Eviction payments for vacant possession qualify as transfer-related capital gains , allowing recomputation of taxable gain.

Section 43B disallowance fails where unpaid GST was not claimed as expenditure or routed through profit and loss account.

Section 54F time limit and section 69 verification issues led to remand for fresh factual examination.

Procedural delay in filing Form 10B cannot defeat a registered trust's expenditure claim; matter remanded for fresh consideration.

Reassessment notice held time-barred where extended reopening threshold was not met and notice was issued after limitation expired.

Transfer pricing comparables and duplicate return processing addition required fresh verification and recomputation before final treatment.

Trust remuneration and repair expenses: ITAT deletes additions, and remands for fresh appellate adjudication after natural justice breach.

Notional partners' capital entries and post-set-up business expenses were held outside section 68 and deductible, respectively.

Double taxation barred for forfeited unsecured loans already offered to tax in a later year, so the section 68 addition was deleted.

Advance tax default must be judged by law in force at payment time, not by later retrospective changes.

Customs valuation of used garments requires comparability proof, while restricted imports without a licence justify proportionate confiscation and pen...

Preferential customs duty benefit protected by valid origin certificates unless statutory verification invalidates them.

Specific IGST entry for plain shaft bearings prevails over general tariff treatment, securing the lower 18% rate.

Continuing guarantee, limitation and proof of default were upheld in personal guarantor insolvency proceedings; bias allegation left open.

Liquidation process reforms tighten creditor control, shorten timelines, and restrict asset sales and filings under updated IBBI regulations.

Bankruptcy process for personal guarantors is amended with new asset-transfer coordination, creditor approval, and circular-notified forms.

Personal guarantor insolvency rules expand asset disclosure, replace forms by circular, and add transfer coordination safeguards.

Voluntary liquidation rules updated with claim deadlines, reasoned rejection of claims, and a new termination framework.

Pre-packaged insolvency filing requirements updated with Board-notified formats and revised document disclosures for applicants.

Information Utilities rules updated to replace schedule forms with Board-notified formats and refine dispute authentication records.