Omission of export refund restriction applies to pending claims where no saving clause preserves the former rule.

Work order payment claims require verification and a reasoned decision by the competent authority within the prescribed period.

Provisional bank attachment expires automatically after one year, requiring account de-freezing unless a valid fresh attachment order is served.

Binding prior determinations bar fresh tax notices on identical settled allegations despite a pending review process.

Refund of unutilised input tax credit requires reasoned consideration of manufacturing status, evidence and prior refund claims.

GST on online gaming actionable claims remains valid, with pending notices governed by the applicable valuation framework.

Change of opinion bars reassessment, while co-operative bank interest qualifies for deduction available to co-operative societies.

Business-linked deposit interest qualifies for statutory deduction, while investment expenditure disallowance cannot exceed exempt income earned.

NRE account remittances through banking channels cannot justify unexplained investment or cash-credit additions when non-resident status is undisputed.

Erroneous factual premise for reassessment invalidates reopening where the alleged payment was only an opening ledger balance.

Educational trust exemption defeats reassessment where post-disallowance application of income still exceeds the statutory utilisation requirement.

Property-tax exemption requires Section 12A registration of the specific educational institution claiming the municipal tax benefit.

Benami ownership requires proof of consideration and beneficial ownership, with cross-examination required for retracted foundational statements.

Provisional attachment requires evidence of alienation risk; prior Income Tax Department custody made attachment unsustainable.

Benami share ownership established by routed consideration, but freezing shares outside identified attachment proceedings was invalid.

Benami property attachment requires verified funding, control, and transaction evidence; incomplete investigation led to remand for reinvestigation.

Benami claim bar cannot reject a joint family property plaint unless pleadings plainly disclose a statutory benami transaction.

Benami routing through RTGS credits sustained attachment where alleged gold sales lacked independent evidence and cross-examination caused no prejudice.

Monetary thresholds for departmental appeals restrict low-tax-effect litigation, while unexplained delay can prevent appellate consideration.

Customs classification of imported girls' garments remained subject to the Tribunal's determination after delayed appeals failed on merits.

SEIS claim disposal directions were complied with; challenges to the subsequent decision remain independently available in law.

Contempt jurisdiction enforces judicial directions, requiring video-recorded personal hearings while leaving administrative notice challenges to separate remedies.

Export documentation lapses cannot defeat IGST refunds or sustain penalties when reliable records establish export and tax payment.

SAFTA origin certification and transaction value prevail where tariff discrepancies and NIDB comparisons lack statutory or evidentiary support.

Locus standi in winding-up proceedings bars a former director's individual appeal after the issue attained finality.

Order XXXIX Rule 3 compliance sustained interim protection and permitted civil recovery proceedings alongside continued SFIO investigation into provident-fund defalcation.

Foreign judgment enforcement supports interim asset disclosure and restraints without prior re-adjudication where jurisdiction remains unrebutted.

Unpaid security-service claims may be submitted for consideration through the ongoing corporate insolvency resolution process.

Director standing and civil court jurisdiction shape interim relief in corporate governance and oppression disputes.

Article 227 supervision cannot pre-empt Tribunal jurisdiction objections; execution stay must be sought in pending civil appeals.

Void securities cannot be transferred after acceptance of a regulatory invalidation order, and inconsistent conduct is precluded.

Statutory complaint requirement bars cognizance on police reports, while FIRs lacking cheating ingredients warrant partial quashing.

Alternative remedies for broker-share disputes bar writ jurisdiction where contractual arbitration and exchange grievance mechanisms remain uninvoked.

Suspension of securities-law sentences continues pending appeal, with deposit deadline extended and surrender deferred for one month.

Suspension of securities-law sentences pending appeal may follow arguable issues on prosecution, penalties, fines, and directorial status.

Subsidiary status requires statutory shareholding or board-control conditions; financial support and business arrangements alone cannot establish the relationship.

Limitation in personal guarantor insolvency bars stale Section 94 filings and permits threshold rejection without a Resolution Professional.

Corporate criminal liability under IBC Section 32A remained unresolved as the special leave petition was dismissed without further reasoning.

Fraud classification orders remain valid when audit findings are adopted and affected parties receive a meaningful opportunity to respond.

Resolution plan distributions remained enforceable because the pending Supreme Court challenge carried no stay on redistribution directions.

Insolvency jurisdiction covers directions requiring suspended directors to assist in identifying and recovering leased corporate debtor assets.

Insolvency professional replacement remains Committee of Creditors-controlled absent exceptional circumstances demonstrating grounds for tribunal intervention.

Proof of actual software receipt is required for foreign-exchange remittances; authorised company officers remain liable without due diligence.

Foreign-exchange compliance breaches in share transfers and escrow security arrangements sustained, while chairman's residential-status charge failed.

