Revised mutual fund MCR reporting expands scheme categories and data fields from June 2026 onwards.

Entry Inward and Vessel Sail-out Clearance must not depend on physical boarding; risk-based customs boarding remains separate.

Restoration of cancelled GST registration permitted after filing pending returns and compliance with tax obligations

Release of detained perishable goods turns on prima facie ownership and compliance with statutory payment requirements.

Writ jurisdiction and statutory appeal remedy: challenge sent to GSTAT with mandatory pre-deposit and notified timeline.

Retrospective GST registration cancellation requires stated grounds and reasons; unreasoned notice and order were quashed.

Bail condition requiring a security bond upheld as distinct from pre-deposit or bank guarantee, with review held impermissible.

Healthcare composite supply exemption applies to inpatient treatment bundles, while outpatient medicines and excess room rent remain taxable.

Advance ruling jurisdiction is limited to applicant's own supplies, and prior adjudication barred reconsideration of related taxability issues.

Commercial expediency in group funding supports interest deduction and limits corporate guarantee fee attribution.

Special search assessment overrides reassessment where reopening is based solely on third-party search material and no satisfaction note exists

Borrowed satisfaction and invalid scrutiny notice made the reassessment unsustainable and the assessment order was quashed.

Penalty under section 270A requires the exact limb of under-reporting or misreporting to be specified in the notice and order.

Charitable status for a statutory port board upheld; surplus and user charges did not destroy exemption under general public utility.

Third-party search material cannot sustain penalty without corroboration; ITAT deleted misreporting penalties based on disputed electronic records.

Reassessment invalid for want of proper sanction and a genuine reason to believe; delayed cross-objections were not admitted.

Identity, creditworthiness and telescoping upheld as loan additions fall and only reduced interest disallowance survives.

Gratuity, tax deduction and MAT adjustments: Tribunal applies section 40(a)(ia), Ind AS transition rules and book-profit limits.

Explained NRE remittances defeat unexplained investment additions where foreign income and savings are duly evidenced.

Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...