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  1. Sharing of beneficial ownership for deemed dividend between spouses under guise of Portuguese Civil Code unjustified
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  4. CESTAT Kolkata waives Penalty for Lack of Tax Evasion Evidence
  5. Transaction value in Bill of entry cannot be rejected without cogent reasons
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  7. WMT Basis for Calculating Duty on Export of Iron Ore Fines prior to 1.5.2022
  8. Aggrieved party is entitled to receive compensation from party who has broken contract
  9. Writ not entertained as authority empowered u/s. 5 of PMLA Act scrutinized material while passing provisional attachment order
  10. Assessment order passed in case of amalgamated entity is null and void
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