Bombay HC to examine divergent views on the issue of consolidating show-cause-notices for multiple years

ITAT: Confirms NRI status u/s 6(1) explanation; Rules employment exemption applies regardless of seniority/designation

• In Favour of Assessee
• Citation Number : TS-1480-ITAT-2025(CHNY)

Delhi HC to examine audit lapses before issuing notice involving ‘fruit mixture’ re-classification

Reflections on Indian TP controversies – Marketing intangible/ AMP adjustment

NCLAT: “IBC Sec. 66(1) independent of 66(2)”; Upholds suspended director’s liability in corporate fraud case

ITAT: Retracted third-party statements not incriminating material, deletes Sec.68 cash credit addition

• In Favour of Assessee
• Citation Number : TS-1479-ITAT-2025(DEL)

HC: Rejects Revenue's erroneous application of Sec. 11(2); Allows Trust's writ given 'limited' Form 10 space

• In Favour of Assessee
• Citation Number : TS-1478-HC-2025(BOM)

ITAT: IT development & non-IT support services not FTS, sans satisfaction of ‘make available’ clause under India-UK DTAA

• In Favour of Assessee
• Citation Number : TS-1477-ITAT-2025(DEL)

HC: Condones 151 days delay in filing Form 10B; Substantial justice prevail over procedural complexities

• In Favour of Assessee
• Citation Number : TS-1476-HC-2025(MAD)

ITAT: Quashes reassessment basis contradictory & ambiguous reasons sans new material

• In Favour of Assessee
• Citation Number : TS-1473-ITAT-2025(DEL)

ITAT: Deletes Sec. 68 addition on unexplained investment as already accepted in scrutiny assessment; Sec. 14A disallowance untenable sans exempt income

• In Favour of Assessee
• Citation Number : TS-1475-ITAT-2025(DEL)

HC: Condones delay as Assessee unaware of appeal order; Quashes CIT(A) order passed for non-prosecution

• In Favour of Assessee
• Citation Number : TS-1474-HC-2025(KER)

ITAT: Deletes addition u/s 69C, basis AO's uncorroborated findings of alleged cash payment for transfer posting

• In Favour of Assessee
• Citation Number : TS-1459-ITAT-2025(Mum)

Delhi HC grants Ebix interim-relief over 11 frozen bank accounts; Finds Revenue's action disproportionate

ITAT: Quashes sec. 143(3) order for non-compliance with Sec.153C post-search assessment; Rules Sec.153C amendment prospective

• In Favour of Assessee
• Citation Number : TS-1453-ITAT-2025(DEL)

ITAT: Reassessment solely basis investigation wing report sans independent inquiry, invalid

• In Favour of Assessee
• Citation Number : TS-1456-ITAT-2025(Bang)

ITAT: Deletes penalty u/s 270A on incorrect computation of deduction sans allegation of non-disclosure

• In Favour of Assessee
• Citation Number : TS-1463-ITAT-2025(Ahd)

IFSCA: Modifies Anti Money Laundering and KYC Guidelines

SEBI: Proposes major overhaul of Associated Persons certification regulations, seeks public comments

HC: Quashes SCN issued beyond limitation under Section 73(2); Three-month gap before order mandatory

• In Favour of Petitioner
• Citation Number : TS-917-HC(DEL)-2025-GST