FEMA compliance turns on valid approval, substantive escrow arrangements, officer due diligence, and residential status for repatriation duties.

Examination-related service exemption covers integral services provided to schools, defeating tax demand, extended limitation and penalties.

Agreement to tolerate an act requires a separate contract, so retained insurance premiums escape service tax.

Vicarious cheque dishonour liability cannot arise from family ties where the accused neither drew nor maintained the account.

Customs tariff values for edible oils, metals and areca nuts are revised through substituted valuation tables effective August 2026.

Customs handling authorisation expands to Umarwada, Ankleshwar, Bharuch for unloading imports and loading export goods at an Inland Container Depot.

Anti-dumping duty on untreated fumed silica imports from China PR remains effective until February 2027, subject to earlier change.

Export bonded trucking renewal permits sealed road transshipment of air cargo, subject to bond accountability and customs transit conditions.

Customs cargo custody at Kamarajar Port is assigned to the designated container freight station for import and export handling.

Customs Area declaration permits the Container Freight Station to handle imported container cargo and export cargo under prescribed procedures.

Post-award interim protection remains available to unsuccessful arbitral parties, subject to a higher threshold for exceptional relief.

Regular bail in alleged fraudulent input tax credit matters granted where evidence was documentary and trial safeguards addressed risks.

GST portal-only service remains invalid, restoring ex parte proceedings and preventing appeal limitation from commencing without effective service.

Transitional CENVAT credit cannot be reassessed under CGST proceedings, while eligible cess and VAT stock credits remain transitionable.

Additional input tax credit must reduce flat prices; pending anti-profiteering proceedings continue despite future-request restrictions or unstayed co...

Internal comparable pricing for captive power transfers prevails where same-unit market purchases provide the most reliable arm's-length benchmark.

Head office expenditure limits require factual scrutiny, while branch-to-branch interest remains outside Indian withholding tax provisions.

Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).

Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.

Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.