- Vague show cause notice under GST law set aside where audit basis was...
- Retrospective GST registration cancellation requires specific notice and...
- GST appeal delay condoned where the portal blocked late filing, preserving...
- Wilful disobedience in civil contempt requires clear breach; substantial...
- Mechanical GST registration cancellation quashed for non-application of...
- Statutory limitation for GST appeals cannot be extended beyond the...
- Reassessment based on reversed GST cancellation set aside for lack of...
- Search-related reassessment limitation: HC holds the search assessment...
- Condonation of delay in filing Form 10B must be decided on the delay...
- Coordinated investigation and incriminating material: transfer upheld, but...
- Section 263 revision fails where the AO made adequate enquiry and adopted...
- Taxability of contractual receipts follows the accounting method and Form...
- Penalty for non-compliance with notice set aside where adjournments were...
- Transfer pricing comparables excluded after remand failure, with arm's...
- Arm's length pricing of captive power transfers: industrial tariff...
- Plausible explanation for offering income and paying tax led ITAT to...
- Real income and tax credit principles led to deletion of expense...
- Timing mismatch in income recognition requires verification whether...
- Embedded profit in on-money receipts taxed at 10%, with income recognised...
- Surcharge on private discretionary trusts: ITAT applies Finance Act slab...
- Provisional release conditions: bank guarantee for seized goods held...
- Ore-to-concentrate conversion defeats CVD exemption where imported...
- Refund claims filed before final settlement of an exemption dispute are...
- FOB transaction value and export incentives: customs valuation cannot...
- Customs Broker due diligence obligations narrowly construed; revocation...
- Moratorium protection over leased premises bars lessor from recovering...
- Limitation for CIRP based on DRT recovery certificate was not defeated by...
- Insolvency professional misconduct upheld where resolution plan compliance...
- Export proceeds realisation and director liability under FEMA were upheld...
- Proof of import through Bills of Entry failed on inadequate high sea sale...
- Electronic evidence and retracted statements under FEMA upheld, but...
- Expeditious service tax adjudication cannot be defeated by long Call Book...
- Section 9D compliance and corroborative evidence requirements defeated...
- Panchnama and section 9D evidence rules defeat clandestine manufacture...
- Promissory estoppel applied to SEZ octroi exemption, making the State...
- Section 34 review of arbitral award: milestone withholding, contractual...
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