Input tax credit requires proof of actual receipt; penalty challenge failed and statutory appeal remained open.

GST portal fairness requires an online facility for supplementary replies where proceedings are conducted through the Common Portal.

Anti-profiteering scope and remedies: wider inquiry upheld, proceedings survived omitted rules, but interest and penalty were excluded

Foreign exchange gains count as operating income under TNMM; CSR-linked donation deduction and foreign tax credit were also addressed.

Mechanical search approvals and third-party material vitiate assessments; unsupported estimates and cash additions are deleted

Safe harbour for share valuation deleted the addition and supported retrospective application of the curative amendment.

Reassessment jurisdiction beyond three years fails without recorded reasons showing escapement; blanket two-zero cash additions were curtailed

Contractor settlement expense deductible as business revenue; 14A disallowance and treaty-rate DDT claim remitted for fresh consideration

Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration can...

Dividend distribution tax follows treaty rates for non-resident shareholders, with excess tax refundable after recomputation

E-Gazette publication controls import restrictions; consignments arriving before publication remain under the prior regime and are releasable.

Proof of foreign origin and conscious knowledge required to sustain penalty for town seizure of smuggled gold

Related-party customs valuation upheld when competitive bidding showed price independence and inadmissible documents could not prove overvaluation.

Relinquishment of warehoused goods before clearance can extinguish customs duty liability absent any offence under the Customs Act.

Bill of entry correction for inadvertent misclassification may proceed through amendment powers, not only appellate challenge.

Chemical composition evidence must prove restricted-goods classification; penalty fell when test report omitted potassium chloride percentage.

Coal beneficiation and cost audit: wet-process washing may qualify as manufacture, but process-specific evidence remains decisive

PMLA inquiry and attachment can proceed without a predicate FIR; ECIR remains an internal record.

Consistent tariff classification defeats reclassification attempt, and Rule 26 penalties fail without a confiscation finding.

Special Economic Zone notification at Karasur also creates an Approval Committee and deems the zone an Inland Container Depot