HC: Assessee cannot question AO's jurisdiction after assessment due to Sec. 124(3) bar; Confirms assessment validity

• In Favour of Revenue
• Citation Number : TS-1363-HC-2025(CHAT)

CBIC clarifies on requiring separate GST registration for Warehouses in other States

SC: Decides quirky question of law vis-a-vis business continuity/Sec. 71 set off against Revenue

HC: Parallel proceedings by Central Proper Officer on matter already initiated by State authority, invalid

• In Favour of Petitioner
• Citation Number : TS-868-HC(ORI)-2025-GST

HC: Sec. 37 appeal not ‘second round’ of challenge on merits; Upholds arbitral award

NCLT: Citing clear oppression and mismanagement, directs reconstitution of board of directors

NCLT: Restores Directorship in oppression-mismanagement case basis co.'s MoA & AoA

NCLT: Appoints valuer in oppression-mismanagement suit to facilitate exit amid co.'s functional breakdown

NCLAT: Non-members can't invoke oppression-mismanagement suits; Quashes NCLT-order granting waiver

ITAT: Confirms hawala transactions, restricts addition to 12.5% profit rate on bogus transactions

• In Favour of Both, Partially
• Citation Number : TS-1362-ITAT-2025(DEL)

Government aligns ITC (HS) 2022 Schedule-I (Import Policy) with Finance Act 2025, effective immediately

France: France Introduces 2026 Finance Bills: Targets Holding Companies, High Earners

ITAT: CBDT Circular No.6/2020 neither bars nor curtails appellate authorities' power to condone delay

• In Favour of Assessee
• Citation Number : TS-1361-ITAT-2025(Mum)

ITAT: Rules on adjustments w.r.t equipment distribution segment, business support segment, expense recovery, etc.

• In Favour of Assessee
• Citation Number : TS-610-ITAT-2025(DEL)-TP

HC: Dismisses Revenue’s appeal against ITAT-order holding assessee not 'eligible' u/s.144C

• In Favour of Assessee
• Citation Number : TS-609-HC-2025(DEL)-TP

HC: Disposes of Dimexon Diamonds writ petition challenging the penalty order

• In Favour of Assessee
• Citation Number : TS-606-HC-2025(BOM)-TP

HC: Disposes of assessee's writ petition challenging the penalty order as bad in law

• In Favour of Assessee
• Citation Number : TS-611-HC-2025(BOM)-TP

HC: Directs detachment of property as issue no more res integra & arrears already paid by Assessee

• In Favour of Assessee
• Citation Number : TS-1360-HC-2025(MAD)

Tax Beats #6 - Income-tax Act, 2025 Distilled with Mayank Mohanka

HC: Condones the delay in filing ROI caused due to travel restrictions during COVID

• In Favour of Assessee
• Citation Number : TS-1359-HC-2025(GUJ)