No estoppel against law: fresh claim on software distribution receipts was entertainable, with royalty taxability remanded for verification.

Political donation deduction under section 80GGC sustained absent proof of refund or direct nexus with benefit.

Depreciation on goodwill and overdue receivables pricing: goodwill deduction allowed, notional interest adjustment deleted in amalgamation dispute.

Benami cash conversion through fake gold sale was rejected; documentary inconsistencies and no prejudice from cross-examination issue.

Benami share transfer principles applied where transferor funded acquisition, retained control, and provisional attachment was restored.

Disclosure of prior PMLA attachment defeats challenge to PBPT provisional attachment, with alternate statutory route upheld.

Alternative statutory remedy limits writ review in anti-dumping findings; merits disputes go to the tribunal

Proportionality limits custodianship revocation under customs rules despite employee misconduct, with penalty sustained for security lapses.

Continuing personal guarantee remains enforceable despite resignation, renewal of facilities, claimed novation, or alleged revocation

CIRP information disclosure permits a resolution professional to seek mall revenue records without deciding ownership or contractual rights.

Res judicata bars collateral attacks on unimplemented resolution plans; belated payment proposals cannot defeat liquidation.

Actual receipt of order-in-original governs appeal limitation; income-tax data alone cannot sustain extended service tax demand.

Promissory note presumption of consideration survives blank-signature and income-tax non-disclosure objections when admissions and attesting evidence ...

IPF income utilisation norms revised for depositories, with 95% to be ploughed back and a 5% expense cap

SEZ courier import automation streamlines manifest filing, validation, X-ray, exit scan and goods registration under integrated customs systems.

SCMTR transitional period extended until June 2026, with electronic filing of complete and correct cargo declarations continuing.

Safe harbour for rough diamonds in SNZs clarified: strict raw-diamond criteria, no deductions, and TDS applies.

Anti-dumping duty and provisional guarantee apply to Glufosinate imports from China PR pending absorption review.

Writ jurisdiction deferred to statutory appeal, with delay condonation and interim protection against recovery

Contractual reimbursement of incremental GST cannot override statutory GST returns, interest, penalty or limitation rules