Leave fare concession TDS during judicial restraint does not trigger employer default consequences for foreign-leg travel payments.

Treaty exemption for foreign salary requires residency and tax-payment verification before relief is granted on merits.

Misreporting penalty requires a specific statutory charge; adopting one of divergent legal views cannot itself constitute misreporting.

Reassessment on specific investigation information survives, but documented unsecured loans cannot be rejected without contrary evidence.

Unexplained bank credits require credit-wise verification; GST turnover differences alone cannot support additions or arbitrary profit estimates.

Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...

Copyrighted database subscriptions are not royalty when users receive only personal access without reproduction or commercial exploitation rights.

Gross profit estimation on accommodation entries fails where recorded transaction profit is taxed and books remain unrejected.

AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...

Compulsorily convertible debentures remain debt until conversion, requiring fresh interest benchmarking; qualifying written-off trade debts remain ded...

Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalti...

Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.

Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.

Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...

Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.

Regulatory fee on resolution plans validly forms part of insolvency resolution process costs and applies prospectively to pending plans.

Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...

Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.

Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.

Anticipatory bail in money-laundering matters may be denied where prima facie evidence, grave allegations and investigative non-cooperation coexist.