GST rate reduction profiteering on cinema tickets upheld, with price rollback breach, prospective interest, and no retrospective penalty.

DTAA protection for overseas employment per-diem: non-resident salary from UK assignment was held not taxable in India.

Transfer pricing consistency on ITES, receivables, and imported assets led to relief for the assessee.

Member-credit society deduction upheld for business income and related interest, while section 80P(2)(d) authorities were found irrelevant.

Rectification limitation and fertilizer subsidy character: reassessment order survives DTVSV settlement, and subsidy is capital receipt.

Business income treatment for mandatory fixed-deposit interest secured deduction eligibility for cold chain profits and deleted related additions.

Dominant purpose test preserves section 11 exemption where hall letting remains incidental to charitable education and welfare activities.

Agricultural land outside capital asset treatment leads ITAT to delete capital gains, section 50C, and alleged on-money additions.

Jurisdictional objection barred by delay, while unexplained cash addition survived for lack of supporting cash book entries.

Foreign salary in Sweden not taxable under Black Money Act or India-Sweden DTAA; additions deleted by ITAT.

Foreign asset source of funds dispute remanded for fresh evidence on residential status and investment trail.

Black Money Act limitation turns on notice service; pre-notice foreign information exchange time cannot be excluded from assessment period.

Reversal of CENVAT credit before notice preserves higher duty drawback entitlement for exported netted garments.

Re-export of seized imported goods allowed subject to bond and bank guarantee, without examining seizure allegations.

Material adverse effect and continuing default justified loan recall, Section 7 admission, and fresh limitation from arbitral award.

Misrepresentation of foundational facts vitiates personal guarantor insolvency proceedings under the IBC, with liberty to refile.

Unregistered profit-sharing agreements cannot justify occupation of corporate debtor premises during CIRP; repossession by the Resolution Professional...

Res judicata bars reopening of claims after resolution plan approval, and unconditional plan implementation must proceed without added contingencies.

Bona fide participation in e-auction and value maximization justified setting aside exclusion and ordering a fresh auction.

E-filing limitation under IBC counts from the filing date itself, even after office hours, and delay was condoned.