ITAT: ITAT: Rejects "virtual service PE" claim against E&Y(EMEIA), cites physical presence sine qua non for service PE

• In Favour of Assessee
• Citation Number : TS-440-ITAT-2026(DEL)

HC: Reiterates statutory 15-days reply timeline in refund proceedings; Quashes rejection order citing natural justice principle

• In Favour of Petitioner
• Citation Number : TS-200-HC(BOM)-2026-GST

ITAT: Deletes adjustment made on Restricted Stock Units allotted to employees of Whatsapp Application Services by Facebook Inc

• In Favour of Assessee
• Citation Number : TS-269-ITAT-2026(HYD)-TP

ROC Adjudication Orders Referencer

Government notifies GST Settlement of Funds Rules, 2026

CBDT notifies ITR Forms for AY 2026-27

Finance Bill, 2026 receives President's assent

In seminal case involving APA - Transfer Pricing interplay, ASG Venkataraman fires opening salvo

SC: Refuses to consider bail plea in over Rs. 37,000 cr. investor fraud until complete asset disclosure

HC: Recording separate reasons for each year despite common incriminating material, mandatory; Upholds special audit

• In Favour of Both, Partially
• Citation Number : TS-439-HC-2026(DEL)

SC: Reiterates Sec. 45 twin-conditions can't override Article 21 safeguards; Grants bail to real-estate co.'s director

HC: AA to decide whether complete 'Relied Upon Documents' served to party; Disposes of writ petition

Madras HC to examine automobile’s ‘catalytic converters’ classification; Grants interim stay in Rs.4,500 cr dispute

HC: HC: AO bound by higher authorities' rulings on taxability; Affirms denial of NIL withholding certificate u/s 197

• In Favour of Revenue
• Citation Number : TS-435-HC-2026(BOM)

ITAT: ITAT: Holds Assessee entitled for depreciation on right to collect toll @25% as ‘intangible asset’; Follows Progressive Construction

• In Favour of Assessee
• Citation Number : TS-437-ITAT-2026(DEL)

ITAT: Deletes TP adjustment qua AMP expenses for MMT India; Follows earlier orders

• In Favour of Assessee
• Citation Number : TS-268-ITAT-2026(DEL)-TP

HC: "No natural justice violation if IRP heard"; Dismisses writ-petitions against NCLT-order refusing CIRP withdrawal

ITAT: Confirms Sec.271(1)(c)-penalty, considers adjustment qua loan upheld in quantum proceedings

• In Favour of Assessee
• Citation Number : TS-267-ITAT-2026(Ahd)-TP

ITAT: Deletes Sec. 36(1)(iii) disallowance where loan treatment accepted in prior AYs & transaction at arm’s length

• In Favour of Assessee
• Citation Number : TS-436-ITAT-2026(Mum)

Discount Deduction Under GST – The Long-Awaited Amendment to Section 15(3)(B)