Company officer liability for neglected export-proceeds compliance retained, while monetary penalty was reduced to the pre-deposit.

Current account treatment for definite tournament services removes most foreign-exchange contraventions, but excess remittance and delayed repatriation remain liable.

Statutory penalty ceilings preserve adjudicatory discretion; enhancement requires proof that the imposed penalty was improperly or disproportionately low.

Mandatory pre-prosecution notice and speedy trial rights require termination where cognizance lacks compliance and prosecutorial delay persists.

Exclusive supply and customer incentive arrangements require evidence of actual foreclosure, denied access, or competitive harm before infringing competition law.

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

Merger control disclosure and finality: composite transactions need full notice, but approved combinations cannot be reopened without statutory power.

Prima facie antitrust screening requires concrete evidence; regulated pricing and disclosed tender preferences did not establish abuse of dominance.

Tacit cartel participation and partner liability upheld where repeated coordination emails, not dissociation, proved competition law breach.

Prima facie abuse of dominance requires material showing likely competitive harm; co-location allegations did not justify investigation.

Special Court cognizance is mandatory before scheduled-offence committal, protecting a substantially concluded trial and speedy-trial rights.

PMLA twin conditions for regular bail remain unmet where digital evidence and an unresolved money trail indicate laundering.

Bona fide purchaser claims over attached plots require proof of payment, valid transactions, and absence of collusion.

Provisional attachment powers require reason to believe property represents proceeds of crime; special leave petitions were dismissed.

Article 226 judicial review permits challenge to an ECIR and consequential money-laundering action despite its internal administrative character.

Closure report jurisdiction rests with the Trial Court, while concluded Special Court proceedings do not automatically obstruct investigation or trial.

Service tax classification distinguishes copyright transfers from taxable services and requires consideration for a qualifying underlying activity.

Service tax valuation limits exclude pure reimbursements, deemed sales and documented goods supplied with services.

CENVAT credit refund timing and reverse-charge tax payment date remain central as Third Member resolves sanction versus remand.

Proof of delivery for speed-post service determines limitation, rendering the assessee's appeal timely.

Reverse-charge and extended limitation demands fail without proof of statutory conditions, taxable services, or intent to evade tax.

VCES declaration rejection is appealable, with connected pre-declaration payments requiring verification and consideration towards declared tax dues.

MRP declaration rules distinguish industrial and institutional consumers, determining Chapter II exclusion and excise valuation based on retail price.

Extended limitation for inadmissible CENVAT credit applies where pre-exemption input-service invoices were concealed through fragmented return disclosures.

Procedural delay in monthly duty statements does not defeat otherwise valid area-based exemption refunds or self-credit.

CENVAT credit requires corroborated proof of non-receipt; vehicle-data discrepancies alone cannot sustain denial or extended limitation.

Assessable value excludes freight and insurance already embedded in taxed sale prices when buyer premises are not the place of removal.

CENVAT credit protection requires affirmative evidence of non-receipt; uncorroborated statements and isolated vehicle discrepancies cannot sustain denial.

Composition-tax benefit remains available when out-of-State liquor resale is separately taxed at the normal rate.

Form-38 correction-marker irregularity cannot sustain penalty absent evidence of tax evasion or attempted evasion for non-resale machinery imports.

Contractual tax-payment disputes subject to an invoked arbitration clause must proceed through arbitration, not Article 226 writ jurisdiction.

Transfer of right to use identifiable payment terminals attracts VAT despite supplier ownership, maintenance duties and operational controls.

VAT composition liability follows registered property sales, preventing tax on construction-stage advances contrary to binding advance rulings.

Incomplete Form 38 entries alone cannot justify penalty without further material establishing a contravention by the dealer.

Specialised agricultural-land valuation qualifications remain valid, and civil-engineering credentials cannot replace separate eligibility requirements for registration.

Agricultural land under legal construction restrictions is not 'urban land' for wealth-tax purposes under Section 2(ea)(v).

Scheme of demerger asset vesting prevents attachment for demerged company's tax; attachment allowed only for resulting company's own liability

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

Criminal process for money recovery rejected where a flat-sale dispute remained civil and cognizance was properly refused.

Cheque dishonour presumptions prevailed where admitted issuance and signature were met only by partially proven repayment.

Personal liability for trust-related cheque dishonour remained unproved after presumptions were rebutted, supporting acquittal.

Net Owned Fund compliance remains mandatory despite pending amalgamation proposals, supporting registration cancellation without creating permanent regulatory stigma.

Article 32 quashing requires exceptional circumstances, while distinct cyber-fraud transactions may remain subject to separate FIR investigations.

Authorised representation in cheque dishonour complaints remains valid despite technical cause-title sequencing of the society and its Secretary.