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.

Standing instructions for demat mutual fund SWP and STP will enable phased unit-based and amount-based automated transactions.

Typographical e-way bill discrepancies without tax evasion warrant only minor penalty, not detention proceedings under Section 129.

Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.

Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.

Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...

Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.

Statutory appellate remedy for GST registration cancellation limits writ jurisdiction despite an unconsidered revocation representation.

Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.

Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective...

Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement re...

Unexplained investment requires reliable evidence; telescoping fails without timing linkage, while fixed-deposit additions exclude maturity accretions...

Minimum alternate tax does not apply to statutory bodies outside the Companies Act, leaving book-profit disallowance challenge unsustainable.