Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...

Make available requirement limits taxation of credit rating and surveillance receipts as technical service income.

Broken period interest on NCD transfer retains interest character and is taxable as income from other sources.

Nexus for interest deduction, deemed transfer of demat shares, and appellate entertainment of fresh tax claims upheld.

Local authority exemption under section 10(20) survives an erroneous return claim; denial based on section 57 was deleted.

Registered sale deed completes transfer for capital gains; same income taxed twice must be adjusted with consequential relief.

Transfer pricing on receivables, CSR-linked donation relief, and treaty refund claims were remanded or deleted in part.

Transfer pricing comparables, unearned revenue and forex loss additions were deleted; interest and fee were sent back for recomputation.

Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...

Foreign travel in Leave Fare Concession disqualifies exemption, exposing employers to TDS default and interest liability.

Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed

Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.

Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.

Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation

Forum non conveniens bars merits hearing where a common adjudication order should go before a single bench.

Abatement on death of appellant requires legal representative's application to continue proceedings under prescribed procedure

IGST refund limitation runs from clarification of refund authority; COVID-19 extension kept claims within time

Reverse charge on mining royalty fails where bill withholdings are not royalty and limitation lacks corroboration.

Statutory presumptions in cheque dishonour cases survive absent probable rebuttal; revisional interference remains limited on concurrent findings.

Tariff values for edible oils, brass scrap, gold, silver and areca nuts updated for customs assessment.