Section 50C and stock-in-trade: deemed sale value depends on whether real estate land was held as business inventory.

Irrevocability of charitable trusts cannot be denied for absent clauses; Form 10AB answer not a specified violation.

Rejection of books and profit estimation: unsupported salary register discrepancies upheld, but arbitrary net profit rate reduced to 3 per cent

Benami transaction definition applied to flats held in others' names; provisional attachment upheld after the 2016 amendment.

Preferential Certificate of Origin rules expanded for India-UK CETA by adding authorised issuing agencies and product coverage.

Certificate of Origin under India-UK CETA now allowed through exporter self-declaration alongside authorised agency issuance.

Speaking and reasoned order required where assessment ignored taxpayer's reply and supporting documents

GST refund on rejected seed sales: tax not payable, retention impermissible, and refund to follow prescribed Form RFD-01 procedure.

GST assessment orders without a DIN were invalidated, and delayed writ relief was entertained subject to partial tax deposit.

Unsigned GST assessment orders are inherently defective; delayed writ relief may be entertained with partial tax deposit and remand.

Ex parte assessment and late fee liability remitted for fresh consideration after conditional deposit and reply to notice.

Rule 86A cannot be used for negative blocking of the electronic credit ledger; blocked credit must be restored.

Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...

Coursera user licences classified as licensing services, not education service, so the exemption was denied.

Restaurant service GST includes packaged drinking water value; 5% rate applies if input tax credit is not availed.

Limitation on rectification orders under Section 154 bars belated amendment and invalidates consequent recovery action.

Transfer pricing comparables excluded for captive software and ITES services due to functional dissimilarity and intangibles.

Search assessments, bogus purchases and telescoping rules shaped the Tribunal's treatment of disallowances, jurisdiction and stock additions.

Software licence payments and year-end provisions: Tribunal treats use-right fees as revenue and rejects double disallowance.

Section 43CA valuation and 10% safe harbour remanded for verification of agreement-date consideration and supporting documents.