Limitation objections must be decided before remand on merits; unresolved limitation issues can determine whether further adjudication is necessary.

Reduced cheque demand after part payments does not invalidate statutory notice where liability and balance are clearly explained

Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...

Taxpayer information sharing authorised for farmer loan waiver beneficiary identification under the Income-tax Act framework.

Non-deduction of tax at source for specified IFSC payments applies only on notified receipts, registration, declaration and reporting compliance.

Anti-dumping duty duration extended for Arylides imports from China, keeping the existing customs protection in force until January 2027.

Customs exemption period extension allows additional time for event-related imported goods on sufficient cause being shown in individual cases.

GST recovery stay requires pre-deposit and undertaking; refund denied despite plea of ignorance of law

Fraud assessment notice timelines treated as directory where no prejudice was shown and statutory remedy remained available

Input tax credit and retrospective supplier cancellation cannot bar claims without proof of genuine supply.

GST Section 74 foundational facts upheld, and writ challenge to the show cause notices was rejected.

Extended GST limitation under Section 74 upheld for suppression in GSTR-3B and non-filing of returns

Assessment order against a deceased assessee is void; fresh proceedings may continue only against properly notified legal heirs.

Direct nexus test for R&D expenditure governed profit deduction for eligible units; Revenue's challenge failed.

Premature writ petition for mandamus fails where penalty risk is only apprehended and unsupported by material.

Dividend stripping on mutual fund units fails absent section 94 conditions and specific statutory authority.

Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.

Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.

Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.

Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...