HC: Copy of Gujarat HC judgment holding that omission of Rule 96(10) nullifies all pending proceedings

• In Favour of Petitioner
• Citation Number : TS-525-HC(GUJ)-2025-GST

HC: Quashes summons in cheque bounce case; Cites account provisionally attached under CGST

ITAT: Assessee eligible for deduction u/s 80IA(4)(iv) as conditions prescribed u/s 80IA(3)(ii) are fulfilled

• In Favour of Assessee
• Citation Number : TS-761-ITAT-2025(CHNY)

HC: Upholds acquittal in Sec. 138 case, cites company having been liquidated before cheque issuance

HC: Upholds acquital in cheque-dishonour case, given complainant's failure to prove debt

SEBI: Mandates biannual Product Advisory Committee meetings for stock exchanges with commodity derivatives segments

SEBI: Urges investors to use CeFCoM platform for secure fee payments to IAs/RAs

SEBI: Modifies Investor Charters for REITs/InvITs to enhance financial inclusion & literacy

SEBI: Seeks feedback on draft circular detailing updated FAQs for Research Analysts

AAR: Facilitating property-tax assessment falls outside Article 243W purview; Denies exemption

• In Favour of Not Available
• Citation Number : TS-523-AAR(MAH)-2025-GST

DGFT expands ‘Source from India’ on Trade Connect ePlatform for all Status Holders

AAR: Marketing & selling services to poultry breeding farm as ‘commission agent’ taxable; Veterinary services, exempt

• In Favour of Applicant
• Citation Number : TS-524-AAR(MAH)-2025-GST

ITAT: Remits adjustment qua marketing services fee, restricts guarantee-fee adjustment to loan-amount utilized

• In Favour of Both, Partially
• Citation Number : TS-337-ITAT-2025(CHNY)-TP

SC: Fear inducement alone enough to establish offence u/s 387 IPC; Fulfilling every ingredient of ‘extortion’ not required

SC: Article 19(1)(g) grants right to close business with reasonable state-imposed restrictions

SC: HC u/s 482 CrPC can’t evaluate whether charge may hold up in Court; Quashes order

SC: Preventive detention not valid substitute for bail cancellation; Overturns detention order under KAAP Act

SC: Builder not obligated to pay Homebuyer’s bank loan interest for delay in possession of flat

ITAT: Trust’s activity genuineness key for Sec.12AB registration, not quantum of expenditure

• In Favour of Assessee
• Citation Number : TS-760-ITAT-2025(Bang)

ITAT: Allows 80IA deduction for transfer value of power by CPPs to manufacturing unit

• In Favour of Assessee
• Citation Number : TS-338-ITAT-2025(Kol)-TP