HC: Holds ITAT’s remand does not dispense with mandatory procedure u/s.144C; Reverses Single judge

• In Favour of Assessee
• Citation Number : TS-381-HC-2025(MAD)-TP

ITAT: Additions u/s 153A not based on incriminating material, invocation of Sec. 40A(2)(b) unwarranted

• In Favour of Assessee
• Citation Number : TS-858-ITAT-2025(Mum)

HC: Disposes of writ petitions against MCA-orders rejecting Co.'s application for declaration as Nidhi

ITAT: Quashes Sec. 148 notice issued to NRI by AO, cites jurisdiction vests with ITO (Intl. Taxation)

• In Favour of Assessee
• Citation Number : TS-856-ITAT-2025(Mum)

Section 129 - Penalties in Transit

NCLT: Sanctions merger of Aisan Auto Parts and Aisan Industry India

NCLT: Allows Mensa Brand's cross border merger scheme to create unified business structure

NCLT: Approves composite scheme of arrangement between Jayashree Polymers group cos.

NCLT: Allows merger of Luxe Wellness and Unique Pharmaceutical Laboratories

NCLT: Approves Scheme of Arrangement between Reliance Retail, Tira Beauty to streamline FMCG businesses

ITAT: Quashes penalty u/s 271(1)(c), 271B on Assessee-trust claiming exemption u/s 11 & 12

• In Favour of Assessee
• Citation Number : TS-847-ITAT-2025(Bang)

ITAT: Deletes addition basis statement recorded u/s 134(2), absent substantive corroborative material

• In Favour of Assessee
• Citation Number : TS-854-ITAT-2025(DEL)

ITAT: TDS deduction u/s 194I not applicable on payments made towards alternate accommodation/rent

• In Favour of Assessee
• Citation Number : TS-855-ITAT-2025(Mum)

CCI: Directs probe against Asian Paints’ alleged dominance abuse, creation of entry barriers

HC: Criticizes Revenue for "Arbitrary" recovery; Directs grant of tax refund

• In Favour of Assessee
• Citation Number : TS-852-HC-2025(MAD)

GST@8 - Bridging Legal Dichotomies and Taxation Overlaps

ITAT: Sets aside time barred assessment order being null and void

• In Favour of Assessee
• Citation Number : TS-377-ITAT-2025(DEL)-TP

ITAT: Rules on adjustments qua transfer of electricity/steam, deletes addition qua interest on receivables

• In Favour of Both, Partially
• Citation Number : TS-379-ITAT-2025(DEL)-TP

ITAT: Confirms CIT(A)’s deletion of TP addition qua loan, corporate guarantee commission; Follows earlier orders

• In Favour of Assessee
• Citation Number : TS-378-ITAT-2025(Ahd)-TP

HC: Directs Revenue to condone delay for claim of tax refund basis medical hardship & unawareness

• In Favour of Assessee
• Citation Number : TS-851-HC-2025(GUJ)