Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...

Prompt Vivad Se Vishwas refunds remain required despite exclusion of statutory refund interest and processing constraints.

Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...

Interim release of seized cash preserved pending tax and title determination, with safeguards preventing prejudice to the claimant.

Late Form 10B filing preserves charitable-trust exemption where the audit report is available before return processing.

Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...

Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...

Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...

Tax-transparent partnership treaty entitlement is assessed partner by partner, while legal-service receipts are not technical-service fees.

Rural agricultural land exclusion shields enhanced acquisition compensation and section 28 interest when the land is not a capital asset.

Trust character follows dominant objects and activities, supporting charitable registration and approval despite incidental religious expenditure.

Scrutiny notice format defects are curable where statutory requirements are met and the taxpayer suffers no prejudice.

Protective additions for alleged commission receipts fail when corresponding substantive additions are deleted and no supporting evidence exists.

Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.

Scrutiny selection reasons need not be disclosed where a specific information notice is issued during assessment proceedings.

Development-rights compensation may not accrue to landholders where contractual rights vest commercially in the developer, preventing double taxation.

Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...

Interim judicial directions on LTC/LFC reimbursements prevented employer TDS default treatment and consequential interest liability.

Real net winnings govern online gaming taxability, preventing gross wallet credits from being treated as taxable income.

TDS credit follows taxable income, preventing a former proprietor from claiming deductions attributable to a successor partnership firm.