Article 142 of The Constitution – Its Use in Tax Jurisprudence

Delhi HC to examine taxability of 'Green coffee beans' in raw and unroasted form

GST obligations in the wake of Insolvency: Examining the Legal Vacuum

SC to resolve conflicting interpretations of Rule 86A on negative blocking of credit ledger

HC: Quashes negative blocking of electronic credit ledger

• In Favour of Petitioner
• Citation Number : TS-935-HC(DEL)-2024-GST

HC: Condones delay in filing Form 10B given Assessee’s hardship of not claiming Sec.11 exemption

• In Favour of Assessee
• Citation Number : TS-893-HC-2025(BOM)

HC: Validating revised excise-return filed manually post GST, permits CENVAT-credit transition through TRAN-1

• In Favour of Petitioner
• Citation Number : TS-604-HC(BOM)-2025-GST

IBBI: Suspends IP’s registration over non-disclosure of Director's fraud in resolution plan submission

ITAT: PCIT cannot replace AO’s possible view with his own and remand matter; Quashes revision

• In Favour of Assessee
• Citation Number : TS-890-ITAT-2025(DEL)

DGFT floats 3 new SION norms for Chemical & Allied products

SEBI: Penalises co.'s promoters for non-disclosure of increase in shareholding by more than 2%

SEBI: Levies Rs. 55 lakh penalty on Co., directors for front running

SEBI: Acquisition to be considered by year of 'purchase order', not 'delivery completion'

SAT: Stays recovery of disgorgement amount subject to Rs. 2.50 cr. deposit

NCLAT: Overturns NCLT-order, restores insolvency plea given 'undisputed debt' exceeding Rs. 1 cr. threshold

OECD releases 12th edition of revenue statistics in Asia & the Pacific

ITAT: Deletes adjustments qua transfer of electricity and steam; Follows precedents

• In Favour of Assessee
• Citation Number : TS-394-ITAT-2025(DEL)-TP

ITAT: Remits ALP adjustment of interest paid on advance received; Directs DRP to pass speaking order

• In Favour of Both, Partially
• Citation Number : TS-393-ITAT-2025(PAN)-TP

ITAT: Upholds CIT(A)’s exclusion of comparables in SWD segment for failing turnover filter, etc.

• In Favour of Assessee
• Citation Number : TS-392-ITAT-2025(Mum)-TP

ITAT: Refuses to condone 'inordinate' delay citing negligent conduct, dismisses Revenue's appeal

• In Favour of Assessee
• Citation Number : TS-395-ITAT-2025(DEL)-TP