Quashed tax-evasion penalty removes the basis for wilful evasion prosecution, subject to revival if appellate reversal occurs.

Issue-specific merger preserves unexamined return-processing adjustments, while employee ESOP cross-charges qualify as deductible revenue expenditure.

Revenue expenditure and software royalty principles protect operational marketing costs and cloud-service subscriptions from disallowance.

Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...

Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...

Penalty jurisdiction under the Black Money Act fails where the approving authority imposes it or the assessment year is wrong.

Electronic reassessment notice issuance requires ITBA dispatch, section 148A compliance and sanction from the competent specified authority.

Undisclosed foreign income interest requires source non-disclosure, while advance-tax exemptions and merger limit rectification-based liability challe...

Documented penny-stock share gains cannot be rejected without evidence linking the taxpayer to price manipulation or accommodation entries.

Charitable Medical Relief exemption applies despite insurer payments, while expenditure and tax deduction claims require evidence verification.

Gross profit estimation on rejected books applies a comparable industry rate to declared and undisclosed sales after diary adjustments.

Retail-ready dog and cat feed in 20 kg packs falls under the specific retail-sale tariff classification.

Persuasive value of customs advance rulings supported raisin classification and exemption where statutory certificates remained unrebutted.

Airport security screening outside customs areas remains valid where Customs officers subsequently conduct seizure using prescribed safeguards.

Network-capable facsimile machine classification requires tariff-based analysis, technical proof for reclassification, and limits extended-period dema...

Integral software licences form part of imported hardware value, supporting extended limitation for non-disclosure and undervaluation.

Transferable DFIA licence exemption survives where alleged exporter irregularities and importer fraud remain unproved, defeating extended limitation.

Section 108 statements require section 138B compliance, including examination and cross-examination, before supporting export-related penalties.

Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...

Sequential customs valuation restricts residual methods, while related-party imports can justify rejecting declared transaction values and combined pe...