The ruling reinforces that builders must transparently pass on ITC benefits to homebuyers and that price adjustments, not just cash refunds, qualify as valid benefit transfer under the anti‑profiteering framework

Service tax cannot be levied under Manpower Supply Service without consideration and that leasing of tea estates for plantation activities is exempt as an agricultural activity.

Mere presence, without evidence of active participation in forgery, misrepresentation, or fund diversion, does not constitute professional misconduct.