Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.

Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification

Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...

Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.

Bogus purchase additions limited to profit element where sales, stock records and banking trail remained undisputed.

Seconded employee salary reimbursement was not FTS where the Indian company exercised exclusive control and supervision.

Transfer pricing comparability turns on core auto component classification and functional similarity in manufacturing segment exclusions.

Section 80G approval cannot be denied for religious objects alone without testing the five per cent threshold

Post-three-year reassessment needs higher-authority sanction; defective approval voided the notice and consequent assessment under tax law.

PAN regularisation and seller tax payment defeated the short-deduction TDS demand on property purchase.

Clean slate protection under IBC bars continuation of MPID attachment after resolution plan approval and quashes notice

Interlocutory reconsideration of Resolution Professional approval leaves no final rights and warrants no interference at this stage.

Completeness of personal guarantor insolvency applications under Section 95(4)(a) cannot be challenged for the first time on appeal

Writ jurisdiction over private bank compliance refusals upheld where foreign exchange processing raised public law and sanctions concerns

Residence in India under FEMA: business visa holders staying over 182 days were treated as residents, defeating confiscation.

Liquidated damages for delayed delivery are not taxable as consideration for tolerating breach under declared service rules

Mediclaim reimbursement cannot be deducted from motor accident compensation when contractual and statutory benefits cover distinct losses.

Universal e-seal readers enable ICEGATE-based export verification and automated clearance processes at New Mangalore Port.

Compulsory registration for standalone hard disk drives now applies, while USB external drives remain under existing provisions.

Highly Specialized Equipment exemption expands under compulsory registration rules for low-volume, large or high-power equipment.