Section 87A rebate remains available against short-term capital gains where the relevant law contained no express exclusion.

Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...

Estimated business expenditure for unsupported commission expenses increased after considering the nature and circumstances of commission activities.

Intra-group software licence costs require evidence of actual use, while comparable selection must reflect functional and scale differences.

Reasonable-time limits on duty drawback recovery bar unexplained delayed proceedings where fraud or suppression is not alleged.

Specific LCD tariff classification prevails over end-use based controller classification, requiring fresh determination under Chapter 90.

Provisional release for re-export remains available pending unresolved classification, despite alleged import restrictions on seized goods.

Strict construction of customs exemptions denies ELISA-kit duty concession to separately imported QFT Tube components.

Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...

Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...

Leasehold BOT rights can be liquidated as going-concern assets while preserving landowner rights and end-of-concession transfer obligations.

Contractual development rights may be insolvency assets, but resolution plans cannot override third-party land title or statutory approvals.

Territorial jurisdiction under PMLA may be concurrent, allowing transfer to align money-laundering proceedings with the connected scheduled offence.

Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...

Pan-India service-tax investigation powers extend beyond local limits, while pre-notice consultation remains recommendatory under departmental guidanc...

Documentary proof of service-tax payment governs refund eligibility, while delayed-refund interest runs only after the statutory waiting period.

Specialised agricultural valuation qualifications validly distinguish expertise in land, crop and soil assessment from other professional credentials.

Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.

Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.

Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.