HC: Bars Revenue from relying on "human probabilities" instead of facts for Sec. 68 additions; Upholds remand

• In Favour of Both, Partially
• Citation Number : TS-382-HC-2026(TEL)

CBDT notifies new Income tax Rules under Income tax Act, 2025

CBIC directs compliance with AIMS Retail judgment on duty-drawback for unlocked mobile exports

Control Acquisition to Amalgamation: Listed-on-Listed Acquisitions

DGFT operationalise time-bound export RELIEF via ECGC amid Gulf–West Asia maritime disruptions

Bombay HC to examine validity of Section 140(3) disallowing transition of Clean Energy Cess

SC: Reaffirms that no writ lies against SCN, despite noting parallel proceedings allegation

• In Favour of Respondent
• Citation Number : TS-176-SC-2026-GST

HC: Declines interference with cancellation SCN, noting Assessee’s reply demonstrating due comprehension

• In Favour of Respondent
• Citation Number : TS-175-HC(TEL)-2026-GST

NCLT: Supertech’s IRP to cooperate with fashion conglomerate in vacating mall premises upon dues payment

ITAT: ITAT: Assumption of jurisdiction u/s 147/148 impermissible when jurisdiction dismissed u/s 153C, constitutes as parallel proceedings

• In Favour of Assessee
• Citation Number : TS-381-ITAT-2026(DEL)

ITAT: Deletes Sec. 69 addition on unexplained investment as source substantiated; CIT(A) power co-terminus to AO

• In Favour of Assessee
• Citation Number : TS-380-ITAT-2026(Mum)

ITAT: Sec. 270A penalty invalid when imposed before quantum appeal adjudication

• In Favour of Assessee
• Citation Number : TS-357-ITAT-2026(PAN)

ITAT: Quashes assessment for non-compliance with ITAT-directions on furnishing of relied upon documents

• In Favour of Assessee
• Citation Number : TS-358-ITAT-2026(DEL)

ITAT: Sec. 148 notice time-barred as per pre-amended Sec. 149(1)(b), quashes consequent assessment

• In Favour of Assessee
• Citation Number : TS-368-ITAT-2026(VIZ)

ITAT: Remits matter to AO for correct FMV determination, cites misapplication of Sec. 50C

• In Favour of Assessee
• Citation Number : TS-359-ITAT-2026(VIZ)

ITAT: Date of property possession to be considered as purchase date for Sec. 54 deduction

• In Favour of Assessee
• Citation Number : TS-375-ITAT-2026(Mum)

HC: Quashes award determining quantum of insurance claim based on ‘survey report’, ignoring ‘vital evidences’

ITAT: Extends stay for further 180 days or till disposal of appeal in case of Cisco Systems

• In Favour of Assessee
• Citation Number : TS-239-ITAT-2026(Bang)-TP

ITAT: Upholds CIT(A)’s deletion of LTCL on redemption of NCCPs; Follows earlier orders

• In Favour of Assessee
• Citation Number : TS-245-ITAT-2026(Mum)-TP

HC: Upholds arbitral award favouring investor despite absence of formal counterclaim, given ‘mutual confusion’