Direction to institute an appeal instead of granting substantive relief upheld on review; SLP dismissed

Bail granted by CMM in documentary/electronic evidence case upheld after finding no tampering or flight risk; cancellation dismissed

Assignment of leasehold rights in plot not taxable as service; s.74(1) show-cause notice quashed and writ allowed

Service of GST s.73 show-cause notice without hearing or reply - impugned assessment order set aside; treated as s.74A

Failure to physically serve show-cause and personal hearing notices violated natural justice, orders partially set aside for defective service

Maintainability of writ challenging GST assessment when appeal u/s73 exists - writ dismissed; appeal required; notifications challenge deferred

Cash loans from agriculturist lenders found bona fide; penalties u/s271D/271E deleted; reasonable cause u/s273B

Belated Form 10B filing during assessment proceedings - s.11 exemption sustained where Form 10B furnished during rectification

Disallowance u/s14A/Rule 8D for investments yielding exempt income limited to 1% monthly average; AO to recompute

Corporate debtor liquidation completion and permissibility of dissolution after assets realised u/s 53 and regs; debtor dissolved

Reassessment u/s 148 without mandatory Section 143(2) notice invalid; non e-verification of return not fatal

Claim for penalty immunity u/s270AA based on Form 68 submission; order set aside, AO to reconsider

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

Demonetization cash deposits and RTGS transfers alleged as benami property; s.24(1) "reasons to believe" upheld, appeal dismissed.

Property purchases in another person's name with buyer funding: treated as benami u/s2(9)(A), attachment upheld

Property purchase funded by another's payments, treated as benami u/s2(9)(A); appeal dismissed, attachments including sale proceeds upheld.

Benami property purchase and continued holding after 2016 amendments-provisional attachment upheld; later transfers void under s. 6

Auction purchase funded via alleged lender-whether payments were benami u/s2(9)(D); provisional attachment upheld, appeals dismissed.

Imports under DFCE licences and alleged fraudulent procurement - held valid; customs duty, confiscation and penalties rejected

Seized imported goods provisional release pending adjudication; authority directed to decide application and allow petitioner participation

Customs demand under BIFR-sanctioned Modified Rehabilitation Scheme held covered; omission immaterial, consolidation not an impediment

Conversion of imported vessels to coastal run-customs/CVD liability fixed at original import date; post-conversion recovery demands quashed

Service u/s 153 and declared value u/r 9 challenged; tribunal upholds service and re-valuation, appeal dismissed

Penalties for alleged false export documents u/s114AA, s.158(2) and Reg.12(8) quashed for appellants as unsustainable

Auditor independence breach and participation in corporate management justifies removal u/s144(1)(h) over 2016-18 fee receipts; appeal dismissed

Minority trust beneficiaries' waiver to initiate ss.241-242 company oppression proceedings despite insufficient shareholding upheld, appeal dismissed

NCLT power to rectify share register u/s59 despite pending civil suit over disputed share-transfer documents restored

Private complaint over false statements and repeated default under Companies Act ss. 448/451 quashed; IPC case transferred for trial

CLB power to condone delay in company share-transfer refusal appeals u/s58(3), before s.433 began-rejected

Company bank account freeze tied to ROC "management dispute" marking-defreezing upheld; former directors and bank lacked standing.

Stock-exchange regulatory infractions and improperly constituted Board decision set aside; writ petition maintainable, arbitration objection rejected

AIF trustee debarment for SEBI rule breaches-no investor loss and fund winding-up led to bar treated as expired.

Clients authorising third-party F&O trades despite missing pre/post confirmations; broker not liable for losses, award set aside.

Market regulator prosecution over access to investigation report and inquiry materials; petition allowed, disclosure ordered with limited redactions

Interest on investor refund amounts-whether payable and how computed-clarification allowed before SAT; appeals dismissed with liberty.

Insider trading show-cause notice challenged for being issued by an unauthorised officer and based on pre-judged allegations; quashed.

Scope of CIRP for real estate corporate debtor with project-specific securities; CIRP initiation upheld, moratorium limited to charged projects

Existence of debt from alleged oral loan determines Section 7 CIRP admission - debt found via records, appeal dismissed

Provident fund/EPF and gratuity claims in CIRP: Regulation 12 time-bar rejection quashed, matter remitted for merits

Gratuity and provident fund claim amounts held admitted and ordered paid, with 60-day refiling delay condoned

Arbitral tribunal's jurisdiction over claim after IBC resolution plan approval extinguished u/s 31(1), award set aside

Writ review of administrative determinations under Article 226: court limits supervisory review and upholds sanctions on insolvency professional

FCRA registration rejected over foreign contribution receipt/transfer claims; compounding and lack of notice led to reconsideration ordered

Foreign arbitral award enforcement and execution against affiliated non-signatories after asset diversion; limitation challenge barred; execution partly allowed.

