Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...

Restoration of GST registration appeal ensures merits consideration after limitation-based dismissal is set aside under binding precedent.

GST registration cancellation for prolonged return default may operate during default, while time-barred appeals cannot be revived through writs.

Road-access annuity exemption excludes deferred payments that constitute consideration for taxable road works-contract services under concession arran...

Uncomputed GST liability for transporter supports regular bail in alleged clandestine goods transportation without invoices and e-way bills.

Classification of Psyllium seeds as dried goods denies fresh-produce exemption and results in GST liability.

Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...

Sufficient cause for departmental delay justified condonation and enabled the Revenue's income-tax appeal to proceed for admission.

Transfer-pricing method selection remains factual where TNMM is rule-compliant, leaving no substantial question of law for review.

Reopening after four years fails where audit objections merely trigger re-examination of records already assessed without fresh tangible material.

TDS credit for actual deduction cannot be denied solely because the deductor failed to deposit or report tax.

Depreciation on acquired brand-name and distribution rights is allowable as business or commercial intangible assets under Section 32.

Ind AS and ICDS tax computation principles prevent taxation of notional income and unsupported double disallowances.

Capital gains on transferable development rights apply where surrendered land provides an ascertainable acquisition cost for the rights.

Dividend distribution tax treaty-rate claims await Supreme Court guidance before fresh adjudication of India-Netherlands DTAA applicability.

Reasoned adjudication of reassessment jurisdictional objections must precede merits review where foundational defects may invalidate the reassessment.

Concessional corporate tax rate applies despite an incorrect return provision reference where turnover eligibility is otherwise satisfied.

Faceless reassessment jurisdiction remains valid, while ex parte additions require fresh appellate review where natural justice demands hearing.

Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...

Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...