Form 26A compliance protects interest expenditure where portal delays are not attributable to the payer and payees have paid tax.

Section 87A rebate covers short-term capital gains tax under the new regime before later special-rate restrictions apply.

Defective penalty notices and bona fide claims can invalidate penalties for disputed tax disallowances and under-reporting.

Specific statutory charge in undisclosed-income penalty notices is essential; an unspecified penalty limb invalidates the proceedings.

Doctrine of mutuality protects member-funded co-operative society surpluses, while timely audited returns avoid late-filing fee.

Transfer under joint development agreements requires enforceable, irrevocable divestment of property rights before capital gains can arise.

Bad-debt write-offs and reconciled contract receipts cannot support revision where assessment records show adequate enquiry.

Binding detention-cum-waiver certificates require compliance, supporting conditional interim release of perishable imported goods despite detention ch...

Food-safety sampling requires FSSAI authorisation, while Customs retains separate powers for revenue, classification and import-compliance purposes.

Restoration jurisdiction permits rehearing after default but cannot decide maintainability or replace the earlier dismissal order.

Mandatory pre-cognizance hearing under BNSS applies to SEBI complaints where the special statute provides no inconsistent procedure.

Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...

CIRP challenges require timely statutory objections, compliant resolution plans, and cannot replace the CoC's commercial valuation assessment.

Suppression of taxable service receipts justified extended limitation and penalty where mandatory returns and records were not furnished.

Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...

High-seas sale proof and conditional exemption compliance determined taxability of imported cars and restoration of tax liability.

PMLA twin bail conditions remained unsatisfied as alleged fund diversion, flight risk, and imminent trial defeated regular bail.

Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...

Principal purpose test curbs treaty shopping under the amended India-Sri Lanka income tax treaty from fiscal year 2027-28.

Tax exemption for statutory pollution-control income applies subject to non-commercial operations, filing, continuity, and compliance.