FERA/RBI approval dispute in property transaction re-litigated via Article 226 after civil suit and s.96 appeal; dismissed as res judicata.

Non-resident share allotment tied to importing second-hand machinery upheld; RBI approval valid, FERA claims rejected, appeal dismissed

Penalty for undervalued export proceeds u/s13(1) FEMA-appeal to enhance penalty dismissed as quantum is discretionary.

Seized cash and FEMA contraventions: document-supply and hearing fairness upheld; confiscation and separate penalties sustained, total reduced.

Bid rigging in public tender bids-common IPs, call records and shared EMD led to s.3(3) breach upheld.

WhatsApp user data sharing for advertising and other non-essential purposes-clarification allowed requiring express, revocable opt-in/opt-out consent

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

Alleged misappropriation and fund diversion: whether Section 45 PMLA twin bail conditions satisfied; bail upheld, SLP dismissed

Framing Section 3 PMLA money-laundering charges: prima facie case found, discharge refused and revision dismissed

Scope of 'proceeds of crime' under PMLA requiring scheduled-offence nexus; ED provisional attachments invalidated, interest partly refunded

GST input tax credit fraud using bogus invoices and shell entities, PMLA laundering alleged; bail refusal upheld, probe deadline set.

Provisional attachment of property under PMLA s.5(1) over "reasons to believe" and valuation dispute upheld; appeal dismissed

Salary, booking refund, and advance forfeiture payments challenged as "proceeds of crime"; provisional attachment set aside on evidence

Interest on Deposited Amounts Refunded: entitlement from date of deposit until refund, awarded at 12% p.a.

Contractor's washing, stacking, cleaning and bottling-area tasks held specified work contract, not manpower-supply; penalty quashed

Procurement and supply of goods and gift vouchers held trading; Rule 6 applied and CENVAT credits denied

Services to cooperative society members classified as mutuality, not banking/financial services; service tax demand set aside

Construction and related works by charitable organization for hostels, hospital and agriculture not subject to service tax; penalty set aside

CENVAT credit refunds previously sanctioned cannot be later disallowed; extended limitation for show-cause notices held unjustified

Department's knowledge from representatives' admissions and duty deposit triggering timely demand; rectification limited to patent clerical errors

CENVAT credit on courier licence services reversed before use - demand and penalty under r.15(5) CCR set aside

Valuation of goods cleared to related captive units governed by Rule 8 (cost-plus) upheld; Rules 4/11 demands, time-bar set aside

Clandestine removal of excisable goods found unproven due to lack of corroborative documents and evidence; demand set aside

Admissibility of seized private diary and partner's s.14 statements u/s 36A CE Act; appeal dismissed

Show-cause notice omitting goods Heading/Sub-heading and rate u/s 3/Fourth Schedule invalid; demand quashed and consequential orders set aside

Hourly bulldozer hire: whether charges are transfer of right to use goods - held composite works contract/service, not s.5(E) turnover

Turnover from car audio systems classified as domestically taxed finished goods, not imported components; domestic rate upheld, revision allowed

Compounding u/s89 based on company's written admission and payment equal to tax demand upheld

Delay in suo motu revision of 2011-12 VAT period u/s 64(1)/s.64(3)(c) renders revision arbitrary; order set aside

High-sea sales treatment in tax reassessment upheld; revisional authority reconsidered assessments, court declines writ jurisdiction allowing statutory appeal

Export sales turnover claimed exempt u/s5(1) on H-forms, with revisional refusal to consider them set aside.

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

Heavy earth-moving and construction equipment not "motor vehicles" u/s 2(28); excluded from Gujarat motor tax

Limitation computation for appeal from ex parte order communicated late: appeal timely; ex parte order set aside, remitted

Dishonoured cheques and factual disputes: Section 482 cannot hold mini-trials to quash Section 138 complaints; trials restored

Alleged land sale and possession claims challenging state dispossession denied; sale agreements unregistered, injunction refused

Classification of petitioner as promoter for RBI wilful-defaulter listing - declaration set aside; bank must delist within one month

Existence of legally enforceable debt for issued cheques questioned; convictions set aside and accused acquitted, deposits withdrawable