HC: Refuses to interfere in SARFAESI proceedings, relies heavily on SC’s Naveen Mathew Philip ruling

HC: Quashes order deferring SARFAESI action till DRT’s decision, for being passed under Article 227 instead of 226

HC: Secured creditors with registered interest under SARFAESI get priority over EPF dues

SC: Bank not prohibited from issuing SARFAESI notice sans knowledge about MSME's status

ITAT: Allows depreciation on goodwill generated under amalgamation scheme, not barred by explanation 7 of Sec. 43(1)

• In Favour of Assessee
• Citation Number : TS-991-ITAT-2025(Ahd)

Delhi HC to examine validity of upward revision of pre-GST credit; Tags matter

ITAT: Deletes addition qua advisory services provided by AE; Follows earlier order

• In Favour of Assessee
• Citation Number : TS-431-ITAT-2025(Kol)-TP

ITAT: Quashes penalty levied by TPO u/s. 271G on account of jurisdictional error

• In Favour of Assessee
• Citation Number : TS-1270-ITAT-2019(DEL)-TP

ITAT: Deletes 271G penalty basis assessee able to explain cause for documents submission failure

• In Favour of Assessee
• Citation Number : TS-784-ITAT-2012(HYD)-TP

ITAT: Rule 11UA FMV prevails over third party transaction price; Upholds subsequently issued valuation report

• In Favour of Assessee
• Citation Number : TS-989-ITAT-2025(CHNY)

ITAT: Deletes penalty levied u/s 271G; Follows precedent

• In Favour of Assessee
• Citation Number : TS-1133-ITAT-2016(HYD)-TP

ITAT: Upholds TPO's segregation but remits ALP-determination qua IGS for substantiating need, benefit etc

• In Favour of Both, Partially
• Citation Number : TS-427-ITAT-2025(Mum)-TP

HC: Adjudicating Authority to suo motu apply Notification extending limitation, before rejecting refund as time-barred

• In Favour of Petitioner
• Citation Number : TS-674-HC(BOM)-2025-GST

HC: Grants temporary injunction against websites infringing L&T Finance’s TM, copyrighted content

SC observes Bhushan Steel insolvency judgment seems “incorrect”; Recalls judgment

ITAT: Deletes penalty as debatable issue, not inaccurate reporting; Rules against automatic levy after MAP resolution

• In Favour of Assessee
• Citation Number : TS-988-ITAT-2025(CHNY)

SC: Debt-acknowledgement need not explicitly name creditor if jural-relationship, subsisting liability evident from document

HC: Service through portal to a cancelled dealer not valid; Exempts Assessee from 25% pre-deposit

• In Favour of Appellant
• Citation Number : TS-673-HC(MAD)-2025-GST

Navigating the Grey Zone: Tax Treatment of Voluntary ESOP Compensation in India

CCI: Invites public comments on Google’s Commitment proposal in Winzo Games case