Hostel leases to students, professionals qualify as exempt residential use under Entry 13, Notification 9/2017; no retrospective withdrawal

No Interest or Penalty on Pre-2020 Profiteering; Rule 133(3)(c) Inapplicable, Compliance Report Directed within Four Months

Second writ petition over show cause notice dismissed as mala fide attempt to delay adjudication; prior cross-examination sufficient

ITC Denial Under Section 74 Set Aside Where Seller Tax Paid and No Purchaser Fraud Proven

Pre-deposit under s.107(6) deemed met as 10% recovered; appeal under s.74 to be heard afresh

Writ against fraudulent ITC proceedings rejected as non-maintainable due to alternative remedy under Section 107 CGST Act

SC upholds relief for employees, rules TDS-deducted staff not assessees in default despite employer's deposit failure, Section 201

Syndicate AOP income taxable in AOP hands under section 2(31), not clubbed with individual members' income

No service PE under Article 5(6) India-Singapore DTAA; vacation days excluded, virtual service PE concept rejected

Quashing plea under Section 528 BNSS/482 CrPC rejected; TDS prosecution under Sections 276B, 278B, 278E to proceed

Revenue's s.260A appeal fails; SC precedents govern s.28(iv), 115JB, and fresh s.56 facts barred from introduction

Section 69A addition on bank fixed deposits remanded; only interest income taxable after verification, not pledged principal

Immovable property declared benami under Section 2(9)(A) PBPT Act; shell company loans, time-barred debts ignored

Section 24 Benami Act notice and attachment upheld; only basic material needed for 'reason to believe' benami role

Benami cash deposits in dummy accounts upheld; ignorance plea rejected; later income-tax surrender under s.148 no defence

Benami case remanded as authority ignored merits, misapplied recalled SC ruling, and skipped section 2(9)(A) analysis

Order set aside for relying on recalled precedent; property not declared benami without proof, right to seek review restored

Order set aside and matter remanded for fresh merits adjudication of 55 properties after recalled Ganpati Dealcom decision

Review plea rejected; show cause notices fail as allegation of importer suppression unproved, no error found in order

Unreasonable 12-15 year delay in finalizing provisional customs assessments: importer gets ad-interim relief against show cause notice

Confiscation quashed as BIS licence valid; missing mark at import held curable, penalties on alloy steel set aside

Multimedia speakers with USB/FM held classifiable under CTH 8518, MRP-based valuation under CTH 8527 rejected

Exemption From Additional Customs Duty on Raw Silk Upheld, Section 3 Fiction Bars Enhancement Despite Amended Notifications

Detention of seized gold chain illegal for missing SCN deadline under Section 110 Customs Act; release ordered conditionally

Section 482 CrPC plea rejected, cognizance upheld as sufficient grounds found to proceed against accused.

Writ for consolidation of DRT, DRAT, NCLT cases under Articles 226/227 dismissed; IBC moratorium sufficient

Deed of Assignment Void Under Section 536(2); Ostensible Ownership Plea Under Section 41 TPA Rejected

Criminal proceedings under Section 148(8) Companies Act quashed due to timely filing, clerical error and limitation bar

Appeal on oppression and mismanagement under Sections 241-242 fails; no relief granted and earlier findings limited

Strict enforcement of NCLT Rules 28 and 63 ordered after 612-day delay in rectifying filing defects

SC upholds SEBI insider trading penalties for selective, undisclosed UPSI under 2015 Regulations; appeal dismissed as factual

Writs against SEBI approval of IPO dismissed; Regulation 6(2) ICDR compliance, disclosures and SEBI oversight upheld

Appeals on SEBI Regulation 43B warrant investments dismissed for breaching August 2023 Circular timelines and disclosures

Arbitration Tribunal Confirms Section 29A Award Deadline, Law Firm Tenure Ends 2025, SEBI Reply Due July 2025

Unregistered research analyst told to refund investors via newspaper notice; SEBI deposit condition set aside, practice allowed

Appeals fail against three-year market and director bans for company benefiting from sham GDR subscription arrangement

Fresh Appeal Permitted on Reconstructed Record in s.42 IBC Limitation Dispute Over Liquidator's Claim Rejection

Covid limitation extension saves s.95 IBC personal guarantor case; matter remanded for CIRP admission and continuation

Appeal Time-Barred Under Section 61(2) IBC: Limitation Runs From Pronouncement Date, Not Communication or Knowledge

IBC section 31 resolution plan overrides infrastructure statute; project rights transferred, contractual and FDI-based objections dismissed with costs

Appeal Fails as Section 7 CIRP Revival Barred After Full Payment of Principal, Agreed and Pendente Lite Interest

Liquidation upheld as 330-day CIRP lapsed; third-party post-liquidation offer and belated Section 12A plea rejected

FERA appeal partly allowed: contravention of Sections 8, 9(1)(f)(i), 14 upheld; penalty reduced to ?9 lakh

Penalty for hawala remittances under Sections 3(d) and 13(1) FEMA upheld, digital evidence and retracted statements accepted

Appeal partly allowed in FEMA Section 6(3)(b) contravention; liability upheld under Sections 42(1), 13(1), penalty reduced

Firm Penalised Under Section 10(6) FEMA for Lapses in Remittance Due Diligence; Penalty Reduced, Deceased Appellant Exonerated

Penalty pre-deposit partly waived, 50% bank guarantee ordered, recovery stayed citing Ketan V Parekh hardship guidelines

Interlocutory appeals on cross-examination denial held not maintainable; natural justice objections kept open for final appeal

Commission findings and order restored; 10.06.2015 notice and DG report valid under Section 48; no second show-cause needed

Patent rights trump competition claims as appeal over FCM injection conduct rejected under Section 3(5) Competition Act

Interest on cartel penalty cannot be levied without a valid Form I demand notice; Reg.3 and Reg.5 control.

