- Corporate Guarantee Without Consideration Not Taxable Under GST
- Statutory appellate remedy and compliance with an unstayed order: goods...
- Jurisdictional challenges can sustain writ scrutiny of show-cause notices...
- GST transition under contract clauses shifts additional tax burden to the...
- Year-wise tax assessments required: composite orders invalid, while writ...
- Section 56(2)(ix) requires advance negotiations for a capital asset and...
- Mandatory pre-notice inquiry under section 148A: bypassing an approved...
- Reassessment objections require consideration of later material on funding...
- Binding administrative guidance requires consideration in purchase-tax...
- Procedural lapse in Form 56F filing cannot defeat a valid SEZ deduction...
- Sufficient cause and merits-based adjudication guide condonation of...
- Full and true disclosure governs settlement applications; income cannot be...
- Mandatory DRP directions must shape the final assessment; a...
- Development agreements require legal possession or effective enjoyment for...
- Adequate enquiry limits section 263 revision; shareholder funding and...
- Pecuniary jurisdiction for scrutiny notices is mandatory; notice by the...
- Open-access medical and educational activities outweigh an isolated...
- Non-recourse receivables assignment is a sale, not borrowing; alleged...
- Prolonged sterilisation of development rights supports capital-gains...
- Turnover filters and receivables benchmarking reshape software-services...
- Consistent depreciation treatment supports computer peripherals, film...
- Charitable medical relief survives hospital scale, surplus and premium...
- Medical relief remains charitable despite premium hospital operations;...
- Additional evidence in transfer pricing dispute leads to fresh...
- Category II AIF pass-through taxation preserves non-business income...
- Lease deed stamp duty is revenue expenditure when it secures business use,...
- Combined TNMM benchmarking bars separate royalty and GAM adjustments when...
- Reasonable cause limits transfer-pricing penalties, while appellate...
- Statutory admission screening limits respondent intervention, deferring...
- Mutual fund maturity rules require proper rollover, redemption,...
- Interest forms part of financial debt when acknowledged through conduct,...
- Mistaken tax payments and unjust enrichment: reversing the burden to...
- Threshold exemption excludes exempt services, while stamp-paper purchases...
- Consignment notes by substance, not label, can bring individual truck...
- Limitation objections must be decided before remand on merits; unresolved...
- Reduced cheque demand after part payments does not invalidate statutory...
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