Duplicate TDS payment and Form 26QB filing: interest sustained on delayed re-deposit, but section 234E late fee deleted

Pecuniary jurisdiction for scrutiny notice under section 143(2) is mandatory; invalid notice vitiated the assessment.

Reassessment invalid where adverse material was not supplied and objections were not meaningfully considered before notice.

Benami transaction proved by unexplained routed credits and cash deposits; provisional attachment sustained and appeals dismissed.

Review jurisdiction and binding precedent support reopening matters after recall of Ganpati Dealcom; delay was condoned.

Conditional provisional release of seized imported goods ordered, while preserving independent adjudication on the merits.

Tariff classification of mandarin concentrate turns on specific headings, with extended limitation rejected for lack of suppression.

Alloy steel wire classification under CTH 7229 upheld, preserving exemption and defeating duty, confiscation, and penalties.

Burden of proof in gold seizure and documentary scrutiny led to remand; limitation objection to notice was rejected.

Statutory travel restriction on a bankrupt upheld; trustee communications treated as compliance measures, not unlawful passport impounding

Section 94 cannot be used to stall confirmed SARFAESI auction recovery proceedings after the sale process is completed.

Personal guarantees and limitation in insolvency proceedings upheld against guarantors despite restructuring and corporate debtor moratorium.

Money-laundering prima facie case upheld as Section 50 statements and seized records supported charge framing and trial.

PMLA provisional attachment upheld for equivalent value property, despite pending predicate-offence challenge and non-arrayment as accused.

PMLA attachment can reach non-accused persons where NBFC-fintech lending structures generate proceeds of crime.

Provisional attachment and proceeds of crime upheld after the Tribunal rejected factual deductions and confirmed reasons to believe.

Contractual compensation and tax liability: Tribunal rejected service tax on damages, dead rent and employee accommodation, confirming only conceded i...

Arbitral award set aside for no evidence and failure to consider a material defence, while limitation objection failed.

Provisional liquidator appointment can defeat Section 138 liability where the director no longer controls the company's bank account.

Presumption under the Negotiable Instruments Act upheld, but suo motu enhancement of default sentence in appeal was set aside.