Tribunal upholds competition probe into data abuses, confirms privacy as non-price factor, sustains penalty under Sections 4(2)(a)(i) and 4(2)(c)

Notification channelising beach sand exports via designated agent not a trade ban; Section 4 inapplicable, Section 26(2) closure upheld

Competition authority upholds bid-rigging finding in soil-testing tenders; penalties affirmed under Sections 3(3)(c), 3(3)(d) read with 3(1)

SC grants bail in money-laundering case, limits Section 45(1)(ii) PMLA using Article 21, documentary evidence, delayed trial

SLP dismissed; no anticipatory bail in money laundering case as Section 45(1) PMLA conditions not met.

Non-speaking discharge order under PMLA Section 24 set aside; granite quarrying charges upheld at prima facie stage

Properties Upheld as Proceeds of Crime Despite Pre-Offence Purchase; Appellant Fails Section 8(1) PMLA Burden

Pre-arrest bail under PMLA denied as Section 45(1) twin conditions not met for Section 438/482 relief

SAFEMA allows pre-trial auction of mortgaged property under SARFAESI, with surplus kept in FDR for Enforcement Directorate

Healthcare revenue-sharing held non-taxable; no separate management, manpower supply, or coaching services, service tax demand quashed

Service Tax demand on rental income quashed as extended limitation under Section 73 proviso held inapplicable, time-barred

Service tax upheld on works contract for market committee; Krishi Upaj Mandi not Government authority under Notif. 25/2012-ST

SEZ service tax exemption upheld under Section 26 despite procedural lapses in Notification 17/2011-ST conditions

Common CENVAT pool credit allowed for excise duty and service tax payments under Rule 3 CENVAT Credit Rules

Extended limitation under proviso to Section 73(1) fails without proof of suppression in airline ticketing commission dispute

Penalties on co-noticees under Rule 26 dropped after main duty demand and penalty annulled, appeals allowed

Tribunal allows CENVAT credit on lease premium, ISD-marketing, meetings, repainting; extended limitation and penalties held unsustainable under Rule 2(l)

CENVAT credit on railway freight allowed based on receipts, Rule 9(1) documents; sub-rule (fa) held additional only

Excise duty demand quashed as clandestine removal not proved; electricity consumption alone insufficient without corroborative evidence

Excise demand based on pen-drive data quashed for non-compliance with Section 36B; Rule 26 penalties dropped

Petition dismissed; excise duty demand upheld for clandestine yarn removal after stock shortage confirmed by concurrent factual findings

Nil CST on branch transfers allowed with certified Form F; balance taxable turnover payable after verification under Section 6A

KVAT Section 8(f)(iv) cancellation time-barred; Section 25AA(5) retroactive, limits action to suppressed turnover only for compounders

Coffee premix taxed as coffee under Entry C-II-3, not general beverage powder Entry C-II-18(2), assessee succeeds

Penalty under Section 13-A(4) quashed for lack of evidence of unrecorded sale or intent to evade tax

Penalty under s. 48(5) UP VAT Act quashed; suspicion alone cannot prove unrecorded sales or tax evasion

Strict Section 19(11) TN VAT time limit bars delayed input tax credit, buyer can't blame late invoices

Appeals dismissed as not pressed; properties treated as commercial establishments excluded from "assets" under Section 2(ea) Wealth Tax Act

Land loses wealth tax exemption during construction period under Section 2(ea) - exemption only applies after completion

Rental income from land plots cannot be denied based on later verification findings from different assessment year

ITAT recalls ex parte wealth tax orders after representative's death created compelling circumstances under Rule 24

Section 16(1) intimations under Wealth Tax Act constitute orders subject to revision under Section 25

Tribunal Upholds Wealth Tax on Urban Land, Rejects Exclusion Claims

Application for cancellation of bail under Section 439(2) CrPC dismissed as retaliatory, no breach or misuse shown

Tender award upheld as 18% GST applies to human health and social care services; challenge dismissed in public interest

Show cause notice on disputed land status upheld; parties to contest title issues before Collector enquiry

Petitions to quash S.138 NI Act complaints rejected; arbitral award confirms debt, directors liable under S.141

No novation under S.62; security cheques enforceable, S.138 complaints survive; non-executive director spared vicarious liability under S.141

Revisional challenge under Sections 397/401 and 482 CrPC fails in cheque dishonour conviction under NI Act