Section 61(2) of the Insolvency and Bankruptcy Code imposes a 30-day appeal limitation period and permits condonation for only a further 15 days. Where a tribunal's e-filing system prevents timely bona fide filing through OTP-delivery or backend failures, the unavailable period may be excluded rather than treated as delay attributable to the appellant. The first bona fide filing attempt may be treated as the presentation date, applying actus curiae neminem gravabit and the principle reflected in Order VII Rule 6 CPC. This approach is confined to failures unconnected with negligence, laches, ignorance of law, or appellant fault.

Territorial jurisdiction under Article 226(2) arises where material and integral facts forming part of the cause of action occur within the court's territorial limits. A Central Government direction to investigate a company's affairs necessarily requires examination of its registered or head office at Ranchi, described as the repository and fulcrum of the investigation. That location supplies part of the cause of action, enabling the writ petition to be entertained and defeating the preliminary objection to maintainability.

Section 128 of the Customs Act confines the Commissioner (Appeals)' jurisdiction to appeals by persons aggrieved by orders of subordinate customs officers. A terminal operator that neither filed nor was joined as a party to an importer's appeal cannot be directed to implement a detention and demurrage waiver certificate or refund demurrage. Customs communications recording a recommended waiver and waiver granted by a CFS do not expand appellate jurisdiction over the non-appellant operator. Such directions exceed the Commissioner (Appeals)' statutory authority.

Declared transaction value remains the primary customs valuation basis under section 14. Rules 3 and 12 permit rejection only where stated reasonable grounds create doubt as to the truth or accuracy of the declared value; any redetermination must then proceed sequentially under Rules 4 to 9. Market inquiries or reverse calculations from retail prices cannot substitute that process. Bank-remitted invoice payments, absent proof of extra consideration or misdeclaration, support the declared value. Differential duty paid for provisional release does not constitute acceptance of enhancement. Without lawful undervaluation, confiscation, redemption fine and penalty lack foundation.

Revocation of a Customs Broker licence under the Customs Brokers Licensing Regulations, 2018 requires an established regulatory failure or misconduct, not apprehension of future conduct. A valid importer authorisation satisfied the authorisation requirement, while reliance on importer-supplied Bill of Entry and BIS documents did not show lack of due diligence where a brand discrepancy was detectable only on physical examination. Verified IEC, GST, UDYAM and PAN records met KYC obligations. Participation in examination, seizure, search and hearing proceedings negated non-cooperation allegations. No breach of the cited obligations was established, leaving revocation, security forfeiture and penalty without legal basis.

Anti-dumping duty on castings for wind-operated electricity generators extends to castings imported in raw, finished or sub-assembled form, including castings incorporated into a sub-assembly, equipment or component. The levy is confined to the castings contained in imported gear boxes and does not apply to the gear boxes as complete units. Assessments of identical imports support component-wise levy limited to the covered castings.

Article 226 jurisdiction ordinarily should not be invoked when the Customs Act provides an efficacious appellate remedy, particularly where the challenge requires assessment of disputed facts and merits. The mandatory pre-deposit required for entertaining a customs appeal cannot be bypassed merely on financial-hardship grounds. Objections relating to cross-examination, evidentiary value and retraction of statements, confiscation, and penalty require determination by the statutory appellate forum. The available appellate remedy must therefore be pursued, with all merits issues remaining open for independent consideration.

Voluntary deposits made during a customs investigation may be appropriated towards admitted differential duty, including liability relating to imports outside the limitation period, where the taxpayer requested the adjustment and neither the payment nor its stated purpose was retracted or contradicted. Such appropriation is distinguished from a fresh demand or recovery proceeding under the Customs Act and therefore does not enforce a time-barred demand. Judicial review of a Settlement Commission's factual findings remains limited absent jurisdictional error, breach of natural justice, manifest legal error, or lack of evidentiary support.

Mortgagee banks that know of pending benami adjudication may seek to be added before the Adjudicating Authority; recorded service and absence of prejudice undermine a claim of denied notice or hearing. Benami attachment serves confiscation rather than debt recovery, so a secured creditor's SARFAESI priority does not displace an attachment confirmed over benami property. A mortgage created to defeat confiscation is void, as creditor priority over such property could facilitate evasion through subsequent security interests. The bank must first enforce other securities supplied by the borrower and guarantors and may use the statutory claims mechanism for unrecovered dues.

Rule 10CA(7) requires the arm's length price to be determined by the arithmetical mean where the prescribed comparable-based method applies. The notified tolerance is one per cent only for qualifying wholesale trading in goods and three per cent for all other transactions. Sub-licensing constitutes a service rather than wholesale trading in goods, particularly where the required inventory-related conditions are not met. Consequently, where the variation between the actual transaction price and the arithmetical mean falls within the applicable three per cent range, the actual price is deemed to be the arm's length price and no transfer-pricing adjustment is warranted.

