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- Voluntary GST Payments During Investigation Require Statutory Formalities,...
- Blocked electronic credit cannot fund appellate pre-deposit until Rule 86A...
- Dishonest intention at inception prevents contractual indemnity disputes...
- Input Service Distributor credit supports SEZ units' integrated tax refund...
- Input tax credit eligibility requires prior adjudication; vague notices...
- Monetary thresholds for departmental appeals require interest-only GST...
- Appellate remand powers under GST exclude sending matters back; appellate...
- Statutory Bar on GST Appellate Remand Requires Independent Verification...
- Departmental appeal limitation after call-book recall preserves original...
- Anti-profiteering in regulated housing excluded price-capped LIG/MIG...
- Condonation for revised returns may prevent double taxation when...
- Income-tax prosecution fails when appellate remand removes its factual...
- Transfer-pricing comparability requires functionally similar, uncontrolled...
- Interim protection from outstanding-demand recovery continues while the...
- Capital character of assignment consideration prevents taxation as...
- Make-available condition shields regional support-service receipts from...
- Excess business stock with a proven business nexus remains undisclosed...
- Dematerialised share-sale evidence and banking records defeat unsupported...
- Transfer-pricing treatment of corporate guarantees and convertible loans...
- Characterisation of allotment rights determines whether transfer losses...
- Unconverted FCCDs remain debentures until conversion, so their issue...
- Transfer-pricing benchmarking confines adjustments to...
- Joint development transfer timing and firm-held rental income: effective...
- Section 153D approval requires independent, year-wise scrutiny; mechanical...
- Concurrent factual findings on fictitious imports precluded a substantial...
- Medical relief status protects government-contracted mobile healthcare...
- Charitable registration cancellation requires proof that educational...
- Export incentives under TNMM form operating income, requiring tested-party...
- Third-party search material requires the prescribed assessment route and...
- Food safety testing of imported areca nuts requires examination by the...
- Prospective customs notification amendments cannot bar provisional release...
- Prospective customs exemption amendments cannot govern pre-commencement...
- Show-cause notice limits: courier penalties failed where new allegations,...
- Automotive sensor classification follows objective characteristics and...
- Penalty proportionality in customs undervaluation reduced sanctions where...
- Customs reclassification burden and certified electronic evidence...
- Buyback escrow release does not immunise alleged market fraud, which...
- Personal guarantor insolvency jurisdiction follows the corporate debtor's...
- Pre-existing operational-debt disputes prevent insolvency proceedings from...
- Section 47-A undervaluation threshold: fraudulent intent requirement faces...
- RBI supersession powers over multi-State co-operative banks operate...
- Rebuttable cheque dishonour presumption fails where the complainant cannot...
- Alcohol, whey, motorcycles in crosshairs of US import ban on Canada products
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