ITAT: Additional claim cannot be denied on mere technicality; Tribunal vested with powers to entertain fresh claims

• In Favour of Assessee
• Citation Number : TS-531-ITAT-2026(Mum)

ITAT: Minor variations in Form No. 10 not a ground to deny Sec. 11(2) benefit; Restores issue

• In Favour of Both, Partially
• Citation Number : TS-527-ITAT-2026(Mum)

NCLT: Initiates insolvency resolution process against Venugopal Dhoot in Videocon loan case

ITAT: Rejects APMC commission agent’s TDS credit claim u/s 194Q as income belonged to farmers

• In Favour of Revenue
• Citation Number : TS-526-ITAT-2026(Ahd)

ITAT: ITAT: CA status no bar to inadvertent mistakes; Quashes penalty u/s 271(1)(c) citing bonafide error

• In Favour of Assessee
• Citation Number : TS-530-ITAT-2026(Mum)

HC: HC: Share buy-back is capital reduction, not acquisition of assets; Not taxable u/s 56(2)(x)

• In Favour of Assessee
• Citation Number : TS-529-HC-2026(DEL)

Bombay HC quashes SCNs issued to foreign exporters, proposing penalty for alleged import fraud

HC: HC: Beneficial circular for delay condonation applies irrespective of specified AYs to avoid anomalous situations

• In Favour of Assessee
• Citation Number : TS-528-HC-2026(DEL)

SAT: Quashes SEBI penalty on Surana-family entities for alleged manipulative trading in Gayatri Sugars’ scrip

SEBI: Broad based requirement applicable to management/advisory services rendered by AMCs to AlFs

ITAT: ITAT: Additions in variation of SCN unsustainable, violates Sec. 144B(1)(xii); Deletes additions against Discovery Sales

• In Favour of Assessee
• Citation Number : TS-525-ITAT-2026(DEL)

SC: Refuses to interfere with Delhi HC order in insider trading case; Dismisses SLP

SC: Sets aside HC order deferring execution of SIAC Consent Award

SC: Grants bail to accused associated with Adarsh Build Estate in fund-siphoning case

SC: Appeal presented in corporate debtor's name by suspended director post IRP appointment "wholly incompetent"

HC: Challenging corrigendum that enlarges SCN scope, requires appreciation of facts; Dismisses writ petition

• In Favour of Petitioner
• Citation Number : TS-249-HC(DEL)-2026-GST

ITAT: Quashes final assessment orders passed sans draft orders, follows Sumitomo Corp HC-ruling

• In Favour of Assessee
• Citation Number : TS-305-ITAT-2026(DEL)-TP

ITAT: Restores TP-adjustments w.r.t provision of SWD services, interest on receivables

• In Favour of Both, Partially
• Citation Number : TS-302-ITAT-2026(Bang)-TP

ITAT: Quashes reassessment as alleged accommodation entry stands corroborated & duly disclosed in ITR

• In Favour of Assessee
• Citation Number : TS-524-ITAT-2026(DEL)

CCI: No dominance abuse in supply of Railway component by Arthur Flury India