HC: HC: Intention of purchase of agricultural land clearly immaterial, deletes addition u/s 68

• In Favour of Assessee
• Citation Number : TS-839-HC-2025(MAD)

HC: HC: Quashes assessment order for violation of Sec. 144C(13) timeline; Distinguishes Rapiscan judgement

• In Favour of Assessee
• Citation Number : TS-836-HC-2025(KAR)

ITAT: ITAT: Deletes Sec.68 addition towards credit of share capital & reserves to LLP partners’ account on conversion

• In Favour of Assessee
• Citation Number : TS-840-ITAT-2025(Mum)

CBIC notifies CVD on ‘Digital Offset Printing Plates’ imports from China & Taiwan

AAR: No separate registration for warehoused goods sold before DTA-clearance from Chennai FTWZ

• In Favour of Applicant
• Citation Number : TS-568-AAR(TN)-2025-GST

ITAT: ITAT: Remits issue on VAT/GST refund inclusion; AO to verify whether expenditure was debited

• In Favour of Assessee
• Citation Number : TS-835-ITAT-2025(Bang)

MCA: Exempts NBFCs registered with IFSCA from Sec. 186 requirements

HC: Temporary ban on use of trade dress infringing Marico’s Parachute products’ TMs

AAAR: School bus transportation services to students, staff not exempt; Upholds AAR

• In Favour of Respondent
• Citation Number : TS-567-AAAR(TN)-2025-GST

HC: Quashes Revision citing non-satisfaction of twin conditions for invoking jurisdiction u/s 263

• In Favour of Assessee
• Citation Number : TS-834-HC-2025(CHAT)

Intricacies Around Issuance of Sweat Equity to Promoter Directors

HC: Upholds reassessment basis existence of ‘tangible material’ justifying AO’s action

• In Favour of Revenue
• Citation Number : TS-833-HC-2025(MAD)

HC: Condones delay in filing appeal as assessment order sent to ex-auditor’s outdated email

• In Favour of Assessee
• Citation Number : TS-832-HC-2025(MAD)

HC: Citing Revenue’s failure to communicate through registered-post, natural-justice violation, quashes registration cancellation

• In Favour of Petitioner
• Citation Number : TS-566-HC(PAT)-2025-GST

HC: Prolonged foreign stay, settlement intent renders citizens 'non-residents' under FERA; Upholds ED’s penalty

RCM Credit Allocation Through ISD: Statutory Intent Undermined by Systemic and Technical Hurdles

ITAT: Assessment invalid given approval u/s 153D granted hastily without application of mind

• In Favour of Assessee
• Citation Number : TS-831-ITAT-2025(VIZ)

NCLT: Non-disclosure of asset sale during judicial proceedings, not ‘wilful disobedience’; Rejects contempt petition

Government imposes anti-dumping duty on plastic processing machine import from China, Taiwan

The Ongoing Puzzle of Income Attribution to Permanent Establishment