Written grounds of arrest and fraudulent ITC allegations led to bail refusal in an economic offence probe

GST show cause notice service after registration cancellation requires proper notice and personal hearing before ex parte assessment

Writ jurisdiction barred by efficacious alternate remedy where factual and legal disputes belonged in statutory appeal.

Composite GST assessment for multiple tax periods set aside; separate proceedings required for each assessment year.

Secondment agreements control TDS treatment on expatriate salary reimbursements, and factual examination is required before disallowance.

Reassessment cannot sustain addition on a new issue when the recorded reason for reopening fails

Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...

Make available requirement limits taxation of credit rating and surveillance receipts as technical service income.

Broken period interest on NCD transfer retains interest character and is taxable as income from other sources.

Nexus for interest deduction, deemed transfer of demat shares, and appellate entertainment of fresh tax claims upheld.

Local authority exemption under section 10(20) survives an erroneous return claim; denial based on section 57 was deleted.

Registered sale deed completes transfer for capital gains; same income taxed twice must be adjusted with consequential relief.

Transfer pricing on receivables, CSR-linked donation relief, and treaty refund claims were remanded or deleted in part.

Transfer pricing comparables, unearned revenue and forex loss additions were deleted; interest and fee were sent back for recomputation.

Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...

Foreign travel in Leave Fare Concession disqualifies exemption, exposing employers to TDS default and interest liability.

Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed

Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.

Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.

Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation