HC: Grants interim relief to Microsoft Corporation in GST levy on leasehold rights transfer

• In Favour of Petitioner
• Citation Number : TS-195-HC(BOM)-2026-GST

SC to decide availability of extended time-period u/s 153B for requesting information from Swiss authorities

HC: Option of no personal hearing cannot override mandate u/s 75(4); Allows plea against Revenue

• In Favour of Petitioner
• Citation Number : TS-194-HC(GUJ)-2026-GST

HC: Allows refund of GST paid on exempt Cotton seed oil cakes used as cattle feed

• In Favour of Petitioner
• Citation Number : TS-193-HC(GUJ)-2026-GST

HC: Physical notice necessary post-registration cancellation; Sets aside adjudication order citing natural justice violation

• In Favour of Petitioner
• Citation Number : TS-192-HC(ALL)-2026-GST

NCLAT: Affirms NCLT’s jurisdiction to de-freeze Corporate Debtors’ demat accounts where dues stand crystallized

Slump Sale and Its Subtleties: Structuring Transfer of Undertakings in a Multi-Statute Landscape

ITAT: Disclosure in return negates BMA Sec. 43 penalty despite Schedule FA omission

• In Favour of Assessee
• Citation Number : TS-423-ITAT-2026(Mum)

SEBI: WhatsApp trade-instructions from clients’ registered mobile number “legally verifiable record” if broker logs retrievable

DGTR initiates sunset review on Sodium Hydrosulphite imports from China PR

DGTR issues final findings on PVC Paste Resin, Sulfenamides; Preliminary findings on PET Film imports

HC: Quashes AT PMLA orders holding secured-creditors' right superior under SARFAESI, RDB; Allows ED's appeals

CBDT extends timeline for issuance of TDS certificate u/s 203 for the quarter ending 31 December 2025

HC: Dismisses Parle’s appeal, upholds prior/senior adopter’s rights in TM “20-20” dispute

SEBI: Debars, penalizes 4 individuals in front-running case; Orders Rs. 2.64 cr. disgorgement

ITAT: Confirms CIT(A)’s exclusion of functionally dissimilar company

• In Favour of Assessee
• Citation Number : TS-261-ITAT-2026(DEL)-TP

ITAT: Non-issuance of Sec.143(2) notice within statutory period renders reassessment as invalid

• In Favour of Assessee
• Citation Number : TS-414-ITAT-2026(VIZ)

ITAT: Upholds revision as AO failed to examine ALV taxability of unsold flats in reassessment

• In Favour of Revenue
• Citation Number : TS-413-ITAT-2026(Mum)

HC: Dismisses Revenue’s appeal challenging assessee’s aggregation approach for benchmarking international transactions

• In Favour of Revenue
• Citation Number : TS-264-HC-2026(BOM)-TP

ITAT: Rectification u/s 154 can’t deny Sec. 11 exemption once same accepted by CPC

• In Favour of Assessee
• Citation Number : TS-406-ITAT-2026(Mum)