Revenue appeals Sky High ruling on MLI enforceability before HC

HC: Sec. 40(a)(i) disallowance unsustainable on unclaimed external development charges paid to HUDA

• In Favour of Assessee
• Citation Number : TS-161-HC-2026(DEL)

HC: Registration u/s 12A rendered infructuous due to subsequent registration u/s 12AB & its reversal; Question of ‘education’ left open

• In Favour of Assessee
• Citation Number : TS-168-HC-2026(MAD)

HC: Upholds addition on bank stock statement as Assessee failed to disprove authenticity despite cross examination opportunity

• In Favour of Revenue
• Citation Number : TS-166-HC-2026(P & H)

ITAT: Dismisses MA on review of remand directions in slump sale case; No rectification invocable for reconsideration of merits

• In Favour of Assessee
• Citation Number : TS-174-ITAT-2026(Mum)

ITAT: Deletes Sec. 153A addition solely based on undated & uncorroborated loose sheets; Relies on Common Cause ruling

• In Favour of Assessee
• Citation Number : TS-173-ITAT-2026(DEL)

SEBI: Launches multilingual, AI-driven calling campaign to promote 'SEBI Check', 'Validated UPI Handles' initiatives

ITAT: Quashes final assessment order being time barred u/s.153; Follows Roca Bathroom ruling

• In Favour of Assessee
• Citation Number : TS-158-ITAT-2026(DEL)-TP

ITAT: Quashes final assessment order being time barred u/s.153 in Coca Cola India

• In Favour of Assessee
• Citation Number : TS-157-ITAT-2026(DEL)-TP

Zero Duty, Maximum Energy: Why Budget 2026 Is a Win for Renewables

ITAT: Quashes final assessment order being time barred; Considers pendency of SC ruling in Shelf Drilling

• In Favour of Assessee
• Citation Number : TS-156-ITAT-2026(DEL)-TP

Tailoring Customs to Global Trade: Budget 2026 Reforms for Textile, Leather and Footwear

ITAT: Quashes final assessment order being time barred u/s.153; Follows Roca Bathroom ruling

• In Favour of Assessee
• Citation Number : TS-155-ITAT-2026(DEL)-TP

ITAT: Quashes final assessment order being time barred; Considers pendency of SC ruling in Shelf Drilling

• In Favour of Assessee
• Citation Number : TS-154-ITAT-2026(DEL)-TP

ITAT: Quashes final assessment order being time barred; Follows precedent

• In Favour of Assessee
• Citation Number : TS-153-ITAT-2026(DEL)-TP

ITAT: Quashes final assessment order being time barred; Follows precedent

• In Favour of Assessee
• Citation Number : TS-152-ITAT-2026(DEL)-TP

HC: Quashes demand against SREI Equipment as Revenue ignored IBC moratorium plea; Remands matter

• In Favour of Petitioner
• Citation Number : TS-78-HC(DEL)-2026-GST

HC: No IGST on Huawei-India paying salary to expats under employment contract; Quashes Rs.85 cr demand

• In Favour of Petitioner
• Citation Number : TS-1074-HC(KAR)-2025-GST

HC: Directs Govt. to consider plea seeking GST exemption on clinical diapers; Keeps jurisdiction issue open

• In Favour of Petitioner
• Citation Number : TS-77-HC(DEL)-2026-GST

HC: Slams Revenue’s approach rendering Sec. 197 as ‘waste piece of paper’; Orders Nil-certificate issuance

• In Favour of Assessee
• Citation Number : TS-171-HC-2026(DEL)