where completed inquiry shows no identifiable revenue prejudice from unsecured loans or trade payables.

TDS on cash withdrawals remains the bank's responsibility, and unsupported liens over customer accounts must be released.

Digital advertising and search optimisation costs remain revenue expenditure when they create no capital asset or enduring capital advantage.

Third-party search assessments fail after the statutory cut-off, while unrelated cash-acceptance penalties remain subject to strict limitation.

Interest expenditure linked to interest-bearing advances is deductible against taxable interest income when the borrowing nexus is established.

Consequential cash-receipt penalty fails when the underlying addition is deleted and seized material does not implicate the assessee.

Post-purchase residential reconstruction costs qualify for capital gains exemption when they genuinely improve the acquired house for residence.

Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.

Reassessment of a dissolved firm fails where successor income was already assessed and recorded reasons lacked transaction-specific material.

Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...

Section 87A rebate applies to tax on listed equity short-term capital gains taxed at the special rate.