Continuing new tax regime option remains effective despite an incorrect first-year declaration in a later return.

Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...

Section 87A rebate on short-term capital gains remains available for eligible taxpayers under the unamended law for AY 2024-25.

Supplier tax payment remains a valid condition for Input Tax Credit, despite a purchasing dealer's asserted bona fides.

Arm's length sales commission and working-capital adjustment supported deletion of separate transfer-pricing adjustments for intra-group transactions.

Share capital credits supported by primary evidence cannot be added merely on suspicion or untested adverse statements.

Fabric classification requires evidence before concessional customs exemption can be denied through reclassification as bleached and dyed goods.

Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...

Company-name rectification may follow government action on information from an aggrieved company where registered names are confusingly similar.

Insolvency moratorium protects only the corporate debtor, allowing consumer proceedings to continue against unprotected directors and promoters.

Email service in insolvency proceedings supports ex parte orders where delayed recall lacks sufficient cause or evidence of fraud.

Recognised professional-course coaching qualifies for service-tax exemption despite being an initial or intermediate stage of education.

Statutory limits on Facilitation Council membership can render an arbitral award void and permit exceptional writ review.

Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...

SEZ area de-notification reduces the notified Information Technology zone at Pallipuram, leaving a revised notified area.

SEZ de-notification rescinds the IT and IT-enabled services zone notification while preserving prior actions and omissions.

Form ITR-BN governs block-period returns after covered searches, requiring prescribed verification and treatment of provisional income.

Digital Section 49 warehousing enables online applications, query responses, status tracking and renewable storage-period extensions through ICEGATE.

Independent application of mind in show cause notices required quashing AI-generated notice and consequential proceedings.

Mandatory penalty-order timelines for detained goods require strict compliance, making delayed orders vulnerable to being quashed.