Intra-group management and IT support charges require a verifiable arm's length price analysis based on debit notes, allocation keys, allocation workings and supporting evidence; the determination requires fresh examination. Benchmarking of imported and manufactured finished-goods transactions must rely on reliable comparable data and substantiated segmental results. Where manufacturing operations, capacity constraints, imported procurement and fixed customer prices make separate segment benchmarking unreliable, the interlinked transactions require entity-level benchmarking under an appropriate transfer-pricing method. Agronomy expenditure remains allowable as revenue expenditure, consistently with earlier accepted decisions.

Management and technical fees paid to an associated enterprise cannot be assigned a nil arm's length price where evidence establishes that intra-group services were received and costs were allocated reasonably on a cost-to-cost basis. The benefit test does not require immediate measurable results, and transfer-pricing authorities cannot substitute their business judgment for commercial expediency; the related adjustment was deleted. Interest on outstanding associated-enterprise trade receivables must be recomputed at LIBOR plus 200 basis points after allowing a 60-day credit period.

Section 12AB registration concerns an institution's charitable objects and the genuineness of its activities, not year-specific assessment objections concerning expenditure, income application or accounting. Overseas professional training reimbursements serving healthcare in India do not by themselves constitute charitable activity outside India. Unresolved regulatory-compliance allegations do not independently establish non-genuine activities. Medical-relief institutions may charge fees and retain reinvested operating surpluses where resources support facilities, research, education and free or concessional treatment. Retrospective cancellation requires cogent material of non-genuine activities or departure from charitable objects; corresponding section 80G refusal requires an independent statutory basis.

Section 12A renewal must be assessed by the competent authority on the charitable character of the objects and the genuineness of activities. A subsisting determination that an earlier cancellation lacked jurisdiction, combined with the absence of a transfer order under Section 127, prevents rejection of renewal on the same search material. For an institution operating a school, alleged diversion of funds and Section 13 violations concern exemption eligibility and require assessment-stage examination rather than registration renewal. Rule 17A(g) limits relevant accounts to the prescribed immediately preceding period. Renewal and consequential Section 80G approval follow where the prescribed registration inquiry is satisfied.

Fresh Form 10AB applications for registration may be maintained where an earlier application was rejected solely for belated filing, even if that rejection was not appealed. Registration requires satisfaction as to the genuineness of the trust's activities and compliance with material legal requirements. No statutory bar treats a subsequent application as non-est or as a collateral challenge to the earlier rejection. Any registration granted on a fresh application operates only from its filing date. CBDT guidance permits fresh applications after delay-based rejection, and the proviso to section 12A(1)(ac) permits condonation where reasonable cause exists.

Employees' EPF and ESI contributions remain deductible under Section 36(1)(va) where a one-day remittance delay results solely from verified EPFO portal unavailability during Aadhaar seeding and payment-gateway glitches. Timely filing of the monthly electronic return and scheduling of payment support the taxpayer's bona fide compliance. Where the payment is debited on the following morning because of external technical disruption, corroborated by contemporaneous EPFO relief, the remittance is treated as made within the prescribed due date. Deduction for the employees' contributions is consequently available.

Processing under section 143(1) should take account of a revised tax audit report and corresponding revised return available before CPC processing; filing the report after the prescribed due date alone does not justify disregarding it. Form 26A can establish deemed tax deduction and payment where the resident payee has filed its return, preventing disallowance under section 40(a)(ia). A further disallowance cannot duplicate expenditure already disallowed under section 43B(da). Remand under Rule 46A(3) is unnecessary unless fresh additional evidence is admitted by the appellate authority.

Reassessment beyond four years after a completed scrutiny assessment requires the additional jurisdictional condition under the first proviso to Section 147: failure by the assessee to disclose fully and truly all material facts necessary for assessment. Later information suggesting income escapement is insufficient unless the recorded reasons identify a withheld primary fact and link that failure to the alleged escapement. Where transactions were disclosed during original scrutiny, jurisdiction must stand or fail solely on contemporaneously recorded reasons; later supplementation cannot cure defects. The Section 148 notice and reassessment were quashed for want of jurisdiction.

Reassessment jurisdiction requires tangible material with a live nexus to income that escaped assessment in the relevant assessment year. A loan received in a preceding year could not justify reopening for a year involving only repayments, so the reopening lacked jurisdiction. Loan receipts, repayments and interest payments routed through banking channels and recorded in books and returns could not be treated as unexplained money absent corroborative material that the loan was fictitious or represented undisclosed funds. The deletion of the addition was sustained.

For AY 2019-20, an option for deemed application of charitable income under clause (2) of Explanation 1 to section 11(1) could be exercised by filing Form No. 9A before expiry of the time allowed under section 139(1), including an extended return-filing due date. The requirement to furnish the option at least two months before that due date applied only from AY 2023-24. Statutory accumulation of up to 15% under section 11(1)(a) operates independently of Form No. 9A and is available where the amount remains within the prescribed limit. Both reliefs remain subject to the other conditions for exemption under section 11.