Principal function test classifies interactive smart display as a monitor, with its dedicated floor stand classified as apparatus-specific equipment

Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...

Prior court decision bars advance ruling on settled classification, and partial rejection prevents separate consideration of related exemption claims

Stamp-duty valuation of amalgamated shares requires current, relevant material; disputed demands may be remanded for fresh adjudication.

Mandatory audit quality controls and Ind AS 109 interest recognition underpin misconduct findings against auditor and audit firm

Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...

Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...

Retrospective operation of registered assignment deeds and production of trust deeds support fresh consideration of insolvency proceedings on merits

Pre-crime business payments are not proceeds of crime; equivalent-value attachment requires proven receipt or diversion of criminal proceeds

Contractual deduction claims cannot evade limitation through writ jurisdiction; disputed monetary recovery belongs in a civil suit.

Anti-evasion computation of royalty, DMF and NMET in sale value upheld; three-year royalty-rate revision limit does not apply

Retrospective sugar exemption restriction upheld, but penalty excluded and interest limited to the lawful reassessment demand

GST Appellate Tribunal remedy preserved after constitution, with limitation protection subject to mandatory pre-deposit and defect removal

Pre-deposit rules after reduced tax demand may avoid duplicate payment, while deficient court fees must be cured before admission.

Statutory appellate remedy and compliance with an unstayed order: goods released subject to bond and local surety

Jurisdictional challenges can sustain writ scrutiny of show-cause notices while enforcement remains restrained pending adjudication.

GST transition under contract clauses shifts additional tax burden to the employer, while escalation disputes proceed through contractual remedies

Year-wise tax assessments required: composite orders invalid, while writ challenges remain maintainable despite appellate dismissal

Section 56(2)(ix) requires advance negotiations for a capital asset and forfeiture; business land-procurement advances therefore escaped taxation

Mandatory pre-notice inquiry under section 148A: bypassing an approved inquiry invalidates reassessment proceedings and requires fresh action.