Benefit test cannot justify nil ALP for franchise and intra-group services; TP additions were deleted, comparables partly revised.

Clubbing spouse's derivative trading loss from gifted funds was held eligible for set-off, subject to quantum verification.

Transfer pricing comparables, depreciation adjustment, and AE-only adjustments shaped tax outcome under scrutiny-assessment jurisdiction rules

Functional comparability under TNMM: routine HR captive services are not KPO, and arbitrary comparables were rejected.

Reassessment after return processing and penny stock LTCG additions fail without specific evidence linking the assessee to accommodation entries

AIFTA preferential duty dispute over regional value content triggers interim restraint on final adjudication pending further steps

Limitation for customs demand confined recovery period, while suppression findings revived penalty and required stock-based recomputation.

Alternate statutory remedy bars writ challenge to customs adjudication after expiry of appeal time despite natural justice objections

Condonation of delay in a confiscation appeal was granted where refusal would leave the appellant remediless.

Immediate suspension of Customs Cargo Service Provider approval needs a pending or contemplated inquiry under HCCAR.

Tariff classification of imported rough blocks turns on test reports of the same consignments, not other importers' samples.

IBC limitation is jurisdictional: defective appeals cannot be cured after the statutory outer limit expires

Article 226 territorial jurisdiction fails where IBC proceedings against a guarantor are tied to the corporate debtor's registered office.

Reverse onus in cheque dishonour cases favours the holder once signature is admitted; stop payment alone does not defeat liability.

GST registration cannot be used to bypass prior state-wise non-compliance; denial upheld where returns were not filed.

Bona fide purchaser protection: input tax credit cannot be denied merely because the supplier failed to remit tax.

System-based e-scheduling for cargo examination streamlines import clearances through ICEGATE with automated notifications and controlled rescheduling...

Mandatory re-assessment before customs refund claims must be routed through ICEGATE 2.0's Re-assessment cum Refund module.

Compulsory scrutiny selection rules set for FY 2026-27, covering survey, search, reopening, exemption, and tax-evasion cases.

NOP-INR position relief for swap exposures from FCNR(B), ECB and OFCB, subject to compliance with existing circular requirements.