Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.

Belated Form 10B filing cannot alone deny charitable trust exemption when substantive conditions for relief are satisfied.

Safe-harbour tolerance protects genuine immovable-property purchases where DVO valuation differs from consideration within the permitted margin.

ESOP cost of acquisition uses perquisite fair market value regardless of whether the benefit was taxed in India.

Rule 8D dissatisfaction requirement limits exempt-income disallowance, while captive-power deductions and qualifying investment allowances receive rec...

Charitable income accumulation rules preserve pre-amendment utilisation rights, preventing summary tax adjustments on debatable statutory claims.

Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposit...

Telescoping of prior-year cash availability supports deletion of unexplained-money additions where family savings and customary gifts remain credible.

Employee benefit provision write-backs depend on earlier deduction treatment, while refund adjustments must first satisfy interest payable.

Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.

Documented Bhutan exports support IGST refund despite missing shipping bills, while procedural penalties remain unjustified.

SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.

Interest on delayed customs-duty refunds rises to 12 per cent where binding precedent applies, without extending the allowed period.

Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...

Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.

IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.

Limitation and bona fide use of personal insolvency process supported rejection of a guarantor's post-auction Section 94 application.

Service-tax classification limits exclude employee reimbursements, deemed sales and logo display, while audit knowledge defeats extended limitation.

CENVAT credit carry-forward permits later-quarter export refunds, while reverse-charge refund limitation runs from actual tax payment.

CENVAT credit supported by invoices and records cannot be denied on uncorroborated statements or limited vehicle-data discrepancies.